(a) Within 30 days after the operative date of this article, or within 30 days after commencing business, whichever is later, each retailer shall register with the Director of Finance and obtain from the Director a “Cigarette Tax Registration Certificate” to be at all times posted in a conspicuous place on the premises; provided, however, each retailer who does not operate from a fixed place of business shall keep the registration certificate upon their person at all times while engaging in the business of being a retailer. No person shall engage in the business of being a retailer without obtaining a registration certificate therefor. Said certificate shall, among other things, state the following:
1. The name of the operator;
2. The address of the retailer’s place of business;
3. The date upon which the certificate was issued;
4. “This Cigarette Tax Registration Certificate signifies that the person named on the face hereof has fulfilled the requirements of the Cigarette Tax Ordinance by registering with the Director of Finance for the purpose of collecting the Cigarette Tax from purchasers of cigarettes and remitting said tax to the Director of Finance. This certificate does not authorize any person to conduct any lawful business in an unlawful manner, nor to operate a cigarette retailing business without complying with all state and local applicable laws, including but not limited to those requiring a permit from any board commission, department or office of this City. This certificate does not constitute a permit.”
(b) All Cigarette Tax Registration Certificates shall be countersigned by the City Controller.
(c) A retailer having more than one place of business within the City at which cigarettes are sold shall be required to obtain a separate registration for each such place of business.