§ 321-1-T. Taxpayer in Good Standing.

"Taxpayer in good standing" shall mean an individual or business that has filed all required returns and made all required income and payroll tax payments to the city of Cincinnati income tax division, or its successor, for the most recent quarter preceding the date of the invitation to bid or request for proposal or qualifications to which the business is responding. "Taxpayer in good standing" includes individuals or businesses that are current on any payment plan agreement they have reached with the city income tax division for payment of delinquent or outstanding taxes. "Taxpayer in good standing" does not include the following:

(a)

Any individual or business that is delinquent in paying his or her or its income or payroll tax obligation, or

(b)

Any business that has an owner or principal with an ownership interest in the business of 20% or more where that owner or principal is delinquent in paying his or her or its income or payroll tax obligation.

(Ordained by Ord. No. 124-2012, § 1, eff. May 18, 2012; Emer. Ord. No. 376-2015, § 2, eff. Jan. 1, 2016)