If a local business tax account is already established and any one of the following events occur, the business owner is required to resubmit an application form reflecting the current/correct information:

• A business is sold (Requires a Bill of Sale)
• The owner’s name changes
• The business name changes
• The physical location of the business changes (Additional zoning may be required)

The new application allows the transfer of the existing account to occur and updates all applicable information. If an account is transferred due to a change in ownership or location, a transfer fee of 10% of the account amount is charged (minimum charge $3/maximum charge of $25.)