Any person or company, wherever located, which is licensed as a contractor by the state; and who undertakes to or offers to or purports to have the capacity to undertake to or submits a bid to, or does himself or by 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 within the city, is defined as a contractor and comes under this classification. The term contractor includes general engineering contractor, general building contractor, subcontractor, specialty contractor and other building tradesmen.
A "builder-owner" is a person or company employing subcontractors, specialty contractors, general engineering contractor or workman under his supervision and direction by the hour or day for the purpose of constructing improvements on real property owned by it within the city. It shall be taxed in this title the same as a general building contractor unless its only building activity is constructing on its property a single-family or two family dwelling unit or addition thereto which will be used in whole or in part for the purpose of its own occupancy for a period of not less than one year.
A "building tradesman", wherever located, is any person engaged within the city, in any trade, art, calling, vocation or occupation of the building trades not licensed as a contractor by the state.
(a) Fees.
Gross Receipts | Tax Per $1.00 of Gross Receipts |
$1.00 to $50,000.00 | $ 50.00 (Minimum) + |
$50,000 to $500,000.00 | .0002 |
$500,000.00 and above | .0001 (Maximum $1,000.00) |
(Ord. 383 § 3 Ex. B (part), 1986).