(A) Every operator shall file with the Clerk/Treasurer a registration certificate in a form prescribed by said Clerk/Treasurer within ten days after the effective date of this subchapter or, in the case of operators commencing business or opening new hotels after such effective date, within three days after such commencement or opening.
(B) The Clerk/Treasurer shall, within five days after the filing of such certificate, issue without charge to each operator a certificate of authority empowering such operator to collect the tax from the occupant and duplicates thereof for each additional hotel. Each certificate of authority shall state the hotel to which it is applicable.
(C) Such certificates of authority shall be permanently displayed by the operator in such manner that it may be seen and come to the notice of all occupants and persons seeking occupancy. Such certificates shall be non-assignable and non-transferable and shall be surrendered immediately to the Clerk/Treasurer upon the cessation of business at the hotel, or upon its sale or transfer.
(Prior Code, Ch. 7, Art. 4, § 72)