The following miscellaneous provisions shall apply to taxpayers subject to this chapter.
(A) Tenant list. All persons engaged in the rental of real estate shall, when filing their annual return, complete and file with the Tax Administrator a form obtainable at the income tax office specifying their tenants’ names, addresses and such other information as requested, if known.
(B) Building permit applications. At the time a contractor or subcontractor applies for a building permit, he or she must supply a city tax identification number to the Zoning Department as evidence of registration with the Income Tax Division.
(C) Occupancy permit applications. At the time a deed holder signs for an occupancy permit in the city, he or she shall be required to complete a form as prescribed by the Tax Administrator, giving all information necessary to determine the city income tax status for all persons living or working at that address.
(Prior Code, § 880B.21) (Ord. 2015-15, passed 11-10-2015)