2. Payment of tax. The tax imposed by this chapter is due and payable at the time of the sale or rental. Upon terms and conditions that the assessor may prescribe, the assessor may permit a postponement of payment to a date not later than the date on which the sale or rental is required to be reported.

§4945. Registration required

1. Persons required to register. The following persons shall register with the State Tax Assessor and collect and remit taxes in accordance with the provisions of this chapter:

A. A person that makes sales, other than casual sales, of meals in this State;

B. A person that rents living quarters or receives rents from rentals of living quarters in the regular course of business or as a casual rental; and

C. A person that makes rentals of automobiles for a period of less than one year in this State, other than casual rentals.

2. Registration certificate. Application forms for registration certificates must be prescribed and furnished free of charge by the assessor. The assessor shall issue a registration certificate to each applicant that properly completes and submits an application form. A separate application must be completed and a separate registration certificate issued for each place of business. A registration certificate issued pursuant to this section is nontransferable and is not a license within the meaning of that term in the Maine Administrative Procedure Act. If the operator maintains a place of business in this State, the registration certificate must be conspicuously displayed at that place of business.

3. Failure to register. A person who is required by this section to register with the assessor and who makes sales of meals, rentals of living quarters, or rentals of automobiles for a period of less than one year without being so registered commits a Class E crime. Violation of this subsection is a strict liability crime as defined in Title 17-A, section 34, subsection 4-A.