775.53 REGISTRATION DENIAL; RENEWAL.
   (a)   A certificate of tax registration shall be denied to any person, firm, partnership or corporation that will perform construction work in Orange Village for:
      (1)   Failure to file tax returns;
      (2)   Failure to be current in the obligation to file tax returns;
      (3)   Failure to pay taxes;
      (4)   Failure to be current in the obligation to pay taxes; or
      (5)   For good cause articulated by the Tax Administrator for the Village.
   (b)   A certificate of tax registration shall remain valid and is renewable annually unless cancelled by the Village Department of Taxation for any of the grounds for denial stated in subsection (a) that extends or continues beyond a twelve-month period.
   (c)   Any person, firm, partnership or corporation shall reregister with the Village Tax Department if their certificate or tax registration is cancelled pursuant to this chapter.
(Ord. 1996-35. Passed 10-9-96.)