(a) Each new resident of the Municipality shall register with the Tax Commissioner of the Municipality to become subject to the Municipal income tax within thirty days of residence in the Municipality.
(b) All employers, contractors or subcontractors who do work in the Municipality shall register with the Commissioner and shall present 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 Municipal income tax.
(c) On October 1, 1984 and on every year thereafter all landlords who rent property in the Municipality shall submit an up-to-date list of their tenants to the Commissioner. This list is not required it the tenants are responsible for their own utility payments.
(Ord. 24-2023. Passed 11-15-23.)