Because a massage establishment license is non-transferable between owners, each new owner must apply for a new license number. Any change from one owner type to another type is considered a change in ownership (i.e. a change from individual to individual, sole-proprietor to corporation, corporation to corporation, etc.). Please note, if an individual becomes incorporated, and the corporation now owns the establishment, that is considered a change of ownership. It is a change of ownership even if the individual who previously owned the establishment now owns the corporation. Any change in corporate officers is not considered a change in ownership, if the corporation itself remains the same.