A. Upon receipt of a properly executed application, the finance director shall issue to the seller a sales tax certificate authorizing the seller to collect city sales tax. The certificate shall state the name of the business as well the address of the place of business to which it is applicable, and shall authorize the seller to collect the tax.

B. The certificate must be prominently displayed at the place of business named in the certificate. A seller who has no regular place of business shall attach such certificate to their stand, truck or other merchandising device.

C. Upon notification, the finance director shall issue a duplicate sales tax collection certificate to any seller whose certificate has been lost or destroyed. [Ord. 17-39 § 2.]