§ 12.20.030. Operator's certificate of registration.  


Latest version.
  • A.

    Required; display. Except as otherwise provided in this chapter, every operator shall obtain a certificate of registration for each location at which such business is conducted prior to renting or offering to rent a room or rooms. Operators shall display their certificate of registration in conspicuous places where it can be readily viewed by guests at the registered place of business.

    B.

    Application. Application for a certificate of registration for each location at which an operator conducts business shall be made to the chief fiscal officer on a form provided by the department containing such information as the department may require. There shall be no charge for issuing a certificate of registration.

    C.

    Contents. A certificate of registration shall bear the name of the operator, the address of the registered place of business, and the operator's form of business organization, and state whether the operator is exempt from collecting the tax under section 12.20.025.

    D.

    Expiration. If an operator ceases to engage in business as an operator, ceases to engage in business at its registered place of business, changes its name, changes the name by which the registered lodging facility is advertised or marketed by the operator, changes its form of business organization, or ceases to be exempt from collecting the tax under section 12.20.025, its certificate of registration expires. An operator shall surrender an expired certificate of registration to the chief fiscal officer for cancellation.

    E.

    An applicant applying for a certificate of registration under this chapter shall provide security for its fiduciary performance in accordance with section 12.20.035. Evidence of such security shall be submitted to the department with the application.

    F.

    The department may refuse to issue a certificate of registration if there is reasonable cause to believe that the applicant has structured its business organization to avoid payment of delinquent taxes, penalties, interest, or costs due under this chapter; has willfully withheld information requested to determine the applicant's eligibility to receive a certificate; or there is reasonable cause to believe that information submitted in the application is false or misleading and is not made in good faith.

(GAAB 10.20.030; AO No. 84-40; AO No. 86-210; AO No. 96-103, § 1, 4-1-97; AO No. 2003-102, § 5, 7-15-03; AO No. 2012-105(S), §§ 4, 13, 12-18-12)