(A) Every person engaged as a contractor in any business activity which requires a permit under Title 8 of this Code shall pay a business license tax when each building permit is issued at the rate of $0.75 for each $1,000 or fraction thereof of the value used to determine the charge for the building permit.
(B) No contractor shall pay more than $2,400 under this section in any 12 month period from when the building permit is issued. It shall be the responsibility of a contractor who has paid the maximum tax to establish when a building permit is issued that he, she or it has paid the maximum tax and that no additional tax is due.
(C) Subcontractors on a job for which the subcontractor has provided written evidence acceptable to the Tax Administrator that the general contractor has paid the business license tax for the full job value pursuant to division (A) above shall only be required to obtain a business license certificate and pay such application fee, but not be required to pay the business license tax.
(Ord. 2082-C-S, passed 3-25-14)