Reg. 19-415.1. Distinction between the categories of construction contracting.
For the purposes of this article, transactions involving improvements to, or sales of, real property are designated into one of the following categories; and these categorizations shall apply, whether or not a person designates himself as a contractor, construction manager, developer or otherwise:
   (1)   A person performing improvements to real property is one of the following:
   a.   An "owner-builder" when the work is performed by the owner or lessor or lessee-in-possession. An "owner-builder" may also be a "speculative builder."
   b.   A "construction contractor" when performing work for the owner or lessor or lessee-in-possession of the real property, unless that person has provided a written declaration stating that:
   (i)   The owner-builder is improving the property for sale; and
   (ii)   The owner-builder is liable for the tax for such construction contracting activity; and
   (iii)   The owner-builder has provided the contractor his city privilege license number.
   c.   A "subcontractor" as provided in section 19-415(c).
   (2)   An owner or lessor ("owner-builder") of improved real property is one of the following:
   a.   A "speculative builder" as provided in section 19-100; or
   b.   An "owner-builder who is not a speculative builder" in all other cases.
   (3)   The terms "owner," "lessor" and "lessee-in-possession" shall be deemed to include any authorized agent for such person.
(Ord. No. 6674, § 3, 3-23-87; Ord. No. 7446, § 2.5, 7-2-90)