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AN ORDINANCE TO ~END SECTIONS 20-37, 20-51, 20-52, 20-53,
<br />20-54, 20-55, 20-56, 20-58, AND TO REPEALS SmCTIONS~ ~ 20-60
<br />AND 20-62 PERTAINING TO TAX SCHEDULES FOR BUSINESS.LICENSES.
<br />
<br /> BE IT ORDAINED by the Councit'of the City of Portsmouth~
<br />Virginia:
<br />
<br /> 1. That Sections 20-37, 20-51, 20-52, 10-53, 20-5~,
<br />20-55, 20-56, and 20-58 of the Code of the City of Portsmouth~
<br />Virginia~ ~73, be amended to read as follows:
<br />
<br />Section 20-37. Violations to be brought before General
<br /> District Court.
<br />
<br /> It is hereby made the duty of the license inspector,
<br />assistants, and the police ~epart~ent to bring before the
<br />General District Cou~t of the City any-violations of this
<br />chapter which may come under their notice.
<br />
<br />his
<br />
<br />Section 20-.~. Con%factors and persons constructing for
<br /> their own account for sale.
<br />
<br /> Everv person engaged in contracting and persons constructing
<br />for their-own account for sale shall pay a license tax of
<br />fifty dollars ($50~O0) on the first five thousand dollars
<br />($5,O00.OO} of gross receipts and nineteen cents ($0.19) on
<br />each additional one hundred dollars ($100.00) of gross receipts.
<br />
<br /> A contractcr 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, brick;
<br />mortar, wood, cement, structural iron or steel, sheet iron,
<br />galvanized iron, metallic piping, tin, lead, or other metal
<br />or any other 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
<br />other material for foundation or any other purpose, or for
<br />cutting, trimming or maintaining rights-of-way.
<br />
<br />or
<br />
<br /> (d) An order for contract to construct any sewer of stone,
<br />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 transmissmon or distribution of electric
<br />light and power or other utility services.
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