Transfer Notes from iCloud
I was able to move my iCloud notes to a new iCloud account using the following method.


Signout (if required) and Signin to the old iCloud account (via Settings / iCloud)
Go into Notes app on Mac
Go into Preferences
Select "Enable the On My Mac account"
Select all notes you want to move, right click and select "Move to/On My Mac/Notes"
Signout of the old iCloud account and Signin to the new iCloud account (via Settings / iCloud)
Select all notes you want to move, right click and select "Move to/iCloud/Notes"