182.22 MANDATORY REGISTRATION.
   (A)    Each new resident of the Village shall register with the Tax Director of the Village to become subject to the Village Income Tax within thirty days of residence in the Village.
   (B)    All employers and contractors who do work in the Village shall register with the Tax Director within thirty days after they become taxable and shall present the Director a list of all subcontractors or others who may do work for them within the Village.
   (C)    Any person upon written notification by the Village of this requirement for mandatory registration who fails to register within thirty days upon receipt of notification shall be considered in violation of this section and shall be subject to a fine not more than two hundred and fifty dollars ($250.00). (Ord. 15-069. Passed 11-2-15.)