(a) All employers, contractors or subcontractors who do work in the City shall register with the Administrator, and shall present a list of all employees, subcontractors, contractors or others who may do work for them and whose profits, wages or earnings are not presently subject to withholdings of the income tax. This list is due immediately upon commencement of a project or projects, or, if unknown at the time of the project, as soon as such information is available. Upon completion of a project, all employers, contractors or subcontractors shall update the list to state the amounts paid to each individual or business on the list. Failure by employers, contractors, and subcontractors to remain current in the filing of required tax documents, failure to remain current in the required payment of taxes, and failure to comply with this section shall be cause for suspension of work prior to the construction work. Subsequent proof of compliance shall be necessary to commence or resume suspended construction work.
(b) Each owner or his or her duly designated agent of one or more units of real property located within the City and which are rented or are available for rent as of that date shall submit to the Tax Administrator a list of those tenants presently occupying these rental units and those units presently vacant. For the purposes of this section, "rental units" includes any unit of real property which is subject to a rental agreement, whether oral or written, for residential, commercial or industrial purposes. Owners of more than one unit are required to submit a list of tenants at the end of each calendar quarter.
(c) Each new resident of the City shall register with the Administrator within thirty days of residence in the City. All residents of the City shall return the resident survey/questionnaire within thirty days of the date on the form.
(d) In the event that a taxpayer changes his or her address, it is the taxpayer's responsibility to notify the Administrator of his or her new address within thirty days.
(e) Any person who violates this section is guilty of a minor misdemeanor with a maximum fine of one hundred fifty dollars ($150.00).
(Ord. 2015-30. Passed 11-3-15.)