(a) Each new resident of the Village shall register with the Income Tax Administrator of the Village to become subject to the Middleport Village income tax within thirty days of establishing residency in the Village.
(b) All employers, contractors or subcontractors who do work in the Village shall register with the Income Tax Administrator and shall present her 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 Village income tax.
(c) On September 1, 1991, and on every year thereafter, all landlords who rent property in Middleport must submit an up-to-date list of their tenants to the Income Tax Administrator of the Village.
(d) No person, corporation, partnership or firm engaging in business of any kind shall engage in that business within the Village without first registering with the Income Tax Administrator and providing the following information:
(1) The name, business address and mailing address of the company, individual, partnership or firm;
(2) The telephone number of such company, individual, partnership or firm;
(3) The type of business in which the company, individual, partnership or firm is engaged;
(4) Such other information as the Income Tax Administrator may require;
(5) The name and position of the person providing the information.
(e) No building permits shall be issued by the Village, in any case, in which the work is to be done for hire, until the contractor has first registered his name, address and principal place of business (and in the case of corporate entity contractor, has registered the name and address of the statutory agent of the corporation) with the Income Tax Administrator and, if subcontractors are involved or are to be involved, such contractor shall first register the same information for subcontractors as is herein required for contractors.
(f) Applicant shall have a registration certificate as supplied by the Village displayed in a conspicuous location at the business premises or job site.
(g) Whoever violates this section shall be guilty of a minor misdemeanor and may be subject to a fine of five dollars ($5.00) per day for each day in which they are in violation of this section. (Ord. 1239-91. Passed 4-15-91.)