A. All persons engaged in selling or renting property subject to the tax imposed by this chapter shall file an application for a certificate of registration not later than the date of commencing business in the borough or opening a place of business within the borough. An application for a new business not previously registered to collect sales tax shall be accompanied by a $100.00 deposit, or, in the case of a person who does not maintain a permanent place of business within the borough or who is not a local resident residing within the Kodiak Island Borough, a $200.00 deposit which the registrant may recover by a deduction from the remittance submitted with the first quarterly return filed or, if that return is insufficient, the balance shall be refunded. If applicant has established credit with the borough, the finance director may waive the required deposit.
B. No person may engage in business as an operator without obtaining a certificate of registration under this section. An operator shall display their certificate of registration prominently at their registered place of business.
C. Application for a certificate of registration shall be made to the finance director. If an operator engages in business as an operator at more than one location, the operator shall obtain a certificate of registration for each location. There shall be no charge for issuing a certificate of registration.
D. A certificate of registration shall bear the name of the operator, the address of the registered place of business, and state the operator’s authority to collect the tax.
E. If an operator ceases to engage in business as an operator, ceases to engage in business at their registered place of business, changes their name, or changes their form of business organization, their certificate of registration shall expire. An operator shall surrender an expired certificate of registration to the finance director for cancellation. [Ord. 00-06 §2; Ord. 96-19 §3, 1996. Formerly §3.30.080].