184.21 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 property owner, or the duly designated agent thereof, of one or more units of real property located within the Municipality and which are rented, otherwise leased the same or available for rent during any calendar year, or part thereof, commencing with the effective date of this section, 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. This list shall disclose the name, address and also telephone number, if available, of each tenant.
(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 (including but not limited to 1099 MISC).
(D) Any property owner or person that violates one or more of the following shall be subject to Section 184.99
of this chapter:
(1) Fails, refuses or neglects to timely file a written report required by subsection (a) hereof; or
(2) Makes an incomplete or intentionally false written report required by subsection (a) hereof; or
(3) Fails to appear before the Tax Commissioner or any duly authorized agent and to produce and disclose any tenant information pursuant to any order or subpoena of the Tax Commissioner as authorized in this section; or
(4) Fails to comply with the provisions of this section or any order or subpoena of the Tax Commissioner.
(Ord. 091-2015. Passed 12-1-15.)