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798.03. Registration denial; renewal.
(a) A certificate of tax registration shall be denied to any person, firm, partnership or corporation that will perform construction work in the City for:
(1) Failure to file tax returns;
(2) Failure to be current in the obligation to file tax returns;
(3) Failure to pay taxes;
(4) Failure to be current in the obligation to pay taxes; or
(5) For good cause articulated by the Commissioner of Taxation for the City.
(b) A certificate of tax registration shall remain valid and is renewable annually unless cancelled by the City Division of Taxation for any of the grounds for denial stated in subsection (a) hereof that extends or continues beyond a twelve-month period.
(c) Any person, firm, partnership or corporation shall reregister with the City Tax Division if their certificate of tax registration is cancelled pursuant to this chapter.
(Ord. 235-91. Passed 3-26-91.)
(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.)
(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.)
This chapter does not apply to property owners obtaining permits for such work performed by said owners on single or multi-family dwellings, which they own or in which they reside, or to those entities and individuals not receiving compensation for services rendered.
(Ord. 21-06. Passed 3-28-06.)
(a) Any individual, company, partnership, association, corporation or any other entity shall possess and provide to the Division of Building Inspection/Code Enforcement a current Certificate of Income Tax Compliance in order to:
(1) Obtain a permit required by Chapter 1305 of the City of Toledo Building Code; or
(3) Register, or renew registration as a contractor pursuant to Chapter 1512 of the Fire Prevention Code.
(b) Any individual, company, partnership, association, corporation or any other entity intending to work on a City contract must first register with the City of Toledo Income Tax Division and be “Tax Compliant” in order to be considered for award for a City contract.
(Ord. 21-06. Passed 3-28-06.)
Any individual, company, partnership, association, corporation or any other entity who violates any section of this chapter as determined by the Division of Taxation and Treasury shall be guilty of a misdemeanor of the first degree, which is a fine up to $1,000.00 and/or imprisonment not more than 180 days. Each day the violation is committed or permitted to continue shall constitute a separate offense.
(Ord. 21-06. Passed 3-28-06.)