(a) Registration Required. No building permits shall be issued by the City, and no real estate, building or fixture construction or repair work, in any case, shall be undertaken within the City, until the contractor and, if applicable, any subcontractor, has first registered his name, address, social security number/tax identification number, and principal place of business with the City Income Tax Department. In cases where subcontractors are involved, the contractor, as well as any subcontractors, is also responsible for registering the same information for subcontractors as is herein required for contractors and subcontractors. In the event that the identity of any subcontractor is unknown at the time of the initial registration of a contractor, such registration shall be permitted, upon compliance with all other provisions herein. Upon determining any subcontractors not known at the time of the initial registration, the contractor, as well as any subcontractors, shall be responsible for providing forthwith, within 15 days, the information, as required above, to the income Tax Department. Failure to do so shall result in revocation of the registration already made and certificate already issued. Revocation shall also occur in the event of failure to file tax returns, including withholding returns, failure to be current in the obligation to file tax returns, including withholding returns, failure to withhold and/or pay any taxes, interest or penalties owed to the City, failure to be current in the obligation to pay any taxes, interest or penalties owed to the City, or for other good cause articulated by the income Tax Department. In the event changes are relevant, registration shall be amended within 15 days of the change in information as set forth herein to be declared, or the same shall be revoked, subject to reregistration in compliance with this section.
(b) Transient and temporary work, in cases of transient and/or temporary work being done in the City, persons, firms, partnerships or corporations performing the same shall be subject to registration.
(Ord. 5606. Passed 11-16-15.)