§ 30-1. Transfer of license during year for which issued.

The director of the department of finance may transfer city licenses for any year from the person to whom such license was originally issued to another person continuing the identical business for which such license was issued, in cases where a firm has been changed by the admission of a member or by the conversion of a firm to a corporation and also when an actual conventional sale in good faith is made of a business, including stock, fixtures and good will; provided that the person to whom such license is transferred is not at the time indebted to the city for a license, and provided, further, that in no case shall a license be transferred when the person to whom such license was originally issued is indebted to the city for personal taxes for the current year on the goods, wares, fixtures, merchandise or other similar articles contained in his place of business.

(Code 1956, § 2-51)

State law reference

Termination or transfer of business, R.S. 47:308; failure to pay tax; rule to cease business, R.S. 47:314; failure to pay tax; judgment prohibiting further pursuit of business, R.S. 47:351.