§ 74-344. Application for certificate of registration.

Every person engaging in the business of shortterm rental, as defined in section 74-341 of this article, shall annually file an application for a certificate of registration with the commissioner of the revenue for each place of business in the county from which shortterm rental business will be conducted by the applicant. Such application shall be filed by January 31 of each year or within 30 days of the beginning of a shortterm rental business. The application shall be on a form prescribed by the commissioner of the revenue and shall contain the following:

(1)

The name under which the applicant intends to operate the rental business.

(2)

The location in the county from which the rental business will be conducted as well as the location of the rental business headquarters.

(3)

The figures for the previous year's business, including the total gross receipts from all business, the total gross rental receipts and the total receipts from shortterm rental of daily rental property.

(4)

A list of all tangible personal property owned by the applicant on January 1 of the current year as shortterm rental property.

(5)

A list of all property leased or licensed to the shortterm rental business as of January 1 of the current use year for shortterm rental, with the name and address of the owner of such property.

(6)

An oath by the person making application or an officer, partner or duly authorized agent for such applicant that he is in fact qualified for tax treatment as a shortterm rental business, and he shall collect only those daily rental taxes due under the law in the time and manner prescribed by law, and he shall remit all daily rental taxes collected or due and owing to the county.

(Code 1988, § 13-213)

(Code 1988, § 13-213)