(a) A certificate of tax registration shall be denied to any person, firm, partnership or corporation that will perform construction work in the City 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.
(Ord. 110-96. Passed 12-23-96.)
(b) A certificate of tax registration shall remain valid and is renewable annually unless canceled by the Tax Administrator for any of the grounds for denial stated in subsection (a) hereof. The Tax Administrator shall give written notice of the cancellation and the reason(s) therefor to the holder of the certificate of tax registration by hand delivery or certificate mail, return receipt requested. Such cancellation shall be effective upon the Tax Administrator’s issuance of said written notice. Upon adequate proof of a cure of the reason(s) for cancellation, the Tax Administrator may reinstate or renew the certificate of registration.
(Ord. 87-2004. Passed 11-9-04.)
(c) Any person, firm, partnership or corporation shall register with the Tax Administrator if their certificate of tax registration is canceled pursuant to this Chapter.
(Ord. 110-96. Passed 12-23-96.)