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A. Every new operator shall file with the Tax Commission, within three days of engaging in the hotel business, an application for license and registration.

B. The Tax Commission shall, within five days after such registration, issue to each operator a license empowering such operator to collect the tax from the occupant.

C. The license shall be permanently displayed by the operator in such manner that it may be seen by and may come to the notice of all occupants and persons seeking occupancy.

D. Such license shall be nonassignable and nontransferable and shall be surrendered immediately to the Tax Commission upon the cessation of business at the hotel named, or upon its sale or transfer. ONCA 06-10, eff. Sept. 29, 2006.