Registration
The Board of Legislators of the County of Chemung has provided by law as follows:
Every hotel motel operator shall file with the County Treasurer a certificate of registration in a form prescribed by him. The Treasurer shall promptly thereafter issue without charge to each hotel /motel operator a certificate evidencing the authority of such to collect the tax from the occupants and duplicates thereof for each additional place of business of such operator. Each certificate or duplicate shall state the place of business to which it is applicable.
Penalties
Any hotel/motel operator willfully fails to file a registration certificate, surrender the certificate of authority as required, or assign or transfer such certificate of authority. shall be liable to the penalties provided by law.