(A) (1) No person, firm, partnership, association, corporation or other entity shall perform any construction work within the City without first obtaining a tax account number and a certificate of tax registration from the Tax Administrator.
(2) A certificate of tax registration shall be denied to any person, firm, partnership, association, corporation or other entity who is not current in filing of required tax documents; who is not current in the required payment of taxes; or who has not complied with the provisions of this chapter.
(3) No license or permit required by Chapter 1301 of the Building Code shall be issued to any person, firm, partnership, association, corporation or other entity that does not possess a valid certificate of tax registration.
(4) Failure to possess a valid certificate of tax registration shall be cause for issuance of an order of suspension of work by the Building Department prior to commencement of and/or during the performance of the construction work. Proof of possession of a valid certificate of tax registration shall be necessary to commence or resume suspended construction work.
(5) A certificate of tax registration may be canceled or revoked by the Tax Administrator for the failure of a person, firm, partnership, association, corporation or other entity to remain current in the required filing of tax documents; for failing to remain current in required payment of taxes; and for failure to comply with this chapter.
(B) (1) Every contract on behalf of the City for work or improvements of the City shall contain the following provisions: "The contractor further agrees that all city income taxes due or payable under Chapter 184 of the Eastlake Code of Ordinances shall be withheld by the contractor pursuant to Chapter 184 and further agrees that any of its subcontractors shall be required to withhold income taxes as set forth in Chapter 184.
(2) All general contractors retaining the services of a subcontractor/subcontract labor, are required to provide the Tax Administrator with a list of all subcontractors. The list shall include the name, address, FEIN/social security number, contract amount and approximate days worked. Failure to comply will result in a penalty of 2% of the total contract amount of each project. w(Ord. 2017-102. Passed 12-19-17.)