Every person, who engages in the business of general or engineering contracting within the City shall pay a license tax of one hundred twenty-five dollars per year, and every person who engages in the business of subcontracting or specialty contracting within the City shall pay a license tax of one hundred dollars per year. This section shall apply to both contractors operating from a fixed location in the City and contractors coming into the City from an outside location to engage in such business. For the purposes of this chapter the contractors primary license shall determine the tax due.
For the purposes of this section "contractors" means any person who is licensed or required to be licensed as a contractor by the State of California and who undertakes to or offers to undertake to or purports to have the capacity to undertake to or submits a bid to or does himself or through others, construct, alter, repair, add to, subtract from, improve, move, wreck or demolish any building, highway, road, railroad, excavation or other structure, project, development or improvement, or to do any part thereof; including the erection of scaffolding or other structures or works in connection therewith, is defined as a contractor and comes under this classification. The term contractor includes subcontractor and specialty contractor. (Ord. 5368 § 1 (part); May 18, 1993.)