The registration requirements of this section are not intended to, and shall not replace nor supersede any applicable federal and/or state licensing requirements.
(a) Income tax registration requirements.
(1) No general contractor or subcontractor shall perform any work in the City of Toledo in part or in full without having first registered with the City of Toledo, Division of Taxation and Treasury and possessing a current Certificate of Income Tax Compliance.
(2) In order to successfully register with the City, general contractors and subcontractors must:
(i) Obtain a City of Toledo Income tax account number;
(ii) Obtain a Certificate of Income Tax Compliance with the Division of Taxation and Treasury. A Certificate of Income Tax Compliance will be issued only when all tax filings are current and all tax liabilities are paid in full.
(iii) Deposit $250 with the Division of Taxation and Treasury at the time of such registration. Such payment will be applied towards the general contractor or subcontractor’s estimated net profits income tax.
(3) The Division of Taxation and Treasury shall regularly maintain and review a list of Certificate of Income Tax Compliance holders and provide updates to the Division of Building Inspection/Code Enforcement and the Offices of Affirmative Action and Contract Compliance of all certificate holders who subsequently become non-compliant.
(Ord. 21-06. Passed 3-28-06.)