No building permit shall be issued by the Village and no building or fixture construction or repair work shall be undertaken within the Village, including but not limited to plumbing, sewer, heating, electrical, water proofing, siding, roofing, blacktop, landscaping, lawn maintenance, tree work and any other work relating to real estate, building or fixture construction or repair, until the contractor and/or sub-contractor, has first registered his name, address, Social Security number, E.I.N. and principal place of business with the Village Income Tax Department and obtained a Certificate of Registration from said Department.
(a) In the case where a sub-contractor's name is unknown at the time of initial registration of the contractor, such registration shall be permitted and thereafter, within five days for obtaining such information, the contractor and subcontractor shall each register with the Village Income Tax Department.
(b) Failure of the contractor to provide registration information as provided above shall result in the revocation of any registration and certificate previously issued. Revocation shall also occur in the event of failure to file tax return, including withholding returns, failure to withhold and/or pay any taxes, interest or penalties owed to the Village, failure to be current in the obligation to pay any taxes, interest or penalties owed to the Village, or for other good cause articulated by the Income Tax Department. Otherwise, said registration of the change in any relevant information as set forth herein to be declared, or the same shall be revoked, subject to re-registration in compliance with this section.
(c) Any fees for the above shall be set by the Tax Department and shall bear a reasonable relation to the work and/or forms expense involved in such registration and issuing of said certificate.
(d) In cases of transient and/or temporary work being done in the Village, persons, firms, partnership or corporations performing the same shall be subject to registration, but the Tax Department is authorized to charge a reasonable blanket amount to said contractor and/or subcontractor to cover registration fees and any taxes likely to be incurred for said work being done in the Village. However, this shall not include the responsibility and liability for employees' withholding taxes, which still shall be required under this chapter, unless the same has specifically been included. If said taxpayer does not wish to pay said blanket amount, suggested by the Tax Department, said taxpayer shall be charged the registration fee as set forth herein and be responsible for filing all returns and paying all taxes, penalties and interest under this chapter.
(Ord. 2015-18. Passed 11-23-15.)