163.201 MANDATORY REGISTRATION.
   (A)   Each new resident of the City of Chillicothe, Ohio shall register with the Tax Auditor to become subject to the City Income Tax within thirty days of residence in the City. Any person who violates this subsection shall be subject to a fine of five dollars ($5.00) a day for each and every day they remain in violation, up to a maximum of one hundred dollars ($100.00).
   (B)   All employers, contractors or subcontractors who do work in the City of Chillicothe, Ohio shall register with the Tax Auditor and shall present him a list of all employees, subcontractors, contractors or others who may do work for them whose profits, wages or earnings are not presently subject to withholding of the Chillicothe City income tax. Any person who violates this subsection shall be subject to a fine of five dollars ($5.00) a day for each and every day they remain in violation, up to a maximum of three hundred dollars ($300.00).
   (C)   On January 31, 2003 and on October 1, every year thereafter, all landlords who rent property in the City of Chillicothe, Ohio must submit an up to date list of their tenants to the Tax Auditor. This list is not required if the tenants are responsible for their own utility payments. Any person who violates this subsection shall be subject to a fine of five dollars ($5.00) per day for each and every day they remain in violation, up to a maximum of one hundred dollars ($100.00). (Ord. 124-15. Passed 12-14-15.)