Option 1: All employers that provide any contractual service within Newton Falls and who employee subcontractors with that service, shall provide Newton Falls the names and addresses of the subcontractors. The subcontractors shall be responsible for all income tax withholding requirements under this ordinance.
Option 2: Any contractor and/or subcontractor performing work or services within the corporate limits of Newton Falls, or applying for a permit to do building, construction or reconstruction of any structure within Newton Falls, shall, when applying for the building permit, or prior to performing work or services within Newton Falls, register his business name, current mailing address for the business, business tax I.D. number, the person or persons to whom correspondence shall be directed, and the names, addresses, and social security numbers of all persons employed by the contractor and/or subcontractor with regard to the work being performed within, with the Tax Administrator. The contractor and/or subcontractor shall also indicate the estimated times and dates during which work shall be performed within Newton Falls.
(Ord. 2015-14. Passed 11-16-15.)