Contractors or Sub-contractors doing construction or other building work for hire in the City must register with the Division of Taxation prior to the start of construction or commencement of work. Contractors or Sub-contractors who are licensed by the Division of Building shall be presumed to have met this registration requirement. Other Contractors or Sub- contractors must complete the required registration with the Division of Taxation. All Contractors must maintain a current registration with the Division of Taxation to insure the issuance of any required building permits by the Division of Building. Registration shall include the Contractor or Sub-contractor’s name, address, Social Security number and/or Taxpayer Identification number, and principal place of business and, in the case of a Corporation, the name, address and Taxpayer Identification number and the statutory agent. The Division of Taxation shall issue a certificate of registration to Contractors and Sub-contractors who register with the Division. Contractors shall be responsible for the registration of all Sub-contractors working, operating or conducting business at the direction or request of the Contractor. If the identity of the Sub-contractor is unknown at the time of the initial registration of a Contractor, such registration shall be permitted, upon compliance with all other provisions herein. Upon determining the identity of any Sub- contractors not known at the time of initial registration, the Contractor, as well as any Sub- contractors, must, within 15 days of such identification, provide to the Division of Taxation the information as required above. Failure to provide such information within such 15-day period shall result in revocation of the registration already made by and certificate already issued to the Contractor.
Revocation shall also occur in the event of failure to file tax returns, including withholding returns, failure to be current in the obligation to file tax returns, including withholding returns, failure to withhold and/or pay any taxes, interest or penalties owed to the City, failure to be current in the obligation to pay any taxes, interest or penalties owed to the City, or for other good cause articulated by the Division of Taxation. Otherwise, the registration shall be valid indefinitely, but shall be amended within 15 days of a change in any relevant information as set forth herein to be declared. Failure to make such amendment shall result in the revocation of the registration, subject to reregistration in compliance with this section.
(a) Any fees for the above registration shall be set by the Division of Taxation and shall bear a reasonable relation to the expense for services and/or forms involved in such registration and the issuance of such certificate.
(b) Persons, Pass-Through Entities or Corporations conducting transient and/or temporary work within the City shall be subject to registration, but the Division of Taxation is authorized to charge a reasonable blanket amount to such Contractors and/or Sub-contractors to cover registration fees and any City Income Taxes likely to be incurred in consequence of the work to be performed in the City. However, this blanket amount shall not include the responsibility and liability for Employees’ withholding taxes, which still shall be required under this Chapter, unless the same has specifically been included in the blanket amount. If such Taxpayer does not wish to pay the blanket amount suggested by the Division of Taxation, the Taxpayer shall be charged a registration fee as set forth herein, and shall be responsible for filing all City Income Tax returns and paying all City Income Taxes, penalties and interest under this Chapter.
(c) Whoever fails, neglects or refuses to make the registration set forth in this Section 191.14, to obtain the above-described certificate, and to keep the same current, but nonetheless engages in construction and/or repair work within the City shall be subject to fine or imprisonment, or both, pursuant to Section 191.99. Each day the violation is committed or is permitted to continue shall constitute a separate offense.
(d) The Division of Taxation may provide written notice ordering any Person, Pass- Through Entity, or Corporation that is not in compliance with any provision of this Section 191.14 to cease and desist construction and/or repair work within the City until that Person, Pass-Through Entity, or Corporation complies with the provisions of this Section 191.14. Until compliance is attained, an injunction and/or restraining order may be granted by a court of competent jurisdiction, upon proper application of the Division of Taxation, to prevent further violations of this Section 191.14 under penalty of law as set forth herein.
(Ord. 05-100. Passed 6-13-05.)