A. Every lessor that maintains an office or principal place of business in the city or that is required to collect the tax imposed by this chapter shall register with the comptroller within 30 days after establishing an office or principal place of business in the city or becoming subject to tax collection responsibilities, as the case may be.
B. If any information provided by a lessor on a registration form ceases to be accurate, then the lessor shall file a corrected form with the department prior to the following January 1st.
(Added Coun. J. 12-15-92, p. 27387; Amend Coun. J. 3-31-04, p. 20916, § 3.13; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)