(A) Every person engaging in or about to engage in business as an operator of a hotel in the city shall register with the Tax Administrator on a form provided by him or her. Operators engaged in business at the time this subchapter is adopted must register not later than 30 calendar days after passage of this subchapter. Operators starting business after this subchapter is adopted must register within 15 days after commencing business. The privilege of registration after the date of imposition of the tax shall not relieve any person from the obligation of payment or collection of tax, regardless of registration. Registration sets forth the name under which the operator transacts or intends to transact business, the location of his or her place or places of business and any other information to facilitate the collection of the tax as the Tax Administrator may require. The registration shall be signed by the operator. The Tax Administrator shall, within ten days after registration, issue without charge a certificate of authority to each registrant to collect the tax from the occupant, together with a duplicate thereof for each additional place of business or each registrant. Certificates shall be nonassignable 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. Each certificate and duplicate shall state the place of business to which it is applicable and shall be prominently displayed so as to be seen and come to the notice readily of all occupants and persons seeking occupancy.
(B) This certificate shall, among other things, state the following:
(1) The name of the operator;
(2) The address of the hotel;
(3) The date upon which the certificate was issued; and
(4) The following:
“This Transient Occupancy Registration Certificate signifies that the person named on the face hereof has fulfilled the requirements of the Transient Lodgings Tax Ordinance of the city by registration with the Tax Administrator for the purpose of collecting from transients the lodgings tax imposed by the city and remitting the tax to the Tax Administrator. This certificate does not authorize any person to conduct an unlawful business in an unlawful manner, or to operate a hotel without strictly complying with all local applicable laws, including but not limited to those requiring a permit from any board, commission, department or office of the city. This certificate does not constitute a permit.”
(Prior Code, § 35.020) (Ord. 893, passed 5-23-1977)