(A) Each new resident of the city shall register with the City Auditor to become subject to the city income tax within 30 days of residence of the city. Any person who violates this subchapter shall be subject to a fine of $5 a day for each and every day they remain in violation, up to a maximum of $100.
(B) All employers, contractors or subcontractors who do work in the city within 30 days of beginning that work shall register with the City Auditor and shall present him or 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 city income tax. Any person, employer, contractor or subcontractor who violates this subchapter shall be subject to a fine of $5 a day for each and every day they remain in violation, up to a maximum of $300.
(Prior Code, § 15.01.05) Penalty, see § 10.99