§ 26-956. Contractors—Generally.

(a)

Every contractor, as defined in Section 26-872, shall obtain a license for the privilege of transacting business in the City and shall pay a license fee as set forth in Appendix A to this Code or a license tax as follows and as provided in Section 26-871:

(1)

For contracts accepted on a fee basis, $0.36 per $100.00 of the gross amount of all fees received from such contracts.

(2)

For contracts accepted on a basis other than a fee basis, $0.19 per $100.00 of the gross receipts from such contracts.

(b)

Every person who engages in the business of plumbing or steamfitting and is required to be licensed under this section shall include in the tax basis all receipts with respect to cleaning furnaces or boilers with no additional license taxes assessable for such privilege.

(c)

Every license issued in accordance with this section shall designate the regular office or place of business in the City, if any, as the specified house or definite place at which the business is to be conducted. If there is no such regular office or place of business in the City, such license shall designate the first place in the City at which work is to be performed as the specified house or definite place at which the business is to be conducted.

(d)

Every person, otherwise required to be licensed under this section, who does not have an office or regular place of business in the City shall be required to obtain a license when the amount of business done by such contractor in the City exceeds the sum of $25,000.00 in any license year. Likewise, any contractor with an office or regular place of business in the City shall exclude from the basis subject to the tax in the City those receipts on which license taxes have been paid to another county, City or town in the Commonwealth as provided in Code of Virginia, § 58.1-3715. Any contractor conducting business in the City for less than 30 days without a definite place of business in the City or any other county, city or town of the Commonwealth shall be required to obtain a business license in the City and pay the appropriate tax or license fee imposed on contractors when the amount of business done by the contractor in the City exceeds or will exceed $25,000.00 for the license year.

(e)

Every license issued under this section shall be valid throughout the City.

(f)

Every contractor who proposes to do work in the City which requires a permit or contract from a department, bureau or officer of the City shall exhibit to the proper City official a valid City business license for the year in which an application for the permit is made or the contract is awarded. Every contractor for whom a business license has not been required as provided in this section shall provide a written statement attesting to such prior exemption and that, where required, such license shall be obtained prior to beginning the work for which an application for the permit is made or the contract is awarded.

(g)

Every contractor required to be licensed under this section shall provide a list of subcontractors to the tax assessment office for all such work performed in the City. Such contractor shall not permit any work to proceed under any subcontract until the subcontractor shall have exhibited a valid City business license. Every subcontractor for whom a business license has not been required as provided in this section shall provide the contractor a written statement attesting to such prior exemption or certifying that, where required, such license shall be obtained prior to beginning the work under the subcontract.

(h)

Every contractor required to be licensed under this section shall provide written certification at the time of application for issuance or reissuance of a business license that such contractor is in compliance with Code of Virginia, title 65.2, ch. 8 (Code of Virginia, § 65.2-800 et seq.), and will remain in compliance with such provisions at all times during the effective period of any such business license. Any person who knowingly presents or causes to be presented to City tax officials a false certificate shall be guilty of a Class 3 misdemeanor.

(Code 1993, § 27-396; Code 2004, § 98-728)

Cross reference— Licensing of contractors, § 5-63.

State Law reference— Licensing and taxation of contractors, Code of Virginia, §§ 58.1-3706, 58.1-3714 et seq.

(Code 1993, § 27-396; Code 2004, § 98-728)

State law reference

Licensing and taxation of contractors, Code of Virginia, §§ 58.1-3706, 58.1-3714 et seq.

Cross reference

Licensing of contractors, § 5-63.