York County Code - Chapter 21.123

ARTICLE IX. SHORT-TERM RENTAL TAX

Sec. 21-123. Short-term rental business application for certificate of registration.

Every person engaging in the business of short-term rental, as defined in section 21-120, shall annually file an application for a certificate of registration with the commissioner of the revenue for each place of business in the county from which short-term rental business will be conducted by the applicant. Such application shall be filed by January 31 of each year or within thirty (30) days of the beginning of a short-term rental business. The application shall be on a form prescribed by the commissioner of the revenue and shall contain:

(a) The name under which the applicant intends to operate the rental business;

(b) The location in the county from which the rental business will be conducted as well as the location of the rental business headquarters;

(c) The figures for the previous year’s business, including the total gross receipts from all business, the total gross rental receipts and the total receipts from short-term rental of daily rental property;

(d) A list of all tangible personal property owned by the applicant on January 1 of the current year and used a short-term rental property;

(e) A list of all property leased or licensed to the short-term rental business as of January 1 of the current use year for short-term rental with the name and address of the owner of such property;

(f) Such other information as the commissioner may require; and

(g) An oath by the person making application or an officer, partner or duly authorized agent for such applicant that it is in fact qualified for tax treatment as a short-term rental business, that is shall collect only those daily rental taxes due under the law in the time and manner prescribed by law, and that it shall remit all daily rental taxes collected or due and owning to the county.