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(a) No person, firm, partnership, corporation or other entity shall perform any construction work within the City of Parma Heights without first obtaining a city tax account number and a certificate of Income Tax Registration from the City Income Tax Department.
(b) Any such person, firm, partnership, corporation or other entity engaged in construction work within the City shall provide either of Federal tax identification number or social security number and all information required on the form provided to establish an account in the Income Tax Department prior to applying for a building permit with the City's Building Department and prior to beginning any construction work.
(c) The Income Tax Department shall issue a certificate of Income Tax Registration to the contractor and forward a copy of the same to the City Building Department. The City's Building Department shall not issue a Building Department Contractor Registration or a building permit without having first verified that a Contractor Income Tax Registration has been issued to the contractor.
(d) A certificate of Income Tax Registration may be cancelled or revoked by the Income Tax Department for the failure of said contractor or subcontractor to remain current in the filing of required tax documents for failing to remain current in required payment of taxes and for failure to comply with this chapter.
(e) Failure to possess a valid certificate of Income Tax Registration shall be cause for the issuance of an order to suspend work by the Building Department prior to commencement of and/or during the performance of the construction work. Proof of possession of a valid certification of Income Tax Registration shall be necessary to commence or resume suspended construction work.
(f) The person, firm, partnership or corporation or other entity doing construction work within the City as a condition of securing and maintaining a valid certificate of Income Tax Registration, agrees to supply the Income Tax Department with a list of its subcontractor's names, addresses, social security or Federal identification number, and a listing of the service each subcontractor will perform, prior to beginning construction work.
(g) The contractor or subcontractor further agree that all city withholding taxes due or payable under Chapter 193 of these Codified Ordinances shall be withheld by the contractor or subcontractor pursuant to the requirements of Section 193.36; and further agrees to filing of the Annual Net Profit Return and payment of any income tax due.
(Ord. 2007-5. Passed 3-12-07.)