§ 74-187. Registration of operator; form and contents; execution; certificate of authority.

(a)

Every person engaging or about to engage in business as an operator of a hotel in the county shall immediately register with the director of finance of the county, on a form provided by said officer. Persons engaged in such business must so register not later than 15 days after the date such tax becomes effective and is imposed as set forth in section 74-182, but such privilege or registration after the imposition of such tax shall not relieve any person from the obligation of payment or collection of tax on and after the date of imposition thereof, regardless of registration. Such registration shall set forth the name under which such person transacts business or intends to transact business, the location of his place or places of business, and such other information to facilitate the collection of the tax as the director of finance may require. The registration shall be signed by the owner if a natural person; in case of an association or partnership, by a member or partner; in case of a corporation, by an executive officer or some person specifically authorized by the corporation to sign the registration. The director of finance shall, within ten days after such 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 of such registrant. Each certificate and duplicate shall state the place of business to which it is applicable and shall be prominently displayed therein so as to be seen and come to the notice readily of all occupants and persons seeking occupancy. Such certificate shall be nonassignable and nontransferable and shall be surrendered immediately to the director of finance upon the cessation of business at the location named or upon its sale or transfer.

(b)

If the director of finance deems it necessary in order to facilitate initial registration hereunder of persons engaged in business or prior to the date of imposition of tax as set forth on this article, he may prescribe provisions therefore other than those provided in this section. Such provisions shall be made to effect the purpose hereof. For such purposes, such provisions shall be in lieu of those provided herein. Such registration and the certificate thereof shall have the same effect as that provided herein.

(Code 1983, § 33-6-7; Res. No. 06-0472, 5-3-06)