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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; <br />20-54; 20-55; AND 20-56 THEREOF PERTAINING TO BUSINESS AND <br />PROFESSIONAL LICENSE TAX. <br /> <br /> BE IT ORDAINED by the Council of the City of Portsmouth, <br /> <br />· Virginia, that Sections 20-51; 20-52; 20-53; 20-54; 20-55; <br /> and 20-56 of the Code of the City of Portsmouth, Virginia, <br /> 1973, be amended to read as follows: <br /> <br />Section 20-51. 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 <br />license tax of Fifty Dollars ($50.00) on the first Five <br />Thousand Dollars ($5,000.00) of gross receipts and eighteen <br />cents (.18) on each additional One Hundred Dollars ($100.00) <br />of 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 <br /> on sidewalks, streets, alleys or highways, on public or <br /> private property, using asphalt, brick, stone, cement, <br /> concrete, wood 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, trimming 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 /> (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 />