§ 12-31. Registration of operator; form and contents; execution; certificate of authority.  


Latest version.
  • Every person engaging or about to engage in business as an operator of a hotel in this county shall immediately register with the clerk on a form provided by the clerk. Persons engaged in such business must so register not later than 30 days after the effective date of the ordinance from which this section derives, and the tax is imposed as set forth in section 12-28. The privilege of registration after the imposition of such tax, however, 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. The 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 other such information which would facilitate the collection of the tax as the clerk may require. The registration shall be signed by the owner, if a natural person; in case of ownership by a corporation, by an officer. The clerk shall, after such registration, issue without charge a certificate of authority to each operator to collect the tax from the occupant. A separate registration shall be required for each place of business of an operator. Each certificate shall state the name and location of the business to which it is applicable.

(Ord. No. 1990-33, § 6, 12-11-90; Amend. of 2-21-07)