§ 102-74. Classification 30: contractors and construction trades.

(a)

Each person who contracts or subcontracts to construct, alter, repair, dismantle or demolish buildings, roads, bridges, viaducts, sewers, water and gas mains, utility lines or engages in the business of construction, alteration, repairing, dismantling or demolition of buildings, land, roads, bridges, viaducts, sewers, water and gas mains, utility lines, is subject to this classification.

(b)

A business tax receipt for any business coming under the provisions of this section which is a regulated trade may not be issued until the business requesting such license displays and exhibits to the tax collector a current state or county certification or regulatory license, as required by laws and ordinances, or as subsequently designated by state law or ordinance.

(Code 1979, § 21-34.8; Ord. No. 95-35, § 18, 8-15-95; Ord. No. 2007-003, § 60, 2-20-07)