8.806 Registration of Tax Collector; Form and Contents; Execution; Certification of Authority.
(1) Every person engaging or about to engage in business as a lodging tax collector in this city shall register with the Chief Financial Officer on a form provided by him. Lodging tax collectors engaged in business at the time this ordinance is adopted must register not later than thirty (30) calendar days after this adoption. Lodging tax collectors starting business after this ordinance is adopted must register within fifteen (15) calendar days after commencing business. The privilege of registration after the date of imposition of such tax shall not relieve any person from the obligation of payment or collection of tax regardless of registration.
(2) Registration shall set forth:
(a) The name under which a lodging tax collector transacts or intends to transact business;
(b) The location of the transient lodging;
(c) Any such other information to facilitate the collection of the tax as the Chief Financial Officer may require; and
(d) The signature of the operators.
(3) The Chief Financial Officer shall, within ten days after registration, issue without charge a certificate of authority to each registrant to collect the tax from the occupant, together with a duplicate thereof for each additional place of business of each registrant. Certificates shall be nonassignable and nontransferable and shall be surrendered immediately to the Chief Financial Officer upon the cessation of business at the location named or upon its sale or transfer. Each certificate and duplicate shall state the place of business of the transient lodging to which it is applicable and shall be prominently displayed therein so as to be seen and come to the notice readily of all occupants and persons seeking occupancy.
Said certificate shall, among other things, state the following:
(a) The name of the lodging tax collector;
(b) The address of the transient lodging;
(c) The date upon which the certificate was issued; and
(d)
"This Transient Occupancy Registration Certificate signifies that the person named on the face hereof has fulfilled the requirements of the Transient Lodgings Tax Ordinance of the City of Medford by registration with the Chief Financial Officer for the purpose of collecting from transients the room tax imposed by said City and remitting said tax to the Chief Financial Officer. This certificate does not authorize any person to conduct any unlawful business or to conduct any lawful business in an unlawful manner, or to operate transient lodging 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 the City of Medford. This certificate does not constitute a permit."