A. Every person engaging, or about to engage in, business as an operator of a transient lodging facility in this city shall register with the Tax Administrator on a form provided by the Tax Administrator. Operators engaged in business at the time this chapter is adopted must not register later than 30 calendar days after passage of this chapter. Operators starting business after this chapter is adopted must register within 15 calendar days after commencing business. The privilege of registration after the date of imposition of such tax shall not relieve any person from the obligation of payment or collection of tax, regardless of registration. Registration shall set forth the name under which an operator transacts or intends to transact business, the location of his or her place or places of business and such other information to facilitate the collection of the tax as the Tax Administrator may require. The operator shall sign the registration.
B. The Tax Administrator shall, within 10 days after registration, issue without charge from the occupant a certificate of authority to the registrant to collect the tax, from the occupant of the hotel, together with a duplicate thereof, for each additional place of business for each registrant. Certificates shall be non-assignable and nontransferable and shall be surrendered immediately to the Tax Administrator upon the cessation of business at the location named or upon its sale or transfer.
C. Each certificate and duplicate shall state the place of business to which it is applicable and shall be prominently displayed therein so as to be seen and come to the notice readily of all occupants and persons seeking occupancy.
D. Said certificate shall, among other things, state the following:
1. The name of the operator;
2. The address of the transient lodging facility;
3. The date upon which the certificate was issued; and
4. “This Transient Occupancy Registration Certificate signifies that the person named on the face hereof has fulfilled the requirements of the Transient Room Tax Chapter of the Canby Municipal Code by registration with the Tax Administrator for the purpose of collecting from transients the room tax imposed by the City of Canby and remitting the tax to the Tax Administrator.”
(Ord. 1477, passed 5-16-2018)