§ 5.24.010. Designated.

A.

Every person who engages in the business of a general contractor or a general engineering contractor shall pay a tax of twenty-five dollars per quarter or seventy-five dollars per year.

B.

Every person who engages in the business of a plumbing contractor, plastering contractor, painting contractor, electrical contractor, roofing contractor, brick and/or cement work contractor, termite control contractor, service contractor, installation contractor, insulation contractor, floor sanding and finishing contractor, carpet and/or linoleum laying contractor, tile contractor, or any other specialty or limited specialty contractor, or any person engaged in or employed in such work by the day or by the hour and who holds a valid state contractor's license, shall pay fifteen dollars per quarter or fifty dollars per year, for each of the businesses or occupations mentioned in this subsection, engaged in or carried in or carried on by such person. Provided, further, that the license issued to a person for one of the hereinabove mentioned businesses or occupations shall not entitle the holder thereof to engage in or carry on any of the other businesses or occupations in this subsection mentioned without first paying the license tax, in advance as provided for in this section for the business or occupation.

C.

If any person transacting one or more of the businesses enumerated in subsection B shall also carry on a retail, wholesale or jobbing business or any other business, he shall be required to obtain a license and pay five dollars per quarter in addition to the license tax specified in subsection B.

D.

Whenever a general contractor or general engineering contractor shall engage a subcontractor to perform work within the city, the general contractor or general engineering contractor shall immediately notify the city clerk of the name and address of the subcontractor. Such notice shall be given prior to the commencement of work by the subcontractor. Should the general contractor or general engineering contractor fail to notify the city clerk of the names and addresses of subcontractors as above, the general contractor or general engineering contractor shall be liable for all license taxes of the subcontractor as provided in this section.

E.

If at the time he applies for a building permit for a specific job, a general contractor or general engineering contractor does not designate the name of a subcontractor to do the plumbing, or the electrical work, or the painting, or the plastering, or the masonry work, he shall pay, in addition to the tax required of him as a general contractor, fifteen dollars per quarter for each such trade or craft mentioned hereinabove required to complete the specific job but for which he does not designate the name of licensed subcontractor. If a licensed subcontractor later performs work for which the general contractor or general engineering contractor has already paid a tax, such tax shall be refunded upon application. No such refund shall be made unless the subcontractor who actually performs the work has already paid the necessary business license taxes. If the general contractor or general engineering contractor designates one subcontractor, has another subcontractor who does not have a current city license perform the work, and fails to notify the city of the change prior to the commencement of work by the subcontractor, then the general contractor or general engineering contractor shall also be liable for the payment of the license tax for the subcontractor.

(Ord. 611 § 1 (part), 1993: Ord. 305 § 1 (part), 1974: prior code § 12.29)