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AN ORDINANCE TO AMEND THE CODE OF THE CITY OF PORTSMOUTH, <br />VIRGINIA, 1973, BY AMENDING SECTIONS 20-51; 20-52; 20-53; AND <br />20-55 THEREOF PERTAINING TO BUSINESS AND PROFESSIONAL LICENSE <br />TAX. <br /> <br /> BE IT ORDAINED by the Council of the City of Portsmouth, <br />Virginia, that Sections 20-51; 20-52; 20-53; and 20-55; of the <br />Code of the City of Portsmouth, Virginia, 1973, be amended to <br />read as follows: <br /> <br />Section 20-51. <br /> <br />Contractors and persons constructing for <br />their own account for sale. <br /> <br /> Every person engaged in contracting and persons <br />contracting for their own account for sale shall pay a license <br />tax of Fifty Dollars (S50.00) on the first Five Thousand <br />Dollars ($5,000.00) of gross receipts and seventeen cents <br />($0.17) on each additional One Hundred Dollars (s100.00) of <br />gross receipts. <br /> <br /> A contractor for purposes of this classification is any <br />person who accepts or offers to accept: <br /> <br /> (a) Orders or contracts for doing any work on or in any <br />building or structure, requiring the use of paint, stone, <br />brick, mortar, wood, cement, structural iron or steel, sheet <br />iron, galvanized iron, metallic piping, tin, lead, or other <br />metal or any building material. <br /> <br /> (b) Contracts to do any paving, curbing or other work on <br />sidewalks, streets, alleys or highways, on public or private <br />property, using asphalt, brick, stone, cement, concrete, wood <br />or any composition. <br /> <br /> (c) An order for or contract to excavate earth, rock or <br />other material for foundation or any other purposes, or for <br />cutting, trimmin~ or maintaining rights-of-way. <br /> <br /> (d) An order for contract to construct any sewer of <br />stone, brick, terra-cotta or other material. <br /> <br /> (e) Orders or contracts for doing any work on or in any <br />building or premises involving the erecting, Installing, <br />altering, repairing, servicing or maintaining of electrical <br />wiring; or the erecting, installing, repairing or maintaining <br />of lines for the transmission or distribution of electric <br />light and power or other utility services. <br /> <br /> (f) An order or contract to remodel, repair, wreck or <br />demolish a building. <br /> <br /> <br />