205.045  Transfer of administrative duties.--The governing body of a municipality that levies an occupational license tax may request that the county in which the municipality is located issue the municipal license and collect the tax thereon. The governing body of a county that levies an occupational license tax may request that municipalities within the county issue the county license and collect the tax thereon. Before any local government may issue occupational licenses on behalf of another local government, appropriate agreements must be entered into by the affected local governments.