§ 6-25. Contractors.

(a)

Every contractor shall pay a license tax of $0.14 per $100.00 of base year gross receipts.

(b)

Any contractor must first obtain a class A, class B, or class C registration from the state board for contractors before a business license may be issued, if such registration is required by the state board for contractors.

(c)

Every contractor who proposes to do work in the county for which a permit must be obtained from or contract let by a department, bureau or officer of the county shall, upon making application for such permit or upon the award of such contract, exhibit to the proper county official the county license authorizing him to engage in the business for the year in which the permit is applied for or in which such contract is awarded and shall furnish to that official and to the license inspector a list of his subcontractors. If any or all of such subcontracts have not been closed or awarded at the time of applying for such permit or award of such contract, he shall furnish such list in writing immediately upon awarding the subcontract or contracts, and he shall not allow the work under any subcontract to proceed until the subcontractor shall have exhibited to him his county license to do such business in the county for the current year.

(d)

If a contractor has paid a local license tax to a city, town or county in which his principal office or branch office is located, he shall be exempt from the payment of an additional license tax to the county for conducting such business in the county except when the amount of business done in this county exceeds $25,000.00 in any license year, in which event the person shall be liable for the license tax as provided in this section and the license fee as provided in section 6-4 of this Code. The commissioner of the revenue may require periodic reports from persons claiming an exemption under this section.

(e)

In computing the license tax of a contractor whose principal office or branch office is located in the county, there shall be deducted from the base year gross receipts the amount of gross receipts earned from business done in any other city, town or county upon which a local license tax has been assessed as provided in Code of Virginia, § 58.1-3715.

(Ord. of 9-26-01, § 1; Ord. of 9-22-04(1), § 1)

Cross reference— Certification of electricians, plumbers and related mechanical workers, § 5-9.

(Ord. of 9-26-01, § 1; Ord. of 9-22-04(1), § 1)

Cross reference

Certification of electricians, plumbers and related mechanical workers, § 5-9.