Sec. 36-126.29. Contractors--Definitions.
(a) Contractor shall mean any person, firm or corporation who accepts or offers to accept orders or contracts for:
(1) Any work on or in any building or structure, requiring the use of paint, stone, brick, mortar, wood, cement, structural iron or steel, sheet iron, galvanized iron, metallic piping, tin, lead, or other metal or any other building material.
(2) Any paving, curbing or other work on sidewalks, streets, alleys, or highways, or public or private property, using asphalt, brick, stone, cement, concrete, wood or any composition.
(3) Any excavations of earth, rock, or other material for foundation or any other purpose or for cutting, trimming or maintaining rights-of-way.
(4) Any sewer constructions of stone, brick, terra cotta or other material.
(5) Any work on or in any building or premises involving the erecting, installing, altering, repairing, servicing, or maintaining electric wiring, devices or appliances permanently connected to such wiring, or the erecting, repairing or maintaining of lines for the transmission or distribution of electric light and power.
(6) Engaging in the business of plumbing and steam fitting.
(b) Persons contracting for their own account for sale shall be included in the contracting category for business license tax purposes and this category shall include speculative builders. All of the cost of erecting speculative buildings, exclusive of the acquisition cost of the land, shall be considered as a part of the orders or contracts accepted by the taxpayer in computing the taxpayer's license tax.
(c) A contractor whose principal office or branch office is outside the city and who accepts a contract or contracts to be performed in the city, when the amount of business done by any such contractor under such contract or contracts exceeds the sum of twenty-five thousand dollars ($25,000.00) in any year, shall be treated in the same manner as a new business, and shall be required to file an estimate of the amount of gross receipts he will receive from such contract or contracts during each year in which he is doing business in the city, which estimates shall be subject to correction and adjustment at the end of each year by the commissioner of the revenue in the same manner as adjustments are made for new businesses.
(d) Every contractor who proposes to do work in the city, for which a permit must be obtained from the proper building official of the city, shall, upon making application for such permit, furnish that official and the commissioner of the revenue, a list of all of his subcontractors, and, in the event any or all of such subcontractors have not been awarded at that time, he shall furnish such list in writing to said official immediately upon the awarding of such subcontracts, and shall not allow the work of any subcontract to proceed until the subcontractor has obtained the necessary city licenses for the then current year. (Ord. No. O- 96-319, 12-10-96, eff. 1-1-97; Ord. No. O-05-010, 01-11-05)
Last updated date: 10/23/2006 4:15:21 PM