(A) Every employer having an office, factory, workshop, branch, warehouse or other place of business within the municipality, having imposed a tax on earned income or net profits within its municipal boundaries who employs one or more persons, other than domestic servants, for a salary, wage commission or other compensation who has not previously registered shall within 15 days after becoming an employer, register with the Tax Officer or other designated Tax Officer, his or her or its name and address and such other information as the Department or Tax Officer may require.
(B) Every employer shall require each new employee to complete a certificate of residency form, which form shall be an addendum to the federal employee’s withholding allowance certificate (Form W-4 or successor form). An employer shall also require any employee who changes his or her address or domicile to complete a certificate of residency form, which forms are available from the Department or the Tax Officer upon request. The purpose of said form shall be to help identify the political subdivision where an employee lives and works.
(Ord. 2012-1, passed 1-9-2012; Ord. 2019-01, passed 2-12-2019) Penalty, see § 35.999