§ 6-1.115. Close or Change of Ownership.

Latest version.

In the event any business subject to a license tax measured by gross receipts closes or changes ownership, said business shall file a closing return with the City and pay the business license tax due thereon within thirty (30) days from the time of closing or changing ownership of said business. A closing return shall be considered delinquent if not filed within the specified time.

(Added by Ord. 3266-C.S., § 1, effective 9-26-02)

                    
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