The code of the city of Charlottesville, Virginia, 1965 : ::

(a) Every person, firm or corporation conducting or engaging
in any of the following contracting occupations, businesses,
or trades shall pay for the privilege an annual license tax of
twenty-five dollars and where the gross receipts exceed two
thousand dollars the tax shall be fifteen cents on each one
hundred dollars in addition thereto:

Air conditioning.
Brick contracting, stone and other masonry.
Building.
Cement.
Dredging, sand and gravel.
Electrical.
Floor scraping or finishing.
Foundations.
Paint, paper decorating.
Plastering.
Plumbing, heating, steamfitting, gasfitting.
Road, street, bridge, sidewalk, curb and gutter.
Sewer drilling and well digging.
Structural metal.
Tile, glass, flooring, floor covering.
Wrecking, moving, excavating.
Other contractors and contracting.

(b) Every person engaged in the business of erecting a
building or buildings for the purpose of selling or renting the
same and making no contract with a duly licensed contractor
for the erection of the building, whether or not such person
contracts with one or more duly licensed contractors for one or
more portions, but does not contract with any one person for
all of the work of erecting any one of the buildings, shall be
deemed to be a speculative builder and for the privilege of
transacting business in this city, shall pay a license tax equal
to twenty-five dollars and where the entire cost of erecting the
buildings, exclusive of the value of the land, exceeds two thousand
dollars the tax shall be fifteen cents on each one hundred

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dollars in addition thereto. No person that is duly licensed as
a contractor under subsection (a) of this section and that is
also engaged in the business of speculative building for which
a license tax would be otherwise prescribed by this subsection,
shall be liable for a separate license, assessable under this subsection,
but every such person shall include in the basis for the
tax to be computed under subsection (a) all of the costs of
erecting the speculative buildings exclusive of the value of the
land, which costs shall be considered as part of the orders or
contracts accepted by the taxpayer in computing the taxpayer's
contractor's license tax.

(c) A contractor whose principal office is outside the city
and who accepts a contract or contracts to be performed in
the city, the completion of which contracts would extend over
a period of more than one license year, shall be treated in the
same manner as a beginner, and shall be required to file an
estimate of the amount of gross receipts he will receive from
such contract or contracts during each year in which he is
doing business in the city, which estimates shall be subject to
correction and adjustment at the end of each year by the commissioner
of revenue in the same manner as adjustments are
made for beginners licenses under section 16A-11 of this Code.

(d) Every contractor who proposes to do work in the city,
for which a permit must be obtained from the proper building
official of the city, shall, upon making application for such
permit, furnish that official and to the commissioner of revenue,
a list of all his subcontractors, and in the event any or
all of such subcontracts have not been awarded at that time,
he shall furnish such list in writing to said officials immediately
upon the awarding of such subcontracts, and shall not
allow the work under any subcontract to proceed until the
subcontractor shall have obtained the necessary city licenses
for the then current year. (4-7-69, § 26; 7-6-70; 5-3-71.)

	CHAPTER 16A. The code of the city of Charlottesville, Virginia, 1965 :

University of Virginia Library

Sec. 16A-48. Contractors and contracting.