(a) Except as otherwise provided in this Chapter 850, each new resident of the Municipality shall register with the Tax Administrator within thirty days of establishing residency in the Municipality.
(b) Except as otherwise provided in this Chapter 850, all employers, contractors, or subcontractors who perform work in the Municipality shall register with the Tax Administrator and shall present the Tax Administrator with 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 Municipality’s income tax under this Chapter 850.
(c) Information submission by landlords.
(1) On or before July 1st of each year, all property owners who rent to tenants of residential, commercial or industrial premises, shall file with the Tax Administrator, a report showing the name(s) and address (and phone number, if available) of each such tenant who occupies residential, commercial or industrial premises within the Municipality. The list shall also include all name(s) and address (and phone number, if available) of any tenant who has vacated the property in the preceding twelve-month period and must include date vacated and any forwarding address. This information may also be requested at any time under audit by the Tax Administrator.
(2) For purposes of this section, “tenant” means:
A. If there is a written lease or rental agreement, the person(s) who signed the written lease or rental agreement with the owner or their agent.
B. If there is an oral lease or rental agreement, the person(s) who entered into the oral lease or rental agreement with the owner or their agent.
(d) The report and registrations required under this Section 850.21 shall be in writing, and shall be delivered to the Tax Administrator by one of the following methods:
(1) Regular U.S. mail delivery to the Income Tax Department
(2) Delivered by electronic mail (E-mail) directly to the income Tax Department
(3) Facsimile transmission directly to the Income Tax Department
(4) Hand delivery directly to the Income Tax Department
Forms and instruction for reporting shall be made available on the Municipality’s website.
(e) Failure to comply with this Section 850.21 will result in:
(1) Notification (sent by regular U.S. mail delivery) to the resident, landlord, employer, contractor, or subcontractor, as applicable, requiring compliance within thirty days.
(2) Second notification (sent by certificate of mailing) to the resident, landlord, employer, contractor, or subcontractor, as applicable, requiring compliance within fourteen days.
(3) Subpoena (sent by certified mail) for the resident, landlord, employer, contractor, or subcontractor, as applicable, or agent to appear before the Tax Administrator with required documentation (with hearing scheduled within fourteen days of date mailed).
(4) Second subpoena (sent by both certificate of mailing and certified mail) for the resident, landlord, employer, contractor, or subcontractor, as applicable, to appear before the Tax Administrator with required documentation (with hearing scheduled within fourteen days of date mailed).
(f) Penalties.
(1) Whoever violates or fails to comply with any provision of this section is guilty of a minor misdemeanor and shall be fined not more than one hundred dollars ($100.00). A separate offense shall be deemed committed each day during or on which a violation or noncompliance occurs or continues.
(2) Whoever violates or fails to comply with any provision of this section, and has a previous conviction under this chapter, is guilty of a misdemeanor of the third degree and shall be fined not more than five hundred dollars ($500.00) or imprisoned not more than sixty (60) days, or both, for each offense. A separate offense shall be deemed committed each day during or on which a violation or noncompliance occurs or continues.
(Ord. 15-046. Passed 12-28-15.)