(A) Every retailer maintaining a place of business in the state on the effective date of this subchapter shall register with the city within 30 days after that date.
(B) Every person becoming a retailer maintaining a place of business in the state after the effective date of this subchapter shall register with the city within 30 days after commencing their business.
(C) It shall be the duty of every retailer subject to the provisions of this subchapter to obtain and properly file the registration materials referred to herein.
(Prior Code, § 39-54) (Ord. 96-7, passed 2-5-1996)