§ 74-115. Certificate of authority.

Latest version.

The finance director shall, after such registration, issue without charge a certificate of authority to each lodging provider to collect the tax from the occupant. A separate registration shall be required for each place of business of a lodging provider. Each certificate shall state the name and location of the business to which it is applicable.

(Code 1979, ch. 7, § 5)

                    
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