shall be filed with the Commissioner of R~venue.
<br /> (c) Every contractor for the privilege of transacting business in this
<br />County, including the performance in the County of a contract accepted outside
<br />this County, shall pay a license tax equal to $25 and one per centum of the gross
<br />amount, of ~11 fees received from contracts accepted on a fee basis, and one
<br />twentieth of one per centum of the gross receipts from all contracts accepted
<br />on a basis other than a fee basis.
<br /> (d) It is especially provided, however, that no person that engages
<br />in the business of a plumber or steamfitter shallbe deemed to be a contractor
<br />as defined by this section by reason of or with respect to the conduct of the
<br />business or plumbing or steamfitting; but every such person shall paF f~r the
<br />privilege of conducting the business of a plumber or steamfitter a l~ce~se tax,
<br />computed in the same manner, on the same basis, and at the same s~hedul8 of
<br />rates, as the license ~ax imposed by this section upon contractors' generally.
<br /> (e) Every person engaged in the business of erecting a building or
<br /> buildings for the purpose of selling or renting the same and making no contract
<br /> withe duly licensed contractor for the erecting of said building, whether or no~
<br /> such person contracts with one or more duly lionesed contractors for one o~ more
<br /> portions, but does not contract with any one pePsop for all of ~he work of
<br /> erecting any one of said buildings, shall be deemed to be a speculative builder
<br /> and for ~he privilege of trsnacti~g business in this county, shall pay a license
<br /> tax equal to $25 and one twentieth of one per centum of the entire cost of er.cfi
<br /> the buildings, exclusive of the ~alue of the land. No person who is duly license,
<br /> as a contractor u~der paragraph (b) of this section and who is alsoengaged in%he
<br /> business of speculative building for which a license %as would be otherwise
<br /> prescribed by this paragraph, shallbe liable for a separate license, assessab'le
<br /> under this paragraph, but every suchperson shall include in the basis for the tax
<br /> %o be computed under paragraph (b) all of ~he costs of erecting said speculative
<br /> buildings, exclusive of the value of the land, which costs shallbe considered as
<br /> a par%of ~he orders or contracts accepted by the taxpayer in computing the tax-
<br /> paye~9, s contractor's license tax.
<br /> (f) Every license of a contractor, elect, rical contractor, plumbing
<br /> or steamfitting contractor, building wrecker, and for a speculative builder,
<br /> shall designate the reKula~ office or place of business in the County, if there
<br /> be one, as the specified house or definite plgce at which the business is
<br /> conducted~ if there be ~o such regular offica or place of business [n the County,
<br /> but such person is %rendering business in the county, then such license shall
<br /> designate the residence or place of business of the ~axpayer wherever it may be
<br /> and also %he first place in the county at which work is to be performed as the
<br /> specified house or difinite place at which~he business is robe conducted.
<br /> (g) Every ~icense issued under thi~ section shallbe ~ood throughout the
<br /> county.
<br /> (h) Every contractor, electrical contractor, plumber and steamfitter,
<br /> building wrecker, and speculative builder who proposes to do w6rk ~n the County
<br /> of Chesterfield, for which a permit must be obtained from, or contract let by
<br /> a department, bureau or officer of the County of Chesterfield, shallupon making
<br /> application for such permit, or upon the award of such contract, exhibit to the
<br /> proper county official the county license authorizing ~im to engage i~ the
<br /> business for the year in which the permit is'applied for, or in which such
<br /> c~ntract is awarded, and shall furnish to that official and to the license
<br /> inspector a list of his subcontractors, and if any or all of such subcontractors
<br /> have not been closed or awarded at the time of applyin~ for said permit oP award
<br /> of said contract, he shall furnish such list in writing immediately upon awa~din§
<br /> ~he subcontract or contracts, and he shall not allow the work under any sub-
<br /> contract to proceed until the subcontractor shall have exhibited to him his
<br /> county license to do such business in the county of Chesterfield for the current
<br /> year.
<br /> (i) ~hen a contractor, electrical Contractor, plu;nb) ng or steamfittin§
<br /> contractor, building wrecher or a speculative builder as defined in the fore
<br /> para~raphs, shall have paid a local license tax to any city, town or county in
<br /> which his principal office or branch office or offices may be located, shall
<br /> be exen~t from the payment of additional license tax to the County of Ct
<br /> for conducting any such business within the confines of this county except where
<br /> the amount of business done bY any such person in this county, exceeds the sum
<br /> of $25,000 in any year in which.vent, the said person shallbe liable for %he
<br /> tax as provided in the preceding paragraph as well a~ all other provisions of
<br /> this section. The Commissioner of Revenue shall have the power to require
<br /> . such periodic reports as he may deem necessary of all persons claiming exemption
<br /> u~der this sub-section. The exemption mentioned in this sub-section shall not
<br /> aff.e~t in any .%her way the requirements of this section.
<br /> In computing the license tax of a con~ractor, electrical 'contractor,
<br /> plumbing or stoamfittin~ contractor, building wrecker or speculative builder
<br /> whose principal office or branch office or offices are located in the County
<br /> of Chesterfield, there shallbe exempt from the basis of taxation, the amount
<br /> of business done in any other city, town, or county upon which a local license
<br /> tax has been ass.seed as provided in %he 'Code of Virginia, Section 58-Z99.
<br /> (~) Every person who shall engage as a contractor, buildin~ wrecker,
<br /> electrical contractor, plumbing or steamfitting contractor or speculative
<br /> builder as defined in the foregoing paragraphs shall be required to register
<br /> with the County of Chesterfield,s Registration ~oard fo~ his respective business
<br /> before engaging in such business in the county and suchregist~ation shall be
<br /> required whether or not he is sub~ect to a reveuue tax as provided in Section
<br /> 1, a, b, c, d, e. f, g, h and i.