(A) In the case of residents, it is incumbent upon the taxpayer to register with the city’s income tax office within 30 days after the taxpayer becomes a resident of the city. Registration shall be accomplished in a manner prescribed by the City Auditor.
(B) In the case of all employers, contractors and subcontractors that do work within the city shall, within 30 days of beginning that work, register with the city in a manner prescribed by the City Auditor.
(C) Any person subject to divisions (A) and (B) above, and who fail to register as required, are subject to the penalties in § 37.999.
(Prior Code, § 35.21.01) Penalty, see § 37.999