§ 42-117. 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 tax year in the county in which the work is performed and shall be at the following rate:

(1)

From one to ten: $12.35.

(2)

For 11 to 20: $24.75.

(3)

Over 21: $27.55.

(b)

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

(Code 1982, § 1-12-31; Ord. No. 00-06, pt. A, 9-19-2000; Ord. No. 05-014, pt. A, 8-2-2005; Ord. No. 07-016, pt. A, 9-4-2007)