(A) Each and every individual, whether such individual intends to be domiciled in the Municipality or subject to a rental or lease agreement, whether verbal or written, who newly arrives in the Municipality from another location for the purpose of residing in the Municipality, shall register with the Income Tax Division of the Municipality within thirty (30) days of such arrival. Any individual who violates this subsection shall be subject to a fine of Five and 00/100 dollars ($5.00) per day for each and every day they remain in violation, up to a cumulative maximum of One Hundred and 00/100 Dollars ($100.00) per violation. Such individuals shall provide the Tax Administrator with their full legal name, taxpayer identification number, address, telephone and mobile phone numbers, and a copy of their driver's license or other photo identification satisfactory to the Tax Administrator upon such registration, and complete any and all forms as the Tax Administrator may require.
(B) Each and every employer, contractor, and subcontractor who conducts business or does work or any type within the Municipality shall register with the Tax Administrator upon commencement of such business or work. Such employer, contractor, or subcontractor, or any combination of all, shall provide the Tax Administrator with a current and complete list of employees, contractors, and subcontractors who do or will provide work for such persons and whose profits, wages, earnings, or other types of compensation or remuneration are not presently subject to withholding of the Municipal Income Tax, as well as complete a "business questionnaire" through a form prescribed by the Tax Administrator. In addition, such employers, contractors, and subcontractors are required to provide the Tax Administrator with the payroll records of such employees, contractors, and subcontractors who did provides such work, upon completion of the work performed or the end of the tax year, whichever is earlier. Any person who violates any portion of this subsection shall be subject to a fine of Ten and 00/100 dollars ($10.00) per day per violation for each and every day they remain in violation, up to a cumulative maximum of Three Hundred and 00/100 Dollars ($300.00) per violation.
(Ord. 78-2015. Passed 12-15-1.)