(a) A general contractor, subcontractor or property owner if self- contracted is responsible for notifying any contractors brought into the project at the onset that the activity performed by said subcontractor(s) necessitates income tax registration and compliance by said subcontractor(s)and will be required to furnish a copy of their Certificate of Income Tax Compliance prior to working on the project. A copy of said certificate must remain on file for at least one year.
(b) The Certificate of Income Tax Compliance may be revoked by the Division of Taxation and Treasury for failure by a general contractor or subcontractor to remain current in the filing or timely payment of income taxes.
(c) The Division of Taxation and Treasury through the Division of Building Inspection shall also have the authority to immediately Stop Work performed by any individual at any time when:
(1) That individual is delinquent in filing or paying city income tax liabilities.
(2) That individual fails to comply with any reporting or registration requirements of the City.
The City shall not be liable in whole or in part for any delay or penalty incurred by a contractor or subcontractor as a result of failure to comply with the requirements of this Chapter by any contractor or subcontractor.
(d) Proof of possession of a valid Certificate of Income Tax Compliance shall be necessary to commence or resume suspended work.
(e) Any general contractor or subcontractor intending to work or working on a City contract, and who does not possess a valid Certificate of Income Tax Compliance shall have such contract suspended in accordance with paragraph (d) above.
(f) In addition to the wage reporting requirements of Toledo Municipal Code section 1905.06, any entity or individual required by the Internal Revenue Service to report on Form 1099-MISC payments to individuals not treated as employees for services performed shall also report such payments to the Commissioner of Taxation and Treasury when the services were performed in Toledo. The information may be submitted on a list that includes the individual’s name, address, federal identification number or social security number, and the amount of the compensation. Federal form(s) 1099 may be submitted in lieu of such listing. The information shall be filed annually on or before January 31 following the end of the calendar year in which such payments were made.
(Ord. 21-06. Passed 3-28-06.)