§ 8A-196. Contracting.

(1)

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 local business tax receipt as a contractor. The local business tax shall be determined by the maximum number of persons actually employed, or to be employed during the receipted year, as provided for in the schedule of taxes, Section 8A-223.1.

(Ord. No. 72-44, § 1, 8-15-72; Ord. No. 80-91, § 9, 9-2-80; Ord. No. 85-72, § 1, 9-19-85; Ord. No. 86-5, § 1, 2-4-86; Ord. No. 95-109, § 13, 6-20-95; Ord. No. 06-191, § 1, 12-19-06)