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SEC. 21.188. CONTRACTORS.
   (Amended by Ord. No. 178,101, Eff. 1/9/07.)
 
   For every person engaged in business as a contractor, the tax shall be $165.60 per year or fractional part for the first $60,000.00 or less of gross receipts, plus $1.09 per year for each additional $1,000.00 of gross receipts or fractional part in excess of $60,000.00; provided that every contractor having a fixed place of business in the City of Los Angeles shall pay, in addition to the tax computed in the manner set forth above, a further tax of $2.76 per year for each $1,000.00 or fractional part of all salaries, wages, fees and other compensation paid to the contractor’s employees or consultants, other than legal or accounting consultants, for services rendered by the employees and consultants in the City of Los Angeles in connection with jobs and projects located outside the City.
 
   1.   The term “contractor” as used here means any person, except an owner who contracts for a project with another person who is licensed by the State of California as a contractor or architect or registered civil engineer acting solely in their professional capacity, who in any capacity other than as an employee of another with wages as the sole compensation, undertakes to, or offers to undertake to, or purports to have the capacity to undertake to, or submits a bid to, or does themselves 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 of those actions, including the erection of scaffolding, or other structures or works in connection with that work.
 
   2.   The meaning of the term “gross receipts,” as used here, shall be that set forth in Section 21.00(a) and shall also include the total cost of the job or project covered by the contract to which the contractor is a party, without deduction for subcontracts, and irrespective of whether the contract is one on a fixed price or on a cost plus basis or one under the terms of which the contractor acts as agent for the owner. The term “gross receipts,” however, shall include only receipts from jobs or projects located within the City limits of the City of Los Angeles.