§ 4.16.100. Registration of operator—Form and contents—Execution—Certification of authority.

Every person engaged in or about to engage in business as an operator of a parking station in this city shall immediately register with the Customer Service Section of the city on a form provided by the Tax Administrator. Persons engaged in such business must be registered no later than thirty (30) days after the date the tax imposed by this Chapter becomes effective, July 1, 1992, but such privilege of such registration after the date of imposition of such tax shall not relieve any person from the obligation or 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 or intends to transact business, the location of his or her place or places of business and such other information to facilitate the collection of the tax as the Tax Administrator may require. The registration shall be signed by the owner if a natural person; in the case of an association or partnership, by a member or partner; in the case of a corporation, by an executive officer or some person specifically authorized by the corporation to sign the registration. The Tax Administrator shall within thirty (30) 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 certificate and the duplicate shall state the place of business to which it is applicable. Such certificates shall be nonassignable and nontransferable and shall be surrendered immediately to the Tax Administrator upon the cessation of business at the location named or upon its sale or transfer.

If the Tax Administrator deems it necessary in order to facilitate initial registration hereunder of persons engaged in business on or prior to the date of imposition of the tax as set forth in this Chapter, he or she may prescribe provisions therefor 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 or in addition to those provided. Such registration and the certificate thereof shall have the same effect as that provided herein.

(Amended during 1997 codification; prior code § 5-31.09)