(a) All employers, businesses, contractors or subcontracts who do work in the City shall register with the Tax Department of the City and shall present thereto 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 income tax, before they begin doing business therein. Further, all employers, businesses, contractors or subcontractors have a continuing duty to notify the City Tax Department of any additional employees, subcontractors, contractors or others when such new employee, subcontractor, contractor or other is hired or contracted with or by such employer, business, contractor or subcontractor. There shall be no cost for the registration of any business, employee, contractor or subcontractors thereof.
(b) All contractors involved in any project within the incorporated City limits whether general contractor, subcontractor or other, must be identified and registered with the City Income Tax Department before any permit from the Housing, Planning and Zoning Office will be issued for the project. The general contractor, or owner if self-contracted, is responsible for notifying any additional contractors brought into the project after the start of the project that income tax registration is required.
(c) In the event that an unregistered contractor is discovered performing work within the City limits, the Income Tax Department shall have the authority to stop the project until such time as the contractor or contractors are in compliance.
(d) All contractors, including the owner if the project was self-contracted, shall provide a listing of any and all contractors or subcontractors who worked with or for them during the tax year within the City limits, with such list to be included with the annual income tax return of the contractor or owner.
(e) All new residents, businesses, employers, contractors, developers, subcontractors or any other such person or entity must register with the City Income Tax Department before they will be eligible to receive any City services including, but not limited to, City utilities.
(Ord. 2868. Passed 5-23-05; Ord. 3174. Passed 11-23-15.)