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164.39 TAX REGULATION FOR THE BUILDING TRADES.
(a) "Building trades" means the engagement in the improvement of real property for monetary consideration and encompasses, but is not limited to, the following crafts, trades or businesses, site construction, demolition, earthwork, utilities, paving, plumbing, electrical, masonry, carpentry, general construction, metal fabrication, erection, waterproofing, insulation, roofing, siding, glazing, lathing, plastering, drywalling, tile setting, flooring, painting, decorating, sign building and erecting, and landscaping.
(b) All persons, partnerships, corporations, or other business entities engaged in a building trade and doing business within the City shall register with the Tax Department and file all required tax forms.
(c) Registration shall consist of the identification of the business's name, primary office address, telephone number, tax identification number, name of the general manager or managers, and the name address and telephone number of any designated statutory agent for the acceptance of process and any other such information designated by the Tax Administrator. Registration shall be made upon forms provided by the Tax Administrator. Registration shall be updated upon the change of any provided information or upon the request of the Tax Administrator.
(d) The Tax Department shall issue a Certificate of Compliance to all businesses who are registered as provided herein and whose tax returns are current; including, but not limited to reports of both employee and nonemployee compensation. The Tax Administrator may cancel a Certificate of Compliance if any of the following occur; the business registration contains any false information or fails to disclose any required information; the person, partnership, corporation or other business entity fails to make any required return or payment thereon; or the person, partnership, corporation or other business entity otherwise violates this chapter.
(e) Prior to obtaining a permit to perform work in the City, every person, partnership, corporation or other business entity engaged in a building trade shall provide the permitting authority with a valid Certificate of Compliance issued by the Tax Department and shall complete a form as specified by the Tax Department to provide the location of the job and identify any sub- contractors used thereon.
(f) All payments to sub-contractors must be reported on Federal Tax Form 1099 or an acceptable substitute and must include the amount of compensation paid to the sub-contractor. Failure to furnish such a report shall result in the disallowance of all sub-contractor expenses, which shall be taxable to the Contractor.
(g) The owner or occupant of a residence shall not be required to possess a Certificate of Compliance for any work they may legally perform on their own residence. If such a person is acting as their own general contractor and they are employing sub-contractors, each sub- contractor must have a Certificate of Compliance.
(h) Except as otherwise provided herein, no person, partnership, corporation or other business entity shall:
(1) Perform work in a building trade unless they possess a valid Certificate of Compliance issued by the Tax Department;
(2) Knowingly make a false statement on a registration form;
(3) Fail to file any mandated form;
(4) Present a certificate of compliance to obtain any permit or other work approval from the City knowing that the certificate has been canceled.
(5) Otherwise fail to comply with the obligations of this section.
(i) Any person, partnership, corporation, or other business entity that violates any provision of this section is guilty of a misdemeanor of the first degree. Each day that the violation is committed or permitted to continue shall constitute a separate violation.