(1) Every seller required to collect the lodging facility sales and use tax must register and file Form GenReg, provided by the department or available on the department's web site at http://www.mt.gov/revenue and apply for a state account identification number for each facility owned or operated in Montana.
(2) A seller who is registering multiple locations and who has elected to file a combined return may file one application listing separately each location. The combined return can only include facilities that are located:
(a) within the same county; or
(b) within a recognized Convention and Vistors Bureau (CVB).
(3) An application registering multiple locations must include the following information on each location:
(a) business name and address of each location; and
(b) the federal employer identification number or social security number assigned to the owner of each location.
(4) A seller who is registering multiple locations in more than one county or CVB is required to complete a separate application for each county or CVB and include only those locations within the county or recognized CVB.
(5) A seller who has acquired an existing facility from a previous seller shall not use the predecessor's state account identification number. The seller must register and file Form GenReg to obtain a new state account identification number upon acquiring the existing business.
(6) A seller who establishes a new facility separate from an existing facility shall not use the existing account identification number, except for those owners or operators listed in (2). The owner or operator must register each facility separately and file Form GenReg to obtain a new state account identification number before operating the new facility.
(7) When completing Form GenReg, each seller must provide the federal employer identification number assigned to them by the Internal Revenue Service. For a sole proprietorship, this number may be a social security number if the sole proprietor is not required to apply for a federal employer identification number. Any entity change requiring a new federal employer identification or social security number requires a new facility registration.
(8) No registration is considered complete unless the federal employer identification or social security number appears on the application.
(9) A seller who fails to register with the department for reporting and remitting the lodging facility sales and use tax is not relieved from the collection and reporting requirements.