§ 151.024 LOCAL BUSINESS TAX RECEIPT CLASSIFICATIONS.
   (A)   Classifications of contracting business; separate local business tax receipt required for each; tax; insurance.
      (1)   The contracting business as contemplated herein shall be divided into eight distinct fields as set out below, each being defined in this chapter, and a separate local business tax receipt is hereby required for each of such fields, the annual local business tax for which shall be in the amount set out opposite each field as follows:
Contracting Business
Per Annum
Contracting Business
Per Annum
General contractors
$ 100
Building contractors
100
Subbuilding contractors
100
Specialty contractors
60
Electrical contractors
60
Plumbing and gas contractors
60
Mechanical contractors
60
Sign contractors
60
 
      (2)   Prior to issuance of a local business tax receipt, liability insurance shall be required in an amount not less than $50,000 for bodily injury or death to one person and not less than $100,000 for bodily injury or death to more than one person, and in an amount not less than $25,000 for property damage. The certificate of insurance shall be furnished to the Director of the Department of Financial Services and shall provide that the city will be notified 30 days prior to cancellation of such policy. In the event the insurance expires or is cancelled, the Director shall notify the Chief Building Inspector, who shall issue no new permits to any such contractor until all insurance requirements of this section are complied with; further, if said contractor’s insurance is cancelled or expires during construction, after permit is issued, the Chief Building Inspector shall issue a stop-order on construction until such time as a certificate of insurance evidencing the required coverage is filed with the Director.
(‘72 Code, § 10-23)
   (B)   Exception to requirement of obtaining a local business tax receipt for each classification.  
      (1)   Each classification of a specialty contractor shall require a local business tax receipt, except that the above proviso shall not prohibit a specialty contractor from taking and executing a contract involving use of two or more crafts or trades if the performance of the work in the craft or trade other than that in which he/she has a local business tax receipt is incidental to the performance of work in which the specialty contractor has been issued a local business tax receipt. The appropriate qualifying board having jurisdiction over each of the general classifications stated in § 151.022 shall have the authority to create such categories of contractors and subcontractors as such board deems it necessary, in order to align the examination and local business tax receipt(s) with the classifications of the construction business actually engaged in, in the city. The different classifications of construction business as defined in § 151.001 have been determined necessary for the safety of the public as a legislative finding of fact by reason of construction hazards and the technical knowledge of load factors, wind pressure, construction method, stresses, strains, selection of materials and knowledge of design requirements involved in each.
      (2)   All local business tax receipts relative to the contracting business issued for the current year shall continue in full force and effect without the necessity of the holder of the local business tax receipt to requalify; and further providing, that the classifications of local business tax receipts heretofore issued shall be determined and set forth by the various contractors’ qualifying boards as an appropriate classification described herein.
(‘72 Code, § 10-24)
   (C)   Certificate of competency prerequisite to issuance of local business tax receipt. A local business tax receipt shall not be issued until a certificate of competency validly dated has been presented and a local business tax therefor has been paid.
(‘72 Code, § 10-25)
(Ord. O-66-22, passed - - ; Am. Ord. O-70-104, passed 10-21-70; Am. Ord. O-94-06, passed 2-2-94; Am. Ord. O-95-67, passed 11-1-95; Am. Ord. O-2007-07, passed 4-18-07) Penalty, see § 151.999