A. Contracting Business, Defined: As used in this section, "contracting business" means any business classified by finance administration as classification B, retail, wholesale, manufacturing and contractors, where the person engaging in the business is required, pursuant to the contractor's state license law (Business And Professions Code section 7000 et seq.), to hold a license from the state of California in order to engage in such business.
B. Project, Defined: As used in this section, "project" means all operations, transactions, or other business conducted in relation to the construction, improvement, maintenance, or other development of a single site.
C. Project Registration Required: No person shall, for any project, transact, engage in, carry on, or permit the operation of any contracting business in the city without first registering for that project with the department of building and safety. A person registering a project under this section need not register pursuant to subsection 3-1-201A of this chapter with respect to any business conducted by that person on a project registered under this subsection.
D. Contracting Registration: Registration required by subsection C of this section shall be reflected on the building permit or other technical permit issued for the project when the following conditions have been met:
1. All application materials, as required by the director of building and safety, have been completely filled out and signed by the owner, agent, corporate officer, or other duly appointed and authorized person.
2. All taxes, penalties, and interest owing under this article for any business covered by the certificate have been received by the department of building and safety or the department of finance administration.
E. Term Of Registration: A registration under this section shall remain valid until all work is completed by the registrant on the project that is the subject of the registration.
F. Scope Of Contracting Registration: Each building permit or other technical permit shall clearly indicate on its face both the name of the registrant who has been issued the contracting registration and a description of the project to which the contracting registration applies.
G. Calculation Of Business Tax On Contracting Businesses: All registrants engaged in contracting businesses shall pay a gross receipts tax on each project based on an estimate by the registrant of the gross receipts for that project. This tax shall be levied on the entire amount of the gross receipts at the same rate established for each one thousand dollars ($1,000.00) of annual gross receipts exceeding sixty thousand dollars ($60,000.00) for classification B in the city of Beverly Hills "schedule of taxes, fees, and charges". This tax shall be in lieu of any tax that would otherwise be required by section 3-1-219 of this chapter for gross receipts associated with activities that are taxed pursuant to this section.
H. Due Dates For Business Taxes On Contracting Businesses: As provided in section 3-1-206 of this chapter, any business tax imposed pursuant to this section shall be paid in lawful money of the United States and shall be collected by the department of building and safety and shall be due and payable on or before the first day that the taxpayer commences work on the project for which the tax is imposed.
I. Expiration Of Period For Which Tax Is Collected: For the purposes of section 3-1-210 of this chapter, the period for which the tax calculated pursuant to subsection G of this section has been deposited shall be deemed to expire upon finalization or expiration of all building and technical permits for the project.
J. Applicability Of This Article To Business Tax Collected Under This Section: Except where specifically made inapplicable by the terms of this section, all provisions of this article shall apply to the business tax collected under this section.
K. Relation To Previous Collection Method: No person subject to the registration requirements of subsection C of this section shall, in aggregate over all periods in which a tax is imposed pursuant to this section or section 3-1-219 of this chapter, be required to pay taxes calculated under the provisions of this section and section 3-1-219 of this chapter that would exceed the amount of taxes that would have been owed by the registrant under section 3-1-219 of this chapter prior to the enactment of this section. Any payments made by a person in excess of that amount shall be treated as overpayments as of the final day (the "calculation date") of the first calendar year in which: 1) no taxes were due from that person under this article and 2) no taxes would have been due from that person under section 3-1-219 of this chapter prior to the enactment of this section. Such overpayments may be refunded only pursuant to the requirements of section 3-1-209 of this chapter, treating the calculation date as the date the claimed overpayment was tendered. (Ord. 01-O-2361, eff. 1-2-2001; amd. Ord. 01-O-2370, eff. 3-8-2001)