Rule 39. - Certificates of registration.

Every person who is responsible for collecting and accounting for the tax, or who shall engage in any business for which a tax is imposed under the ordinance shall apply for and obtain a certificate of registration for [from] the sheriff. This requirement does not apply to persons whose entire gross proceeds of sales are expressly exempt under the ordinance.

Persons, such as operators of leased departments or concessionaires, who are permitted, under certain conditions, to include tax liability on the returns of the lessor, or grantor of the concession, instead of filing separate returns nevertheless must apply for and obtain a certificate of registration.

Whenever a taxpayer transacts business in two or more separate places in the parish, a separate certificate of registration shall be required for each place at which business is transacted with the public. An original certificate shall be issued for the main office or principal place of business, from which returns are to be filed, and a branch certificate for each other place in this parish at which business is transacted with the public. Where the taxpayer's principal place of business is outside the parish, the original certificate shall be issued for such place and a branch certificate for each place of business within this parish at which business is transacted with the public.

Each certificate of registration shall be numbered and shall show the name of the taxpayer, the principal place of business and the type of business engaged in. The branch certificate shall also show the location of the place of business, for which it is issued, as well as the main office or principal place of business of the taxpayer.

The taxpayer shall cause the certificate of registration to be posted in a conspicuous place in the place of business for which it is issued.

A certificate of registration is personal and nontransferable. The old certificate must be cancelled and a new one secured when there is a change in ownership of a business.

No "change of ownership" occurs upon the transfer of assets to an assignee for the benefit of creditors or upon the appointment of a receiver or trustee in bankruptcy.

Whenever the place of business for which an original or branch certificate of registration has been issued is changed, the taxpayer shall return the existing certificate to the sheriff for cancellation. A new certificate will be issued for the new place of business.

If any original certificate of registration is destroyed or defaced as a result of accident or of natural wear and tear, a new certificate will be issued to the taxpayer upon request.