744.01  MANDATORY REGISTRATION.
   (a)   Each new resident of the City shall register with the Income Tax Administrator to become subject to the City income tax within thirty days of establishing residency in the City.
   (b)   All employers who do work in the City or whose employees live in the City shall register with the Tax Administrator and shall present a list of all employees or others who may perform work for them whose profit, wages or earnings are not presently subject to withholding of the City income tax within thirty days of the start of the work to be done.
   (c)   All contractors or subcontractors who perform work in the City shall register with the Tax Administrator as provided in Section 1317.02 of the Building Code and shall present a list of all contractors, subcontractors or others who may perform work for them whose profit, wages or earnings are not presently subject to withholding of the City income tax.
   (d)   All landlords who rent property in Gallipolis must, with their annual City income tax return, attach a list of all tenants, along with their addresses, who have resided in their properties over the past year. 
(Ord.  2000-87.  Passed 11-21-00.)