(A) No person, firm, partnership, association, corporation or other entity shall perform any construction work within this Municipality without first obtaining a tax account number and a Certificate of Tax Registration from the City of Massillon 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 this Chapter.
(C) The Income Tax Department shall maintain a list, and provide updated lists to and at the request of the City of Massillon Building Department and the Engineering Department, of the persons, firms, partnerships, association, corporations and other entities holding valid Certificates of Tax Registration.
(D) The Municipality's Building Department and Engineering Department shall not issue any license or permit as required by Sections 913.01; 917.02; 917.13; 925.12; 925.13; 1301.10; 1311.03; 1313.06; 1313.07; 1313.15; 1317.06; 1317.07; 1317.18; 1321.04; 1321.08; 1341.02; and 1341.05 of the Codified Ordinances of the City of Massillon to any person, firm, partnership, association, corporation or other entity that does not possess a valid Certificate of Tax Registration.
(E) Failure to possess a valid Certificate of Tax Registration shall be cause for suspension of work by the Building Department, Engineering Department and/or the Income Tax Department prior to the construction work commencing 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.
(F) A Certificate of Tax Registration may be cancelled 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 this Chapter.
(G) The word "construction" as used in this section shall mean any construction, reconstruction, rehabilitation, remodeling, improvement, enlargement, alteration, repair, painting, decorating or landscaping performed within the corporate limits of this Municipality.
(Ord. 159-2015. Passed 11-16-15.)