(A) Every person engaging or about to engage in business as an operator shall provide a completed registration form to the Tax Administrator within 30 calendar days after commencing business. The registration form shall require the operator to provide the name of the business, any separate business address, and other information as the Tax Administrator may require to implement this chapter. Operators who own or operate transient lodging facilities in the City of Union shall provide the address of the lodging facility. The registration form shall be signed by the operator. The Tax Administrator shall, within 15 business days after registration, issue, without charge, a certificate of authority to collect the TLT.
(B) The obligation to collect the TLT is imposed once rent for transient lodging is paid, even if the registration form has not been filed or if the certificate has not been issued. If rent transaction is facilitated online, the certificate of authority must be able to be viewed by the occupant by clicking on the link to the certificate of authority at a reasonable place during the payment transaction.
(C) Certificates shall be nonassignable and nontransferable, and shall be surrendered to the Tax Administrator when the business is sold or transferred or when a lodging facility ceases to operate at the location specified in the registration form. Each certificate issued to an operator for a specific lodging facility shall be prominently displayed at the lodging facility and include:
(1) The name of the operator;
(2) The address of the transient lodging facility;
(3) The date the certificate was issued; and
(4) The certificate number as assigned by the Tax Administrator.
(D) A certificate does not constitute a permit.
(Ord. 565, passed 3-14-2022) Penalty, see § 113.99