182.21  ADDITIONAL RULES.
   (A)   RETURN AND PAYMENT OF TAX- RETIRED TAXPAYERS
Salem taxpayers who are retired for the entire tax year receiving only Social Security, pension, interest or dividend income, and who are not self-employed or owners of rental property, are required to file a Salem City exemption return once to identify their status.  However, if the taxpayer's income or employment status changes during any year, or if there are any gambling or lottery winnings the taxpayer would again be required to comply with Section 182.091 (A)(1) herein.
   (B)   CONTRACTOR REGISTRATION
      (1)   All employers, businesses, contractors or subcontractors who do work in the City shall register with the Income Tax Department of the City and shall present thereto a list of all employees, subcontractors, contractors or others who may do work for them whose profits, wages or earnings are not presently subject to withholding of the Salem City Income Tax before they begin doing business therein.  Further, all employers, businesses, contractors or subcontractors have a continuing duty to notify the City Income Tax Department of any additional employees, subcontractors, contractors or others when such new employee, subcontractor, contractor or other is hired or contracted with or by such employer, business, contractor or subcontractor.  There shall be no cost for the registration of any business, employee, contractor or subcontractors thereof.
      (2)    Tax Registration Requirements for Construction Permits.
         (a)   All contractors involved in any project within the incorporated city limits whether general contractor, subcontractor or other, must be identified and registered with the City Income Tax Department before any permit from the Housing, Planning and Zoning Office will be issued for the project.  The general contractor, or owner if self-contracted, is responsible for notifying any additional contractors brought into the project after the start of the project that income tax registration is required. 
         (b)     In the event that an unregistered contractor is discovered performing work within the city limits, the City Income Tax Department shall have the authority to stop the project until such time as contractor or contractors are in compliance.  The City Income Tax Department shall also have the authority to stop any project where the contractor or contractors are registered but one or more is delinquent in filing city income tax or paying city income tax with the City Income Tax Department.
         (c)   All contractors, including the owner if the project was self-contracted, shall provide a listing of any and all contractors or subcontractors who worked with or for them during the tax year within the city limits with such list to be included with the annual income tax return of the contractor or owner.
      (3)   All new businesses, employers, contractors, developers, subcontractors or any other such person or entity must register with the City Income Tax Department before they will be eligible to receive any City services including but not limited to, City utilities.  Each new resident of the City shall register with the Tax Department of the City within thirty (30) days of residence in the City.  There shall be no cost for this registration.
   (C)   LANDLORD REPORTING
   Landlords of residential, commercial or other property within the City of Salem who provide water and/or sewer service to tenants are required to submit a report to the City Income Tax Department listing new tenants whether by lease, sublease or other such agreement in any rental property owned by landlord within the city limits, and also listing tenants who have moved from said rental properties during the reporting period.  The reports shall be filed at the end of the month following any change in tenant by lease, sublease or other such agreement for any rental property owned by landlord within the city limits.  Penalties for non-filing shall be assessed in accordance with Section 182.10 (C)(4) as a non-filed return as defined in Section 182.10 (A)(5).  By providing water and/or sewer service to tenants, landlords specifically authorize the Salem Utilities Department to release that information to the Salem Tax Department upon the request fo said Department.
(Ord. 151020-58.  Passed 11-17-15.)