No person renting any property or services to any other person shall collect from the lessee the short-term rental tax authorized by this chapter unless he or she possesses and displays conspicuously in the place of business a valid certificate of registration issued for the current year by the Commissioner of the Revenue. Any taxes collected in a manner not authorized by law shall be forfeited to the County.
(Ord. 89-14. Passed 9-19-89; Ord. 18-20. Passed 11-14-18.)