Every recreation facility on which a tax is imposed by this Article shall be registered with the Commissioner in accordance with regulations. Such regulations may provide for a suitable identification certificate, tag or decalcomania for each facility required to be registered. It shall be a misdemeanor for any person to own, lease, operate, or be in possession of, any such facility which is not registered in accordance with regulations. SOURCE: GC § 19202.1.
Registration
11 GCA § 22402, under Annual Excise and Admission Taxes.
11 GCA § 22402