An individual, partnership, association, corporation or other entity engaged in the business of construction work and who will perform construction work in the City shall obtain a tax account number, issued by the Division of Income Tax, prior to beginning construction work. The Income Tax Division shall also issue a certificate of registration, which the contractor shall file with the Division of Building Inspection and Permits and the Bureau of Engineering. Failure to possess a valid certificate shall be cause for suspension of work by the Division of Building Inspection, the Plans and Permits Center, the Engineering Bureau and/or the Division of Income Tax prior to the construction work commencing and/or during the performance of the construction work. Proof of possession of a valid certificate shall be necessary to commence or resume suspended construction work. The certificate of registration may be revoked by the Income Tax Division for failure by the contractor to remain current in the filing of required tax documents or the failure to remain current in the required payment of taxes.
(Ord. 92-86. Passed 12-14-92.)