§ 4-21-4A. Short-term rental business; application for certificate of registration.

Every person engaging in the business of short-term rental as defined in Section 4-21-1(i) of this Article shall file annually an application for a Certificate of Registration with the Director for each place of business in the County from which short-term rental business will be conducted by the applicant. Such application shall be filed by December 31 of each year or within thirty days prior to the beginning of a short-term rental business. The application shall be on a form prescribed by the Director and the form shall contain:

(a)

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

(b)

The location in the County from which the rental business will be conducted as well as the location of the rental business headquarters; and

(c)

The total gross receipts from all business conducted by the applicant at the business location during the preceding year, the applicant's total gross rental receipts for the preceding year and the applicant's total receipts from short term rental of daily rental property for the preceding year;

(d)

Such other information as the Director may require;

(e)

An oath by the person making application or an officer, partner, or duly authorized agent for such applicant that (1) they are in fact qualified for tax treatment as a short-term rental business, (2) they shall collect only those daily rental taxes due under the law in the time and manner prescribed by law, and (3) they shall remit all daily rental taxes due and owing to the County. (34-89-4; 19-99-4.)