(A) Each new resident of the Municipality shall register with the Income Tax Department to become subject to the provisions of this Chapter, within thirty (30) days of residence in the Municipality. Any person who violates this sub-section (A) 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 fifty dollars ($50.00).
(B) All employers, contractors, or sub-contractors who perform work within the Municipality shall register with the Income Tax Department and shall provide a list of all employees, sub-contractors or others who may perform work or services for them if those employees, subcontractors or others are not already registered with the Income Tax Department or, whose profits, wages or earnings are not subject to withholding of the Municipality income tax and shall do so within thirty (30) days of work or services performed within the Municipality. Any person who violates this sub-section (B) 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) All landlords who rent and/or lease property in the Municipality shall submit an up-to-date list of their tenants to the Income Tax Department upon the request of the Tax Administrator, within thirty (30) days of the request. Any person who violates this sub-section (C) 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 seventy-five dollars ($75.00).
(Ord. 10-15. Passed 10-28-15.)