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tional, illegal or invalid, such unconstitutionality, illegality or invalidity shall affect only such clause, sentence, section or part of this chapter and shall not af- fect or impair any of the remaining provisions, sentences, clauses, sections or other parts of this chapter. It is hereby declared to be the intention of Council that this chapter would have been adopted had such unconstitutional, illegal or invalid sentence, clause, section or part thereof not been included herein. (Ord. 71 -10. Passed 11- 1 -10.) 128.2702 COLLECTION OF TAX AFTER TERMINATION OF CHAPTER. (a) This chapter shall continue effective insofar as the levy of taxes is concerned until repealed, and insofar as the collection of taxes levied hereunder and actions and proceedings for collecting any tax so levied or enforcing any provisions of this chapter are concerned, it shall continue effective until all of such taxes lev- ied in the aforesaid period are fully paid and any and all suits and prosecutions for the collection of such taxes or for the punishment of violations of this chap- ter shall have been fully terminated, subject to the limitations contained in Sec - tions 128.1505 to 128.1507 and 128.1701 to 128.1703. (b) Amoral returns due for all or any part of the last effective year of this chap- ter shall be due on the date provided in Sections 128.1101 and 128.1302 as though the same were continuing. (Ord. 71 -10. Passed 11-1-10.) 128.2703 LIABILITY FOR NON - PAYMENT BY CONSTRUCTION CON- TRACTORS, SUBCONTRACTORS, INDEPENDENT CONTRACTORS, AND OWNERS. (a) Any individual or entity that contracts or subcontracts, for any portion of work on a construction project in the City of Lakewood, (for purposes of this section, hereafter "the contractor "), to another individual or entity for the per- formance of construction work ("the subcontractor "), shall be liable for any fail- ure of the subcontractor to pay or forward for payment all taxes required to be withheld or paid under provisions of this Chapter, together with applicable pen- alties and interest for nonpayment as provided in Section 1 28.1501and 128.1502 above. It is the intention to impose liability for non - payment of taxes, and any applicable interest and penalties, upon the entire chain of construction employment and contracting, from wage worker or independent contractor up through each subcontractor, contractor, general contractor, and even to the own- er, except as that owner may be exempt under subsection (b) herein, to ensure that income taxes on construction projects are paid as required. No good faith exception under Section 128.1503 shall be permitted to limit liability under this section. Issuance of an IRS Form 1099 is not a defense, but may be evidence of liability under this sec- tion. (b) Notwithstanding the foregoing, the owner or owners of residential premises and who also occupy those premises shall be exempt from liability under this section if the total cost of the project at the residence is fifty thousand dollars ($50,000) or less and the owner or owners have obtained written confirmation that the contractor employed for the project is registered with the City of Lake- wood prior to the commencement of work. (c) The City will not issue any type of building, occupancy or construction permit to any individual or entity unless first presented with documentation from the Administrator that all taxes required to be paid or withheld under this Chap- ter have been paid to the City. (d) The City will not release draws for work performed on any construction pro- ject undertaken by the City to any individual or entity working on such protect until presented with documentation fi-om the Tax Administrator that all taxes re- quired to be paid or withheld under this Chapter have been paid and forwarded to the City. (Ord. 71 -10. Passed 11- 1 -10.) 21