(A) Registration:
(1) No person, firm, partnership or corporation shall perform any construction work in the City of Richwood unless they possess an uncancelled Certificate of Tax Registration issued by the City of Richwood Tax Department.
(2) A person, firm, partnership or corporation performing or engaged in any construction work in the City of Richwood shall file an application with the City of Richwood Tax Department and comply with all requirements with respect to maintaining the Certificate of Tax Registration pursuant to the provisions of this chapter.
(3) The City of Richwood Tax Department shall maintain a list and provide quarterly updates to the City of Richwood Building Department of all uncancelled Certificate of Tax Registration holders.
(B) Application for Registration: A person, firm, partnership or corporation that will perform construction work in the City of Richwood shall file annually with the City of Richwood Tax Department an application in the form prescribed by the Tax Administrator, verified by the oath of the person, partners or authorized officer of the corporation or firm (that is, notarized), setting forth information which includes but is not limited to:
(1) The actual and exact name, as well as the taxpayer identification number (Federal Identification Number or Social Security Number) under which the person, firm, partnership or corporation will perform construction work;
(2) The address and telephone number for the principal place of business for the person, firm, partnership or corporation that will perform the construction work;
(3) A statement that the person, firm, partnership or corporation that will perform construction work is current in its obligation to file tax returns and pay taxes to the City of Richwood or that the person, firm, partnership or corporation has no obligation to file tax returns and pay taxes to the City of Richwood prior to the application;
(4) Where the applicant is a corporation, the complete name and address of the statutory agent for the entity that will perform the construction work as filed with the Secretary of State.
(C) Registration Denial and/or Renewal:
(1) A Certificate of Tax Registration shall be granted as to any application if the person, firm, partnership or corporation has met the following requirements:
(a) Filed tax returns or declarations required by this chapter;
(b) Paid all taxes, penalties and interest provided in this chapter;
(c) Withheld income tax from salaries, wages, commissions or other compensation from any employees and remitted the taxes so deducted and withheld to the Income Tax Administrator;
(d) Permitted the Administrator or any duly authorized agent or employee to examine its books, records, papers and copies of federal income tax returns relating to the income or net profits of a taxpayer as provided in this chapter;
(e) Appeared before the Administrator to produce its books, records, papers or copies of federal income tax returns relating to the income or net profits of a taxpayer upon order or subpoena of the Administrator as provided in this chapter;
(f) Disclosed to the Administrator any information with respect to income or net profits of a taxpayer as provided in this chapter;
(g) Complied with the provisions of this chapter or any order or subpoena of the Administrator authorized hereby;
(h) Used ordinary diligence in maintaining proper records for the filing of the withholding reconciliation required under Section 186.051
of this chapter.
(2) A Certificate of Tax Registration shall remain valid and is renewable annually.
(3) A Certificate of Tax Registration may be canceled by the City of Richwood Department of Taxation for any of the grounds for denial stated in subsection (C)(1)(a) to (h) hereof that extends or continues beyond a twelve month period.
(4) Notice of a denial of a Certificate of Tax Registration as provided in subsection (C)(1) hereof or notice of a cancellation of a Certificate of Tax Registration as provided in subsection (C)(3) hereof shall be given by the Administrator to the person, firm, partnership or corporation by personally handing to the applicant or registrant, if present in the office of the Income Tax Administrator, or by sending such notice of a denial or notice of cancellation by a properly completed and stamped photographic or other direct image copy of the notice and a sworn statement that it was sent by regular mail or by certified mail return receipt requested. Any person, firm, partnership or corporation dissatisfied with the notice of denial or the notice of cancellation by the Administrator as made under the authority of this section, may appeal therefrom to the Board of Review as provided in Section 186.18
(C).
(5) Any person, firm, partnership or corporation may re-register with the City of Richwood Tax Department if their Certificate of Tax Registration is denied or canceled pursuant to this section.
(D) Registration Pre-requisite for Other Matters: A person, firm, partnership or corporation shall possess and present to the City of Richwood Building Department, an uncancelled Certificate of Tax Registration in order to:
(1) Obtain the permit required under Section 1335.01; or
(2) Obtain the license required under Section 1327.01 (b).
(E) Exemptions for Homeowners, Manufacturers Utilities and Electrical Railroad Companies:
(1) Homeowner's exemption:
(a) No provision of this section shall be interpreted to require that the bona fide owner and occupant of a single-family dwelling shall be licensed who personally performs work upon the premises occupied or to be occupied by the owner thereof as such owner's established residence.
(b) All such work shall be done in conformity with the provisions of this chapter, the Building Codes and State laws, and no work shall be done unless all permits required by this chapter and the Building Code are obtained.
(c) A home owner shall furnish a signed, sworn or affirmed affidavit that he is the owner and resident of such one-family dwelling and shall perform the work himself and intends to reside at that location for at least one year or more and provide additional proof of ownership and occupancy as may be required.
(d) However, none of the above provisions of subsection (a), (b) and (c) hereof, shall permit a bona fide home owner to make preparations for any temporary service or any work on the permanent service entrance to such residence including gas, sewer and water, and electrical.
(2) Manufacturers, Utilities and Electrical Railroad Companies exemption:
(a) Nothing contained in this section regarding licensing shall apply to manufacturers performing in their own plants and with their own employees, work covered hereby, nor to telephone companies, electric light, heat or power companies or electrical railway companies operating under franchise of the laws of the State, in the maintenance, removal or repair of their facilities, fixtures, apparatus or equipment, used in connection with their business.
(F) Notice of Noncompliance: The Department of Taxation may provide written notice ordering any person, firm, partnership or corporation in noncompliance with any provision of Section 186.21 to cease and desist construction until compliance with this section. The failure to give such notice shall not prevent a prosecution under Section 186.99.
(Ord. 09-04-15. Passed 11-9-15.)