Certificates are void if the ownership has changed. Occupation Tax Certificates are not transferable. The new owner must make application to change the ownership of the business in person at the Business License Division prior to, or within 10 days of, the ownership change and complete the HB87 Citizenship Affidavit [PDF], the Private Employer Affidavit [PDF], provide one secure and verifiable document [PDF] (a driver license or passport) and Immigration Documents, if applicable. There is a $50.00 change of ownership fee. You must provide documentation for the change of ownership (i.e. bill of sale, purchase agreement).