181.21 MANDATORY REGISTRATION OF RESIDENTS, TENANTS, CONTRACTORS AND EMPLOYEES.

   (a)    Each new resident of the Municipality shall register with the Tax Commissioner of the Municipality to become subject to the Whitehall City income tax within sixty days of residence in the City.

   (b)   Each owner, or the duly designated agent thereof, of one or more units of real property located within the Municipality and which are rented or available for rent as of January 1, 1996, and thereafter, shall submit twice yearly to the Tax Commissioner or the designee thereof, on or before January 20th and again, on or before July 20th of each year a list of tenants presently occupying those rental units and those units vacant. Any person who violates this subsection (b) shall be subject to a fine of five dollars ($5.00) a day for each and every day they remain in violation, up to a maximum of seventy-five dollars ($75.00).

   (c)   All employers, contractors or subcontractors who do work in the Municipality shall register with the Tax Commissioner. The Tax Commissioner may request 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 Municipal income tax. Any person who violates this subsection (c) shall be subject to a fine of five dollars ($5.00) a day for each and every day they remain in violation, up to a maximum of three hundred dollars ($300.00).

(Ord. 85-2010. Passed 12-21-10.)