173.28 TAXPAYER REGISTRATION STATEMENT.

   The Tax Administrator is hereby authorized to prepare and disseminate a registration statement. Each and every individual, partnership, association, corporation or other entity resident in the City of Bedford Heights or receiving income for services performed in the City of Bedford Heights, or having business activities and income fairly allocable to the City, if not a resident of the City of Bedford Heights, is required to accurately and fully complete the registration statement, and within the time limits prescribed thereon by the Tax Administrator, to return such statement to the Administrator.

   The fact that a registration statement is not received shall in no manner negate or alleviate the prospective taxpayer's legal obligation for its completion and return to the Administrator. Such statement shall be available at the City Hall Income Tax Office and through any other means or sources which the Tax Administrator may designate.

   Failure or refusal to accurately and fully complete and return the registration statement shall constitute a violation of this chapter.
(Ord. 2004-218. Passed 12-21-04.)