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Transfers of Local Business Tax Receipts

Any change made in receipt status, such as a physical address change, ownership or name change must be reported to the Tax Collector’s Office. An expired Local Business Tax Receipt cannot be transferred.

Sale of Business
Local Business Tax Receipts may be transferred to a new owner when there is a bona fide sale of the business (show bill of sale), payment of the transfer fee and surrender of the current original receipt.

New Business Location
Local Business Tax Receipts may be transferred to a new location when there is proof of zoning approval and payment of the transfer fee. A new application must be completed.

Lost or Destroyed Business Tax Receipt
If the current receipt is lost or destroyed, the owner can fill out an  Affidavit for Transfer of Business Tax Receipt, PBCTC Form 18.

Name Changes
If changing the name of a business, a new application must be completed. Submit proof of fictitious name registration (if applicable), surrender the current original receipt and a new license fee is required. State issued licenses must be changed first before applying for a new Local Business Tax Receipt.

Transfer Fee
Transfer fees are 10% of the annual business tax, but not less than $3.00, or no more than $25.00.

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