§ 13-107. Contracting.

(a)

Each person who contracts or subcontracts to construct, alter, repair, dismantle or demolish buildings, roads, bridges, viaducts, sewers, water and gas mains or engages in the business of construction, alteration, repairing, dismantling, or demolition of buildings, roads, bridges, viaducts, sewers, water and gas mains must obtain a license as a contractor. The business tax shall be determined by the maximum number of persons actually employed, or to be employed during the receipted year, in the county in which the work is performed and shall be at the following rates:

(1)

For 1—10 ..... $30.00

(2)

For 11—20 ..... 60.00

(3)

For 21—30 ..... 90.00

(4)

For 31—40 ..... 120.00

(5)

For 41—50 ..... 180.00

(6)

For 51 or more employees ..... 225.00

(b)

In determining the number of persons employed all principals shall be deemed employees and be included in the calculation.

(Ord. No. 1995-10, § 1, 7-18-95; Ord. No. 2007-1, § 2, 1-16-07)