21 GCA § 61133: Short-Term Vacation Rental Unit Certificate.

No person shall rent, lease or otherwise exchange for compensation all or any portion of a dwelling unit as a short-term vacation rental unit, as defined in § 61131, without first obtaining a business tax certificate from the Department of Revenue and Taxation, and complying with the regulations contained in this Subarticle. No certificate issued under this Subarticle may be transferred or assigned or used by any person other than the one to whom it is issued, or at any location other than the one for which it is issued.