(a) Each new resident of the City shall register with the Administrator of the City to become subject to the City Income Tax within thirty days of residence in the City.
(b) All employers and contractors who do work in the City shall register with the Administrator within thirty days after they become taxable and shall present the Administrator a list of all subcontractors or others who may do work for them within the City.
(c) Any person upon written notification by the City of this requirement for mandatory registration who fails to register within thirty days upon receipt of notification shall be considered in violation of this section and shall be subject to a fine not more than one hundred dollars ($100.00). (Ord. 04-346. Passed 1-6-04.)