Here's my 2 cents... If you're running a business then do what every other business is required to do. Be legitimate and pay your taxes.
From a hobbyist standpoint, someone that may sell/trade frags throughout the year to clean out some oops frags or overgrowth, I say don't comply. First of all, you're not turning a profit. As salt, water, food, electricity, supplements, equipment, etc. cost more money than you'll ever recoup selling frags from growth.
Secondly, it's simply morally wrong to just kill an animal because it grew. What would they say if you started slaughtering cats and dogs that have offspring? If that's a bad comparison, then let's relate them more to plants. What would they say if I sold/traded some Plumeria cuttings from my garden? Since corals could be interpreted similarly as both, then we don't kill our pets and we don't get certified to trim our garden. Perhaps this is a poor example, but my point here is frags are simply part of having a reef tank and the most morally and intelligent thing to do is give, sell or trade them away to other hobbyist so they can continue to grow.
Finally, Americans are constantly and unwittingly giving away their rights and freedoms everyday to what is becoming a GIANT government with their hands in every pot regulating us to death. What freaking difference does it make if I buy a coral from X and it grows and then I sell it or a part of it to Y. Document what? This is, in my opinion, an effort to create a database on hobbyist. Possibly an effort for confiscation if any of these animals make it to the endangered species list. Which from recent events could become a reality, of course the science has actually rebutted some of the scare NOAA et al. created earlier this year and it's actually government hurting the reefs with permitting agriculture, ports and shipping lanes right smack on the reefs. But that's another conversation.
They may say their not looking at the hobbyist now, but it will change. It always does. So, they suggest you get your certificate now, "just to be safe"

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and once they have more funds and man power they'll create more regulation and jam it down your throat.
You have to fight back collectively. The fight is to ignore these ridiculous requests for a voluntary tax. Which is exactly what it is. Anytime you give your money to the government, it's a tax.
It's interesting reading all of this as I'm in the preliminary stages of a lawsuit being brought against the state from my company for over regulations that have actually created age and wealth discrimination against my clients. And myself and my legal team are confident we'll have success fighting back against the ever encroaching arm of the government.
I hope to see more Americans get informed and realize just how big and powerful they're allowing our government to get and start voting for smaller government. Again another conversation.
I'll leave it at that.