|
AN ORDINANCE TO AMEND ARTICLE II OF CHAPTER 20 OF THE CODE OF THE
<br />CITY OF PORTSMOUTH, VIRGINIA, 1973, PERTAINING TO TAX SCHEDULES FOR
<br />BUSINESS LICENSES.
<br />
<br /> BE IT ORDAINED by the Council of the City of Portsmouth,
<br />Virginia, that:
<br />
<br /> I. Article II of Chapter 20 of the Code of the City of
<br />Portsmouth, Virginia, 1973, he amended to read as follows:
<br />
<br />ARTICLE II. Tax Schedules.
<br />
<br />Section 20-51. Contractors, and persons constructing for
<br /> their own account for sale.
<br />
<br /> Ever~ person engaged in contracting and persons constructing for
<br />their own account for sale shall pay a iicenDe tax of $50.00 on the
<br />first $5,000.00 of gross receipts and twenty cents on each additional
<br />$100.00 of gross receipts.
<br />
<br /> A contractor for purposes of this classification is any person
<br />who accepts or offers to accept:
<br />
<br /> a. Orders or contracts for doing any work on or in any building
<br />or structure, requiring the use of paint, stone, brick, mortar, wood,
<br />cement, structural iron or steel, sheet iron, galvanized iron, metallic
<br />piping, tin, lead, or other metal or any other building material.
<br />
<br /> b. Contracts to do any paving, curbing or other work on side-
<br />walks, streets, alleys or highways, on public or private property,
<br />using asphalt, brick, stone, cement, concrete, wood or any composition.
<br />
<br /> c. An order for or contract to excavate earth, rock or other
<br />material for foundation or any other purpose, or for cutting, trimming
<br />or maintaining rights of way.
<br />
<br /> d. In order for contract to construct any sewer of stone, brick,
<br />terra-cotta or other material.
<br />
<br /> e. Orders or contracts for doing any work on or in any building
<br />or premises involving the erecting, installing, altering, repairing,
<br />servicing or maintaining of electrical wiring; or the erecting,
<br />installing, repairing or maintaining of lines for the transmission
<br />or distribution of electric light and power or other utility services.
<br />
<br /> f. An order or contract to remodel, repair, wreck or demolish
<br />a building.
<br />
<br />g. An order or contract to bore or dig a well.
<br />
<br /> h. An order or contract to install, maintain or repair air
<br />conditioning apparatus or equipment.
<br />
<br />
<br />
|