7.18.060 Registration of transient lodging tax collector.
A. Every person engaging or about to engage in business as a transient lodging tax collector of a transient lodging in the City shall register with the City on a form provided by the tax administrator. A transient lodging tax collector engaged in business at the time the ordinance codified in this chapter is adopted must register not later than 30 calendar days after the effective date of the ordinance codified in this chapter. A transient lodging tax collector starting business after the ordinance codified in this chapter is adopted must register within 15 calendar days after commencing business. The privilege of registration after the date of imposition of such tax does not relieve any person from the obligation of payment or collection of tax regardless of registration.
B. The registration form may request, and person registering with the City shall provide, the name under which the transient lodging tax collector transacts or intends to transact business, the location of the place or places of business and such other information to facilitate the collection of the tax as the tax administrator may require. The transient lodging tax collector shall sign the registration.
C. Within 10 days after the submittal of a completed registration form, the tax administrator shall issue at no charge a certificate of authority to each registrant to collect the tax imposed by this chapter, together with a duplicate thereof for each additional place of business of each registrant. Certificates are nonassignable and nontransferable and shall be surrendered immediately to the tax administrator 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 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.
D. The certificate of authority described in this section shall, among other things, state the following:
1. The name of the transient lodging tax collector;
2. The address of the transient lodging;
3. The date upon which the certificate was issued; and
4. The following:
This transient occupancy registration certificate signifies that the person named on the face hereof has fulfilled the requirements of the Transient Lodging Tax Ordinance of Beaverton, Oregon, by registration with the tax administrator for the purposes of collection from transients the lodging tax imposed by the city of Beaverton and remitting said tax to the tax administrator. 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 a transient lodging without strictly complying with all of the local applicable laws, including but not limited to those requiring a permit form any board, commission, department or office of the city of Beaverton. This certificate does not constitute a permit.
[BC 7.18.060, added by Ordinance No. 4687, 6/21/16]