§ 74-354. Effect of revocation of certification as shortterm rental business.

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If, upon audit by the commissioner of the revenue of the preceding full year's gross proceeds and gross rental receipts, it is ascertained that a certified shortterm rental business did not meet the criteria for certification set out in the definition of the term "shortterm rental business" in section 74-341, any current certification shall be revoked or renewal of certification shall be denied. In addition, the business shall not be treated for business license tax and business tangible property tax assessment as a certified shortterm rental business for the preceding year and for the current year. The business shall be assessed any additional business license and business tangible property taxes found to be due.

(Code 1988, § 13-223)

(Code 1988, § 13-223)

                    
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