Each owner, or the duly designated agent thereof, of one (1) or more units of real property located within the City and which are rented or available for rent as of July 1, 2002, and thereafter, shall submit to the Tax Administrator, or the designee thereof, on or before September 30 of each year a list of tenants presently occupying those rental units and those units vacant. For the purposes of this section, Rented Units includes any unit of real property which is subject to a rental agreement, whether oral or written, for residential, commercial or industrial purposes.
All employers, contractors or subcontractors who do work in the City shall register with the Tax Administrator. The Tax Administrator 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 City of Worthington income tax.
(Ord. 24-2002. Passed 6-17-02.)