(a) No person, firm, partnership or corporation shall perform any construction work in the Village, nor shall a permit for any such work be issued unless that person, firm, partnership or corporation has obtained approval from the Village Income Tax Department.
(b) Approval, as required in subsection (a) hereof, shall be obtained by establishing an account with the Whitehouse Income Tax Department and depositing up to the estimated tax due and withholding moneys due with the Income Tax Department, or such lesser amount as may be approved by the Income Tax Commissioner.
The provision of this subsection (b) as described above may be waived by the Income Tax Commissioner if the person, firm, partnership or corporation has previously established an account and is current in its obligation to file and remit tax to the Village.
(c) “Construction” means any construction, reconstruction, rehabilitation, remodeling, improvement, enlargement, alteration, repair, painting, decorating or landscaping.
(d) Approval may be denied or a forfeiture of the deposit on the account established pursuant to subsection (b) hereof may occur for any person, firm, partnership or corporation requesting a permit or performing construction work in the Village as a result of the following:
(1) Failure to file required income tax returns;
(2) Failure to be current in the obligation to file income tax returns;
(3) Failure to pay income tax;
(4) Failure to be current in the obligation to pay income tax; and
(5) Failure to comply with the rules, regulations and interpretations of the Income Tax Ordinance of the Village.
(Ord. 9-99. Passed 5-18-99.)