Glasgow Discontinue Business ordinance (§ 605.080)
Chapter 605: Business and Occupation Taxes · Article I. Retail Merchants
In short: A licensee who closes a business must file a sworn report of total gross receipts from sales with the City Collector on the day of closing, covering the time since the license was issued or the last report. The tax is due immediately, and paid tax isn't refunded unless the code expressly allows it.
Our plain-English summary, not the official text or legal advice. The ordinance below is what counts.
Should any licensee discontinue at any time, he/she shall, upon the date of such discontinuance, submit his/her report, under oath, to the City Collector, showing his/her total gross receipts from sales, as above required, from the date of issuance of his/her license, or from the end of the period covered by his/her last report, as the case may be, to the date of such discontinuance, and the tax as determined thereon shall be immediately due, and he/she shall pay same forthwith. No tax paid hereunder shall be refunded unless herein expressly authorized.
Official source: City of Glasgow official Code of Ordinances (online), § 605.080
Last checked November 1, 2026. The city's official copy controls; this page is a reading copy, not legal advice.