Thirty days after passage of this subchapter or within 30 days after commencing business thereafter, each operator of every hotel shall apply to the Tax Administrator and obtain from him a transient occupancy hotel certificate. The application for such certificate shall be on a form prescribed by the Tax Administrator and shall show the name and address of the operator and the address of such establishment, a description of the accommodations offered and a schedule of the rates usually charged for such accommodations and such other information as may be necessary to administration of this chapter.
('65 Code, § 732.07)