Section 11-2514. Registration

By June thirtieth, nineteen hundred seventy,
  or in the case of operators or room remarketers commencing  business  or
  opening  new  hotels  after  such  date,  within  three  days after such
  commencement or opening, or  in  the  case  of  room  remarketers  doing
  business  on the effective date of the local law that added this phrase,
  within three days  of  such  effective  date,  every  operator  or  room
  remarketer  shall file with the commissioner of finance a certificate of
  registration in a form prescribed by the commissioner  of  finance.  The
  commissioner  of  finance shall within five days after such registration
  issue without charge to each operator or room remarketer  a  certificate
  of  authority empowering such operator or room remarketer to collect the
  tax from the occupant and duplicate thereof for each additional hotel or
  room remarketer of such operator. Each certificate  or  duplicate  shall
  state  the  hotel  or  room  remarketer  to which it is applicable. Such
  certificates of authority shall be prominently displayed by the operator
  or room remarketer in such manner that it may be seen and  come  to  the
  notice of all occupants and persons seeking occupancy. Such certificates
  shall  be  non-assignable  and  nontransferable and shall be surrendered
  immediately to  the  commissioner  of  finance  upon  the  cessation  of
  business  at  the  hotel  named,  upon  its  sale  or  transfer, or upon
  cessation of business of the named room remarketer.