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(a) Each new resident of the City, JEDZ or JEDD shall register with the Income Tax Division of the City to become subject to the provisions of this chapter, within 30 days of residence in the City, JEDZ or JEDD.
(b) All employers, contractors or subcontractors who perform work or services within the City, JEDZ or JEDD shall register with the Income Tax Division and shall provide a list of all employees, subcontractors or others who may perform work or services for them if those employees, subcontractors or others are not already registered with the Income Tax Division or, whose profits, wages or earnings are not subject to withholding of the City, JEDZ or JEDD income tax and shall do so within 30 days of work or services performed within the City, JEDZ or JEDD.
(c) Every City resident individual, 18 years of age, or older shall be required to file an annual income tax return, whether or not an income is earned or received and whether or not a tax is due thereon, on or before April 15 of each year. The Tax Administrator or his duly authorized agent, under established rules and regulations, may grant exemption from such annual filing.
(d) Any business, profession, association or corporation reporting a net loss is subject to the filing requirements of this chapter.
(e) Effective October 1, 1993 and every year thereafter on or before October 1, all owners of rental property who rent to tenants of houses, commercial property, apartments, rooms, boarding houses and other rental accommodations shall file with the Tax Administrator a report showing the name, address and telephone number, if available, of each such tenant who occupies an apartment, room, house or commercial property or other rental accommodation within the City, JEDZ or JEDD, unless the tenant(s) is responsible for their City, JEDZ or JEDD water utility payment. Said report must also provide the date a tenant vacates an apartment, room, house, commercial property or other rental accommodation located within the City, JEDZ or JEDD and a forwarding address, if available.
(f) Any person who violates division (a), (b) or (d) of this section shall be subject to a penalty of five dollars ($5.00) a day for each and every day said person remains in violation. Any person who violates division (c) hereof is subject to interest and penalties as prescribed in Section 890.10.
(Ord. 92-59. Passed 11-2-92; Ord. 01-52. Passed 11-19-01; Ord. 05-48. Passed 9-6-05; Ord. 09-71. Passed 12-21-09.)