Jon, I don't think there is official Census Bureau guidance for this exact case. The published ACS formulas define the proportion/ratio as A/B, so when the denominator estimate is 0, the derived estimate is undefined and the MOE formula doesn't apply.
In practice, I would flag that cell as N/A or "not calculable," rather than report 0 or try to compute an MOE.
If this measure is needed, the best option may be to aggregate to a larger geography where the denominator is nonzero.
A similar issue came up in an earlier ACS DUG community post that might be helpful: link
------------------------------
Mark Mather
Associate VP
PRB
------------------------------