181.19 MANDATORY REGISTRATION.
   (a)   Each new resident of Sunbury, Ohio shall register with the office of the Income Tax Director of Sunbury within thirty days of establishing residence in Sunbury in order that the Director will be able to maintain adequate and proper income tax records with regard to each resident of Sunbury.
   (b)   Each employer, agent, general contractor, contractor, sub-contractor who does work, contracts for work, or employs employees in Sunbury, Ohio from and after thirty days of the enactment of this section, shall within five days prior to commencement of such work or employment register with the Director and present to, and thereafter maintain up to date an accurate list of the full names, addresses, social security numbers or federal employment I.D. numbers, of all employees, sub-contractors, contractors, agents or others to whom the employer, agent, general contractor, contractor or sub-contractor shall pay moneys for services rendered to or on behalf of the employer, agent, general contractor, contractor or sub-contractor and whose wages, earnings, profits or income is not at that time already subject to the withholding of the Sunbury Income Tax. (Ord. 98-032. Passed 10-21-98.)
   (c)   From and after thirty days of the enactment of this section each landlord, owner of real property, or agent of the landlord or owner of real property who rents any real property in Sunbury, Ohio to a tenant or tenants shall provide an up to date list, and shall maintain the list as updated, of the tenants to the office of the Income Tax Director, unless each tenant is and shall be and remain responsible for the tenant's sewer charges to Sunbury.
(Ord. 2007-10. Passed 5-2-07.)
   (d)   Any person who violates this section or any part thereof shall be subject to a fine of five dollars ($5.00) for each violation; the fine shall be separate for each day the person remains and is in violation.
(Ord. 98-032. Passed 10-21-98.)