(A) Definitions. For the purpose of this subchapter, the following definition shall apply unless the context clearly indicates or requires a different meaning.
CONTRACTOR. Any person who accepts or offers to accept:
(a) Orders or contracts for doing 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;
(b) Contracts to do any paving, curbing or other work on sidewalks, streets, alleys or highways, on public or private property, using asphalt, brick, stone, cement, concrete, wood or any composition;
(c) An order for or contract to excavate earth, rock or other material for foundation or any other purpose or for cutting, trimming or maintaining rights-of-way;
(d) An order or contract to construct any sewer of stone, brick, terra cotta or other material;
(e) Orders or contracts for doing 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 the wiring, or the erecting, repairing or maintaining of lines for the transmission or distribution of electric light and power;
(f) An order or contract to remodel, repair, wreck or demolish a building;
(g) An order or contract to bore or dig a well; or
(h) An order or contract to install, maintain or repair air conditioning apparatus or equipment.
(B) Tax imposed. The license tax imposed upon a person engaged in contracting whose business is located in the town, or out-of-town contractors doing $25,000.00 per year in the town, is $0.13 per $100.00 of gross receipts, but not less than $30.00.
(C) Enumeration of contractors. The contracting classification generally includes but is not limited to persons engaged in the following occupations, businesses or trades:
(1) Air conditioning;
(2) Brick contracting and other masonry;
(3) Building;
(4) Cementing;
(5) Dredging;
(6) Electrical contracting;
(7) Elevator installation;
(8) Erecting signs which are assessed as realty;
(9) Floor scraping or finishing;
(10) Foundations;
(11) House moving;
(12) Paint and paper decorating;
(13) Plastering;
(14) Plumbing, heating and steamfitting;
(15) Refrigeration;
(16) Road, street, bridge, sidewalk or curb and gutter building;
(17) Roofing and tinning;
(18) Sewer drilling and well digging;
(19) Sign painting;
(20) Structural metal work;
(21) Tile, glass, flooring and floor covering; and
(22) Wrecking, moving or excavating.
(1997 Code, § 18-71) (Ord. passed 5-31-1983)
Statutory reference:
Contractors, see VA Code, § 58.1-3714