891.21 MANDATORY REGISTRATION.
   (a)   Each person who is an individual that is domiciled within the Municipality shall register with the Income Tax Department within thirty days of establishing their domicile.
   (b)   All persons who are an individual but not domiciled within the Municipality that receives municipal taxable income within the Municipality as described in Section 891.03(c)(20) of this chapter, are required to register with the Income Tax Department within thirty days of rendering the services or work resulting in the municipal taxable income.
   (c)   All persons who are not an individual that received municipal taxable income shall register with the Income Tax Department within thirty days of commencing the work or services within the Municipality.
(Ord. 15-25. Passed 9-21-15.)