(A) Any person acting as a general contractor within the city, whether said person is the owner of real estate acting in his or her own capacity or as a general contractor for hire, shall be responsible for any and all license fees due the city provided for in the above sections, from any and all subcontractors engaged by the general contractor or person acting as general contractor, relating to businesses conducted within the city, including but not limited to subcontractors providing labor, and/or services, and/or materials for the use in the erection, alteration, or improvement of real estate or structures upon real estate located within the city.
(B) The term GENERAL CONTRACTOR as used herein shall include the owner of real estate who engages the services of subcontractors, general contractors for hire regularly engaging the services of subcontractors for the performance of service, supplying of labor and/or materials in any trade, profession, or occupation, any sales representative, sales agent, broker, or person engaging in the services of independent contractors to perform services, provide labor, and/or supply materials, including the selling of goods, within the city.
(C) Any person conducting a business in the city, which business regularly engages the services of independent contractors to provide services, labor, and/or materials, and paying commissions to said independent contractor as a part of the business operated in the city, shall be liable for the payment of license fees as provided for in the above sections, based upon the amounts of said commissions, the same as if the independent contractors referenced above were regular employees, and the commissions were paid as payroll.
(2010 Code, § 111.13) Penalty, see § 110.99