(a) A “Certificate of Income Tax Compliance” shall be denied to any individual, company, partnership, association, corporation or any other entity which intends to perform work in the City of Toledo for:
(1) Failure to file tax returns;
(2) Failure to be current in the obligation to file tax returns;
(3) Failure to pay taxes when due;
(4) Failure to be current in the obligation to pay taxes;
(5) Failure to show proof of valid Worker’s Compensation/ Unemployment Certification; or
(6) For good cause as articulated by the Commissioner of Taxation for the City of Toledo.
(b) A “Certificate of Income Tax Compliance” shall remain valid and is renewable annually unless cancelled by the City of Toledo Division of Taxation and Treasury for any grounds for denial stated in subsection (a) hereof.
(Ord. 21-06. Passed 3-28-06.)