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Alliance Overview
Codified Ordinances of Alliance, OH
CODIFIED ORDINANCES OF THE CITY OF ALLIANCE, OHIO
CERTIFICATION
ROSTER OF OFFICIALS
ADOPTING ORDINANCE NO. 68-98
EDITOR'S NOTE
COMPARATIVE SECTION TABLE
PART ONE - ADMINISTRATIVE CODE
TITLE ONE - General Provisions
TITLE THREE - Legislative
TITLE FIVE - Administrative
TITLE SEVEN - Judicial
TITLE NINE - Taxation
CHAPTER 181 Income Tax
CHAPTER 182 Income Tax Effective January 1, 2016
182.01 AUTHORITY TO LEVY TAX; PURPOSES OF TAX; RATE.
182.011 AUTHORITY TO LEVY TAX.
182.012 PURPOSES OF TAX; RATE.
182.013 ALLOCATION OF FUNDS.
182.014 STATEMENT OF PROCEDURAL HISTORY; STATE MANDATED CHANGES TO MUNICIPAL INCOME TAX.
182.02 EFFECTIVE DATE.
182.03 DEFINITIONS.
182.04 INCOME SUBJECT TO TAX FOR INDIVIDUALS.
182.041 DETERMINING MUNICIPAL TAXABLE INCOME FOR INDIVIDUALS.
182.042 DOMICILE.
182.043 EXEMPTION FOR MEMBER OR EMPLOYEE OF GENERAL ASSEMBLY AND CERTAIN JUDGES.
182.05 COLLECTION AT SOURCE.
182.051 COLLECTION AT SOURCE; WITHHOLDING FROM QUALIFYING WAGES.
182.052 COLLECTION AT SOURCE; OCCASIONAL ENTRANT.
182.053 COLLECTION AT SOURCE; CASINO AND VLT.
182.06 INCOME SUBJECT TO NET PROFIT TAX.
182.061 DETERMINING MUNICIPAL TAXABLE INCOME FOR TAXPAYERS WHO ARE NOT INDIVIDUALS.
182.062 NET PROFIT; INCOME SUBJECT TO NET PROFIT TAX; ALTERNATIVE APPORTIONMENT.
182.063 CONSOLIDATED FEDERAL INCOME TAX RETURN.
182.064 TAX CREDIT FOR BUSINESSES THAT FOSTER NEW JOBS IN OHIO.
182.065 TAX CREDITS TO FOSTER JOB RETENTION.
182.07 DECLARATION OF ESTIMATED TAX.
182.08 CREDIT FOR TAX PAID.
182.081 CREDIT FOR TAX PAID TO ANOTHER MUNICIPALITY.
182.082 REFUNDABLE CREDIT FOR QUALIFYING LOSS.
182.083 CREDIT FOR PERSON WORKING IN JOINT ECONOMIC DEVELOPMENT DISTRICT OR ZONE.
182.084 CREDIT FOR TAX BEYOND STATUTE FOR OBTAINING REFUND.
182.09 ANNUAL RETURN.
182.091 RETURN AND PAYMENT OF TAX.
182.092 RETURN AND PAYMENT OF TAX; INDIVIDUALS SERVING IN COMBAT ZONE.
182.093 USE OF OHIO BUSINESS GATEWAY; TYPES OF FILINGS AUTHORIZED.
182.094 EXTENSION OF TIME TO FILE.
182.095 AMENDED RETURNS.
182.096 REFUNDS.
182.10 PENALTY, INTEREST, FEES, AND CHARGES.
182.11 AUDIT.
182.12 ROUNDING.
182.13 AUTHORITY AND POWERS OF THE TAX ADMINISTRATOR.
182.131 AUTHORITY OF TAX ADMINISTRATOR; ADMINISTRATIVE POWERS OF THE TAX ADMINISTRATOR.
182.132 AUTHORITY OF TAX ADMINISTRATOR; COMPROMISE OF CLAIM AND PAYMENT OVER TIME.
182.133 AUTHORITY OF TAX ADMINISTRATOR; RIGHT TO EXAMINE.
182.134 AUTHORITY OF TAX ADMINISTRATOR; REQUIRING IDENTIFYING INFORMATION.
182.14 CONFIDENTIALITY.
182.15 FRAUD.
182.16 OPINION OF THE TAX ADMINISTRATOR.
182.17 ASSESSMENT; APPEAL BASED ON PRESUMPTION OF DELIVERY.
182.18 LOCAL BOARD OF TAX REVIEW; APPEAL TO LOCAL BOARD OF TAX REVIEW.
182.19 ACTIONS TO RECOVER; STATUTE OF LIMITATIONS.
182.20 ADOPTION OF RULES.
182.21 REGISTRATION OF CONTRACTOR AND SUBCONTRACTOR.
182.22 FILING NET PROFIT TAXES.
182.97 COLLECTION AFTER TERMINATION OF CHAPTER.
182.98 SAVINGS CLAUSE.
182.99 VIOLATIONS; PENALTY.
CHAPTER 183 Enterprise Zone
CHAPTER 185 Motor Vehicle License Tax
CHAPTER 187 Additional Motor Vehicle License Tax
CHAPTER 195 Transient Occupancy Tax
PART THREE - TRAFFIC CODE
PART FIVE - GENERAL OFFENSES CODE
PART SEVEN - BUSINESS REGULATION CODE
PART NINE - STREETS, UTILITIES AND PUBLIC SERVICES CODE
PART ELEVEN - PLANNING AND ZONING CODE
PART THIRTEEN - BUILDING CODE
PART FIFTEEN - FIRE PREVENTION CODE
PART SEVENTEEN - HEALTH CODE
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182.15 FRAUD.
   No person shall knowingly make, present, aid, or assist in the preparation or presentation of a false or fraudulent report, return, schedule, statement, claim, or document authorized or required by municipal corporation ordinance or state law to be filed with the Tax Administrator, or knowingly procure, counsel, or advise the preparation or presentation of such report, return, schedule, statement, claim, or document, or knowingly change, alter, or amend, or knowingly procure, counsel or advise such change, alteration, or amendment of the records upon which such report, return, schedule, statement, claim, or document is based with intent to defraud the Municipality or the Tax Administrator.
(Ord. 64-15. Passed 12-7-15.)
182.16 OPINION OF THE TAX ADMINISTRATOR.
   (A)    An "opinion of the Tax Administrator" means an opinion issued under this section with respect to prospective municipal income tax liability. It does not include ordinary correspondence of the Tax Administrator.
   (B)    A taxpayer may submit a written request for an opinion of the Tax Administrator as to whether or how certain income, source of income, or a certain activity or transaction will be taxed. The written response of the Tax Administrator shall be an "opinion of the Tax Administrator" and shall bind the Tax Administrator, in accordance with divisions (C), (G), and (H) of this section, provided all of the following conditions are satisfied:
      (1)   The taxpayer's request fully and accurately describes the specific facts or circumstances relevant to a determination of the taxability of the income, source of income, activity, or transaction, and, if an activity or transaction, all parties involved in the activity or transaction are clearly identified by name, location, or other pertinent facts.
      (2)   The request relates to a tax imposed by the Municipality in accordance with this Chapter.
      (3)   The Tax Administrator's response is signed by the Tax Administrator and designated as an "opinion of the Tax Administrator."
   (C)    An opinion of the Tax Administrator shall remain in effect and shall protect the taxpayer for whom the opinion was prepared and who reasonably relies on it from liability for any taxes, penalty, or interest otherwise chargeable on the activity or transaction specifically held by the Tax Administrator's opinion to be taxable in a particular manner or not to be subject to taxation for any taxable years that may be specified in the opinion, or until the earliest of the following dates:
      (1)   The effective date of a written revocation by the Tax Administrator sent to the taxpayer by certified mail, return receipt requested. The effective date of the revocation shall be the taxpayer's date of receipt or one year after the issuance of the opinion, whichever is later;
      (2)   The effective date of any amendment or enactment of a relevant section of the Ohio Revised Code, uncodified state law, or the Municipality's income tax ordinance that would substantially change the analysis and conclusion of the opinion of the Tax Administrator;
      (3)   The date on which a court issues an opinion establishing or changing relevant case law with respect to the Ohio Revised Code, uncodified state law, or the Municipality's income tax ordinance;
      (4)    If the opinion of the Tax Administrator was based on the interpretation of federal law, the effective date of any change in the relevant federal statutes or regulations, or the date on which a court issues an opinion establishing or changing relevant case law with respect to federal statutes or regulations;
      (5)   The effective date of any change in the taxpayer's material facts or circumstances;
      (6)    The effective date of the expiration of the opinion, if specified in the opinion.
   (D)    (1)   A taxpayer is not relieved of tax liability for any activity or transaction related to a request for an opinion that contained any misrepresentation or omission of one or more material facts.
      (2)   If the taxpayer knowingly has misrepresented the pertinent facts or omitted material facts with intent to defraud the Municipality in order to obtain a more favorable opinion, the taxpayer may be in violation of Section 182.15 of this Chapter.
   (E)    If a Tax Administrator provides written advice under this section, the opinion shall include a statement that:
      (1)   The tax consequences stated in the opinion may be subject to change for any of the reasons stated in division (C) of this section;
      (2)    It is the duty of the taxpayer to be aware of such changes.
   (F)    A Tax Administrator may refuse to offer an opinion on any request received under this section.
   (G)    This section binds a Tax Administrator only with respect to opinions of the Tax Administrator issued on or after January 1, 2016.
   (H)    An opinion of a Tax Administrator binds that Tax Administrator only with respect to the taxpayer for whom the opinion was prepared and does not bind the Tax Administrator of any other municipal corporation.
   (I)    A Tax Administrator shall make available the text of all opinions issued under this section, except those opinions prepared for a taxpayer who has requested that the text of the opinion remain confidential. In no event shall the text of an opinion be made available until the Tax Administrator has removed all information that identifies the taxpayer and any other parties involved in the activity or transaction.
   (J)    An opinion of the Tax Administrator issued under this section or a refusal to offer an opinion under subsection (F) may not be appealed.
(Ord. 64-15. Passed 12-7-15.)
182.17 ASSESSMENT; APPEAL BASED ON PRESUMPTION OF DELIVERY.
   (A)   (1)    The Tax Administrator shall serve an assessment either by personal service, by certified mail, or by a delivery service authorized under section 5703.056 of the Ohio Revised Code.
      (2)   The Tax Administrator may deliver the assessment through alternative means as provided in this section, including, but not limited to, delivery by secure electronic mail. Such alternative delivery method must be authorized by the person subject to the assessment.
      (3)   Once service of the assessment has been made by the Tax Administrator or other municipal official, or the designee of either, the person to whom the assessment is directed may protest the ruling of that assessment by filing an appeal with the Local Board of Tax Review within sixty days after the receipt of service. The delivery of an assessment of the Tax Administrator as prescribed in Section 718.18 of the Revised Code is prima facie evidence that delivery is complete and that the assessment is served.
   (B)    (1)   A person may challenge the presumption of delivery and service as set forth in this division. A person disputing the presumption of delivery and service under this section bears the burden of proving by a preponderance of the evidence that the address to which the assessment was sent was not an address with which the person was associated at the time the Tax Administrator originally mailed the assessment by certified mail. For the purposes of this section, a person is associated with an address at the time the Tax Administrator originally mailed the assessment if, at that time, the person was residing, receiving legal documents, or conducting business at the address; or if, before that time, the person had conducted business at the address and, when the assessment was mailed, the person's agent or the person's affiliate was conducting business at the address. For the purposes of this section, a person's affiliate is any other person that, at the time the assessment was mailed, owned or controlled at least twenty per cent, as determined by voting rights, of the addressee's business.
      (2)   If a person elects to appeal an assessment on the basis described in division (B)(1) of this section, and if that assessment is subject to collection and is not otherwise appealable, the person must do so within sixty days after the initial contact by the Tax Administrator or other municipal official, or the designee of either, with the person. Nothing in this division prevents the Tax Administrator or other official from entering into a compromise with the person if the person does not actually file such an appeal with the Local Board of Tax Review.
         (Ord. 64-15. Passed 12-7-15.)
182.18 LOCAL BOARD OF TAX REVIEW; APPEAL TO LOCAL BOARD OF TAX REVIEW.
   (A)   (1)   The legislative authority of the Municipality shall maintain a Local Board of Tax Review to hear appeals as provided in Ohio Revised Code Chapter 718.
      (2)   The Local Board of Tax Review shall consist of three members. The three members of the Local Board of Tax Review may be domiciled in the Municipality, but the appointing authority may consider membership from individuals who are not domiciled within the Municipality. Two members shall be appointed by the legislative authority of the Municipality, and may not be employees, elected officials, or contractors with the Municipality at any time during their term or in the five years immediately preceding the date of appointment. One member shall be appointed by the top administrative official of the Municipality. This member may be an employee of the Municipality, but may not be the director of finance or equivalent officer, or the Tax Administrator or other similar official or an employee directly involved in municipal tax matters, or any direct subordinate thereof.
      (3)   The term for members of the Local Board of Tax Review appointed by the legislative authority of the Municipality shall be two years. There is no limit on the number of terms that a member may serve should the member be reappointed by the legislative authority. The board member appointed by the top administrative official of the Municipality shall serve at the discretion of the administrative official.
      (4)   Members of the board of tax review appointed by the legislative authority may be removed by the legislative authority as set forth in Section 718.11(A)(4) of the Revised Code.
      (5)   A member of the board who, for any reason, ceases to meet the qualifications for the position prescribed by this section shall resign immediately by operation of law.
      (6)   A vacancy in an unexpired term shall be filled in the same manner as the original appointment within sixty days of when the vacancy was created. Any member appointed to fill a vacancy occurring prior to the expiration of the term for which the member's predecessor was appointed shall hold office for the remainder of such term. No vacancy on the board shall impair the power and authority of the remaining members to exercise all the powers of the board.
      (7)   If a member is temporarily unable to serve on the board due to a conflict of interest, illness, absence, or similar reason, the legislative authority or top administrative official that appointed the member shall appoint another individual to temporarily serve on the board in the member's place. This appointment shall be subject to the same requirements and limitations as are applicable to the appointment of the member temporarily unable to serve.
      (8)   No member of the Local Board of Tax Review shall receive compensation, fee, or reimbursement of expenses for service on the board.
   (B)    Whenever a Tax Administrator issues an assessment, the Tax Administrator shall notify the taxpayer in writing at the same time of the taxpayer's right to appeal the assessment, the manner in which the taxpayer may appeal the assessment, and the address to which the appeal should be directed, and to whom the appeal should be directed.
   (C)    Any person who has been issued an assessment may appeal the assessment to the board by filing a request with the board. The request shall be in writing, shall specify the reason or reasons why the assessment should be deemed incorrect or unlawful, and shall be filed within sixty days after the taxpayer receives the assessment.
   (D)    The Local Board of Tax Review shall schedule a hearing to be held within sixty days after receiving an appeal of an assessment under division (C) of this section, unless the taxpayer requests additional time to prepare or waives a hearing. If the taxpayer does not waive the hearing, the taxpayer may appear before the board and/or may be represented by an attorney at law, certified public accountant, or other representative. The board may allow a hearing to be continued as jointly agreed to by the parties. In such a case, the hearing must be completed within one hundred twenty days after the first day of the hearing unless the parties agree otherwise.
   (E)    The board may affirm, reverse, or modify the Tax Administrator's assessment or any part of that assessment. The board shall issue a final determination on the appeal within ninety days after the board's final hearing on the appeal, and send a copy of its final determination by ordinary mail to all of the parties to the appeal within fifteen days after issuing the final determination. The taxpayer or the Tax Administrator may appeal the board's final determination as provided in section 5717.011 of the Ohio Revised Code.
   (F)   The Local Board of Tax Review created pursuant to this section shall adopt rules governing its procedures, including a schedule of related costs, and shall keep a record of its transactions. The rules governing the Local Board of Tax Review procedures shall be in writing, and may be amended as needed by the Local Board of Tax Review. Such records are not public records available for inspection under section 149.43 of the Ohio Revised Code. For this reason, any documentation, copies of returns or reports, final determinations, or working papers for each case must be maintained in a secure location under the control of the Tax Administrator. No member of the Local Board of Tax Review may remove such documentation, copies of returns or reports, final determinations, or working papers from the hearing. Hearings requested by a taxpayer before a Local Board of Tax Review created pursuant to this section are not meetings of a public body subject to section 121.22 of the Ohio Revised Code. For this reason, such hearings shall not be open to the public, and only those parties to the case may be present during the hearing. (Ord. 64-15. Passed 12-71-5.)
182.19 ACTIONS TO RECOVER; STATUTE OF LIMITATIONS.
   (A)   (1)   (a)   Civil actions to recover municipal income taxes and penalties and interest on municipal income taxes shall be brought within the latter of:
            (i)   Three years after the tax was due or the return was filed, whichever is later; or
            (ii)   One year after the conclusion of the qualifying deferral period, if any.
         (b)   The time limit described in division (A)(1)(a) of this section may be extended at any time if both the Tax Administrator and the employer, agent of the employer, other payer, or taxpayer consent in writing to the extension. Any extension shall also extend for the same period of time the time limit described in division (C) of this section.
      (2)   As used in this section, "qualifying deferral period" means a period of time beginning and ending as follows:
         (a)   Beginning on the date a person who is aggrieved by an assessment files with a Local Board of Tax Review the request described in Section 182.18 of this Chapter. That date shall not be affected by any subsequent decision, finding, or holding by any administrative body or court that the Local Board of Tax Review with which the aggrieved person filed the request did not have jurisdiction to affirm, reverse, or modify the assessment or any part of that assessment.
         (b)   Ending the later of the sixtieth day after the date on which the final determination of the Local Board of Tax Review becomes final or, if any party appeals from the determination of the Local Board of Tax Review, the sixtieth day after the date on which the final determination of the Local Board of Tax Review is either ultimately affirmed in whole or in part or ultimately reversed and no further appeal of either that affirmation, in whole or in part, or that reversal is available or taken.
   (B)    Prosecutions for an offense made punishable under a resolution or ordinance imposing an income tax shall be commenced within three years after the commission of the offense, provided that in the case of fraud, failure to file a return, or the omission of twenty-five per cent or more of income required to be reported, prosecutions may be commenced within six years after the commission of the offense.
   (C)    A claim for a refund of municipal income taxes shall be brought within the time limitation provided in Section 182.096 of this Chapter.
   (D)   (1)   Notwithstanding the fact that an appeal is pending, the petitioner may pay all or a portion of the assessment that is the subject of the appeal. The acceptance of a payment by the Municipality does not prejudice any claim for refund upon final determination of the appeal.
      (2)   If upon final determination of the appeal an error in the assessment is corrected by the Tax Administrator, upon an appeal so filed or pursuant to a final determination of the Local Board of Tax Review created under Section 182.18 of this Chapter, of the Ohio board of tax appeals, or any court to which the decision of the Ohio board of tax appeals has been appealed, so that the amount due from the party assessed under the corrected assessment is less than the amount paid, there shall be issued to the appellant or to the appellant's assigns or legal representative a refund in the amount of the overpayment as provided by Section 182.096 of this Chapter, with interest on that amount as provided by division (D) of this section.
   (E)   No civil action to recover municipal income tax or related penalties or interest shall be brought during either of the following time periods:
      (1)   The period during which a taxpayer has a right to appeal the imposition of that tax or interest or those penalties;
      (2)   The period during which an appeal related to the imposition of that tax or interest or those penalties is pending.
         (Ord. 64-15. Passed 12-7-15.)
182.20 ADOPTION OF RULES.
   (A)   Pursuant to Section 718.30 of the Revised Code, the Municipality, pursuant to this Chapter, grants authority to the Tax Administrator to adopt rules to administer the income tax imposed by the Municipality.
   (B)   All rules adopted under this section shall be published and posted on the internet.
(Ord. 64-15. Passed 12-7-15.)
182.21 REGISTRATION OF CONTRACTOR AND SUBCONTRACTOR.
   (A)     Registration:
      (1)   No person, firm, partnership or corporation shall perform any construction work in the City of Alliance unless they possess an uncancelled Certificate of Tax Registration issued by the City of Alliance Tax Department.
      (2)   A person, firm, partnership or corporation performing or engaged in any construction work in the City of Alliance shall file an application with the City of Alliance Tax Department and comply with all requirements with respect to maintaining the Certificate of Tax Registration pursuant to the provisions of this chapter.
      (3)   The City of Alliance Tax Department shall maintain a list and provide quarterly updates to the City of Alliance Building Department of all uncancelled Certificate of Tax Registration holders.
   (B)    Application for Registration: A person, firm, partnership or corporation that will perform construction work in the City of Alliance shall file annually with the City of Alliance Tax Department an application in the form prescribed by the Tax Administrator, verified by the oath of the person, partners or authorized officer of the corporation or firm (that is, notarized), setting forth information which includes but is not limited to:
      (1)   The actual and exact name, as well as the taxpayer identification number (Federal Identification Number or Social Security Number) under which the person, firm, partnership or corporation will perform construction work;
      (2)   The address and telephone number for the principal place of business for the person, firm, partnership or corporation that will perform the construction work;
      (3)   A statement that the person, firm, partnership or corporation that will perform construction work is current in its obligation to file tax returns and pay taxes to the City of Alliance or that the person, firm, partnership or corporation has no obligation to file tax returns and pay taxes to the City of Alliance prior to the application;
      (4)   Where the applicant is a corporation, the complete name and address of the statutory agent for the entity that will perform the construction work as filed with the Secretary of State.
   (C)    Registration Denial and/or Renewal:
      (1)   A Certificate of Tax Registration shall be granted as to any application if the person, firm, partnership or corporation has met the following requirements:
         (a)    Filed tax returns or declarations required by this chapter;
         (b)    Paid all taxes, penalties and interest provided in this chapter;
         (c)   Withheld income tax from salaries, wages, commissions or other compensation from any employees and remitted the taxes so deducted and withheld to the Income Tax Administrator;
         (d)   Permitted the Administrator or any duly authorized agent or employee to examine its books, records, papers and copies of federal income tax returns relating to the income or net profits of a taxpayer as provided in this chapter;
         (e)   Appeared before the Administrator to produce its books, records, papers or copies of federal income tax returns relating to the income or net profits of a taxpayer upon order or subpoena of the Administrator as provided in this chapter;
         (f)   Disclosed to the Administrator any information with respect to income or net profits of a taxpayer as provided in this chapter;
         (g)   Complied with the provisions of this chapter or any order or subpoena of the Administrator authorized hereby;
         (h)   Used ordinary diligence in maintaining proper records for the filing of the withholding reconciliation required under Section 182.051 of this chapter.
      (2)   A Certificate of Tax Registration shall remain valid and is renewable annually.
      (3)   A Certificate of Tax Registration may be canceled by the City of Alliance Department of Taxation for any of the grounds for denial stated in subsection (C)(1)(a) to (h) hereof that extends or continues beyond a twelve month period.
      (4)   Notice of a denial of a Certificate of Tax Registration as provided in subsection (C)(1) hereof or notice of a cancellation of a Certificate of Tax Registration as provided in subsection (C)(3) hereof shall be given by the Administrator to the person, firm, partnership or corporation by personally handing to the applicant or registrant, if present in the office of the Income Tax Administrator, or by sending such notice of a denial or notice of cancellation by a properly completed and stamped photographic or other direct image copy of the notice and a sworn statement that it was sent by regular mail or by certified mail return receipt requested. Any person, firm, partnership or corporation dissatisfied with the notice of denial or the notice of cancellation by the Administrator as made under the authority of this section, may appeal therefrom to the Board of Review as provided in Section 182.18(C).
      (5)   Any person, firm, partnership or corporation may re-register with the City of Alliance Tax Department if their Certificate of Tax Registration is denied or canceled pursuant to this section.
   (D)   Registration Pre-requisite for Other Matters: A person, firm, partnership or corporation shall possess and present to the City of Alliance Building Department, an uncancelled Certificate of Tax Registration in order to:
            (1)     Obtain the permit required under Section 1335.01; or
           (2)     Obtain the license required under Section 1327.01(b).
   (E)    Exemptions for Homeowners, Manufacturers Utilities and Electrical Railroad Companies:
      (1)   Homeowner's exemption:
         (a)    No provision of this section shall be interpreted to require that the bona fide owner and occupant of a single-family dwelling shall be licensed who personally performs work upon the premises occupied or to be occupied by the owner thereof as such owner's established residence.
         (b)    All such work shall be done in conformity with the provisions of this chapter, the Building Codes and State laws, and no work shall be done unless all permits required by this chapter and the Building Code are obtained.
         (c)    A home owner shall furnish a signed, sworn or affirmed affidavit that he is the owner and resident of such one-family dwelling and shall perform the work himself and intends to reside at that location for at least one year or more and provide additional proof of ownership and occupancy as may be required.
         (d)    However, none of the above provisions of subsection (a), (b) and (c) hereof, shall permit a bona fide home owner to make preparations for any temporary service or any work on the permanent service entrance to such residence including gas, sewer and water, and electrical.
      (2) Manufacturers, Utilities and Electrical Railroad Companies exemption:
         (a)   Nothing contained in this section regarding licensing shall apply to manufacturers performing in their own plants and with their own employees, work covered hereby, nor to telephone companies, electric light, heat or power companies or electrical railway companies operating under franchise of the laws of the State, in the maintenance, removal or repair of their facilities, fixtures, apparatus or equipment, used in connection with their business.
   (F)    Notice of Noncompliance: The Department of Taxation may provide written notice ordering any person, firm, partnership or corporation in noncompliance with any provision of Section 182.21 to cease and desist construction until compliance with this section. The failure to give such notice shall not prevent a prosecution under Section 182.99.
(Ord. 64-15. Passed 12-7-15.)
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