OWNERS OF ASSISTED CARE AND INDEPENDENT LIVING FACILITIES
The owners of all nursing homes, homes for the aged, assisted care facilities, and independent living facilities located in the City of Milford shall report, in writing, all move ins, move outs, or deaths within 30 days of any resident of the facility, in writing the Milford Income Tax Department as described in the sections of this Chapter.
POSTMASTER REPORTING; POSTAL EMPLOYEES
(A) The Postmaster is required to complete an annual report by December 31 of each year concerning all employees assigned to the Milford Post Office located within the city limits of Milford at 100 Castleberry Court. The report is required to include the name, social security number, address, the specific route (both in and out of the city) and the percentage of time (in and out of the city) that each employee is works.
(B) Additionally, the postmaster is required to update the report within 30 days of any type of assignment change. Such change may include resignation, retirements, route changes, reassignments, and new hires. The Postmaster is required to provide the name, social security number, address, the specific route (both in and out of the city), the percentage of time (in and out of the city) of each employee works, and the date of resignation, reassignment, and hire.
(C) The Postmaster is required to provide an annual letter of time allocation to each postal employee who is assigned to the 100 Castleberry Court location. The letter should report the percentage of the time each day that the employee works in the city at the postal station, within the city on a city route, or works outside the city of Milford. Breaks, lunch, sick time, or vacation are not excluded from the percentage of the daily time allocation percentage.
(D) The Postmaster is responsible to notify all employees, contractors, and subcontractors, who are assigned or working at the 100 Castleberry Court location, about each person's responsibility to comply with the City of Milford's Mandatory Registration requirement and the person's responsibility to file an annual return and pay the Milford income tax as described in this Chapter.
(E) Each postal employee, whether resident or nonresident, who works the day or portion of the day within the City of Milford, is required to comply with the Sections for Mandatory Registration, Annual Filing, and Declaration of Estimated Tax in this Chapter.
CONTRACTORS AND SUBCONTRACTORS
All contractors and subcontractors, whether resident or nonresident, who work in the City of Milford, are required to comply with the mandatory registration section of this Chapter. Contractors and subcontractors are required to provide the Tax Administrator with a list of any subcontractors that work for them on the back of the Regional Income Tax Agency's Registration Form 48. The form is available on the Regional Income Tax Agency's website or the Milford Tax Office. Each contractor or subcontractor is expected to comply with the Sections for Mandatory Registration, Annual Filing, and Declaration of Estimated Tax as applicable as described within this Chapter.
BARBERS, BEAUTICIANS, MANICURIST, AND PEDICURIST
Each barber, beautician, manicurist or pedicurist, whether resident or nonresident, who works the day or portion of the day within the City of Milford and is paid by commission instead of being withheld by the employer for the City of Milford, is expected to comply with the Sections for Mandatory Registration, Annual Filing, and Declaration of Estimated Tax as described in this Chapter.
OTHER PROFESSIONS PAID ON COMMISSIONS
Any other profession, whereby a person or individual, whether resident or nonresident, works the day or portion of the day within the City of Milford and is paid by commission instead of being withheld by the employer for the City of Milford, is expected to comply with the Sections for Mandatory Registration, Annual Filing, and Declaration of Estimated Tax as applicable as described this Chapter.
LAND CONTRACTS; INSTALLMENT SALES
"Land Contact" means a sales contract between the buyer and the seller of real property in which a seller provides the buyer financing in the purchase, and the buyer repays the resulting loan in installment payments.
"Installment Payment" means partial payment of the purchase price and partial payment of interest in the unpaid purchase price.
"Seller" means the property owner of real property in the City of Milford, who retains the legal title until the full purchase price has been paid, including interest. If the full purchase price is reached then the seller conveys the legal property title to the buyer.
"Buyer" means the person who is the resident of real property in the City of Milford that intends to purchase the property through instalment payments until the full purchase price is paid. The buyer is permitted to takes possession of the property for most purposes, except legal ownership, while the installment payments are being made.
(A) The property owner of real property located in the City of Milford or other entity mentioned in this section, who as a seller decides to sell the real property located in the City of Milford on a land contract and to receive installment payments, is required to register with the Tax Administrator within thirty (30) days, if the property owner hasn't already done so.
(B) The seller or property owner of real property located in the City of Milford or other entity mentioned in this section, is required to notify the Tax Administrator in writing concerning any purchase, sale, or change in real property ownership within thirty (30) days of the change.
(B) (1) Move Ins: The seller or property owner of real property located in the City of Milford or other entity mentioned in this section, shall file with the Administrator a written report within thirty (30) days of the buyer's move in date. The report shall disclosing the name, address, the date moved in, and also telephone number, if available, of the buyer or occupant of the real property.
(B) (2) Move Outs: The seller or property owner of real property located in the City of Milford or other entity mentioned in this section, shall file with the Administrator a written report within thirty (30) days of the buyer's move out date if the land contract should be cancelled, defaulted, or repossessed. The report shall disclosing the name, address, the date moved out, and also telephone number, if available, of the buyer or occupant known to have vacate such real property.
(B) (3) Forwarding Addresses. In addition to the report information mentioned in (A)(2) of this section, the seller or property owner of real property located in the City of Milford or other entity mentioned in this section, shall include the forwarding address of the vacating buyer or occupant.
(C) The buyer or resident of real property, located in the City of Milford, is responsible to comply with the Sections for Mandatory Registration, Annual Filing, Declaration of Estimated Tax, as well as all other applicable sections as described in this Chapter.
(D) The mandatory registration with the Tax Administrator does not preclude the responsibility of any person, property owner, buyer, seller, or other such entity mentioned in this Chapter from contacting or complying with any other City department or other agency.
(E) Contacting or complying with any other department or agency does not exclude the responsibility of any person, property owner, buyer, seller, or other such entity mentioned in this Chapter from contacting the Tax Administrator of the City or the Regional Income Tax Agency or complying with this Chapter.
(F) Whoever violates this section shall be fined not more than one hundred dollars ($100.00) for each instance of not filing each of the required reports whereby the name, address, date of move in or move out, or forwarding address are not reported for each tenant who moved in or moved out of the rented or leased real property located in the City of Milford.
(Ord. 18-1379. Passed 6-19-18.)
(Ord. 18-1379. Passed 6-19-18.)