If any person pays the excise tax pursuant to the provision of 26 USC 3285(a), the payment shall be prima facie evidence the person making the payment is in the business of accepting wagers or conducting a wagering pool or lottery within the Village, provided that the person registers with the person collecting the excise tax an address within the Village as the address of the place of business where the activity takes place, which makes the person liable for the payment of the excise tax.
('73 Code, § 22-39)