Certificate of Use, Local Business Tax Receipt, and Resort Tax Information
Sec. 70-111. - Registration required; registration certificate
Please read the entire section on Code of Ordinances for complete information
- (a) Within 30 days after the effective date of the ordinance from which this article is derived, or within 30 days after commencing business, whichever is later, each operator of any hotel, motel, apartment house or restaurant shall register the hotel, motel, apartment house or restaurant with the town manager and obtain a resort tax registration certificate, to be posted in a conspicuous place on the premises at all times. The certificate shall, among other things, state the following:
- The name of the Operator, mailing address and names of the corporate officials if applicable.
- The address of the hotel, motel, apartment house or restaurant.
- The date upon which the certificate was issued.
- Such certificate shall contain the following statement:
"This Resort Tax Registration Certificate signifies that the Person named on the face hereof has fulfilled the requirements of the Resort Tax Ordinance by registering with the Town Manager for the purpose of collecting from Occupants or Guests the Resort Tax and remitting said tax to the Town Manager. This certificate does not authorize any Person to conduct any unlawful business in an unlawful manner, nor to operate a Hotel, Motel, Apartment House or Restaurant without strictly complying with all local applicable laws, including but not limited to those requiring a permit from any board, commission, department or office of this Town. This certificate does not constitute a permit."
- Such registration certificate shall not be assignable or transferable, and each new operator shall be required to obtain a new registration certificate.
- All businesses must secure an annual business tax receipt, an annual occupational license, certificate of occupancy and certificate of use. As permitted by law the issuing of these licenses is conditional upon payment of all outstanding resort tax returns.
(Ord. No. 1574, § 2, 6-14-11)