(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.