Chesterfield County |
Code of Ordinances |
Part II. THE CODE |
Chapter 9. FINANCE AND TAXATION |
Article XIII. SHORT-TERM RENTAL TAX |
§ 9-188. Certificate of registration.
(a)
Every person engaging in the short-term rental business shall annually file an application for a certificate of registration with the commissioner of the revenue. Such application shall be filed no later than January 31 of each year. The application shall be on a form prescribed by the commissioner of the revenue and shall set forth the name under which the applicant intends to operate the rental business, the location of the rental business and such other information as the commissioner of the revenue may require.
(b)
An application must be signed by the owner or owners of the rental business. If the rental business is owned by an association, partnership or corporation, the application must be signed by a member, partner, executive officer or other person specifically authorized by the association, partnership or corporation to sign on its behalf.
(c)
Upon the commissioner of the revenue's approval of the application the commissioner of the revenue shall issue a certificate of registration. The certificate shall be conspicuously displayed at all times at the place of business for which it is issued.
(d)
The certificate is not assignable and shall be valid only for the person in whose name it is issued and the place of business designated.
(Code 1978, § 8-67; Ord. of 10-14-09, § 1)
(Code 1978, § 8-67; Ord. of 10-14-09, § 1)