181.19 REGISTRATION OF CONTRACTORS.

   (a)   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 City Income Tax Department.

   (b)   A Certificate of Tax Registration shall be denied to any person, firm, partnership, association, corporation or other entity who is not current in the filing of required tax documents; who is not current in the required payment of taxes; or who has not complied with the provisions of Chapter 181.

   (c)   No license or permit required by the Building Code of the City shall be issued to any person, firm, partnership, association, corporation or other entity that does not possess a valid Certificate of Tax Registration.

   (d)   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.

   (e)   A Certificate of Tax Registration may be canceled or revoked by the Income Tax Department 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 the required payment of taxes; and for failure to comply with the provisions of Chapter 181.

   (f)   The word "construction" as used in this section means any construction, reconstruction, rehabilitation, remodeling, improvements, enlargement, alteration, repair, painting, decorating or landscaping performed within the corporate limits of the City.

(Ord. 90-1993. Passed 2-10-94.)