§ 288-35. Registration; certificate of authority to collect.

A. 

Within 10 days after the effective date of this article or, in the case of operators commencing business after such effective date, within three days after such commencement or opening, every operator shall file with the Receiver of Taxes a certificate of registration in a form prescribed by the Receiver of Taxes.

B. 

The Receiver of Taxes shall, within five days after such registration, issue without charge to each operator a certificate of authority empowering such operator to collect the tax from the occupant and a duplicate thereof for each additional hotel of such operator. Each certificate or duplicate shall state the hotel to which it is applicable. Such certificate of authority shall be prominently 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 certificate shall be nonassignable and nontransferable and shall be surrendered immediately to the Receiver of Taxes upon the cessation of business at the hotel named or upon its sale or transfer.