(a) All employers, contractors or subcontractors, including but not limited to, beauty shops, cleaning services, churches and real estate agencies who do work in the City shall register with the Income Tax Division, and shall present a complete list of all employees, subcontractors, contractors or others who do work for them whose profits, wages or earnings are not presently subject to withholding of the Ashland municipal income tax.
(b) No building permits shall be issued by the City, in any case, in which the work is to be done for hire until the contractor has first registered his name, address and principal place of business (and in the case of a corporate entity contractor, has registered the name and address of the statutory agent of the corporation) with the Income Tax Division and, if subcontractors are involved or are to be involved, such contractor shall first register the same information for subcontractors as is herein required for contractors. In the event that the identity of any subcontractor is unknown at the time of application for a building permit, such permit may be conditionally issued, upon compliance with all other provisions herein. Upon determining any subcontractors, not known at the time of application for a building permit, the contractor shall forthwith provide the information, as required above, to the Income Tax Division. Failure to do so shall result in revocation of the building permit so issued.
(c) Commencing January 1, 1991, and annually thereafter, each owner, or his duly designated agent, of real estate property located within the City and which is rented or available for rent as of that date shall submit to the Income Tax Division of the City a list of all tenants in occupancy of such units and all units which are vacant. For purposes of this section, "rental units" includes any unit of real property which is subject to a rental agreement whether oral or written, for residential, commercial or industrial purposes.
(Ord. 60-90. Passed 10-2-90.)