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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)