(1) Every owner or operator required to impose the lodging facility use tax must register and file an application for a state identification number on the form provided by the department for each facility owned or operated in Montana.

(2) Any owner or operator who has acquired the business of another facility shall not use the predecessor's state identification number.  The owner or operator must register before the due date of the first report.  This applies to both new businesses and businesses which have been purchased.

(3) Each registration application must contain the federal entity identification number assigned by the internal revenue service.  For sole proprietorships, this number is a social security number.  Any entity change requiring a new federal identification number requires a new facility registration.

(4) No registration is considered complete unless the federal identification number appears on the application.

(5) Not being registered does not relieve an owner or operator from the collection and reporting requirements.