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shall be filed with the Commissioner of R~venue. <br /> <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 /> <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 /> <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 /> <br /> (g) Every ~icense issued under thi~ section shallbe ~ood throughout the <br /> county. <br /> <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 /> <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 /> <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. <br /> <br /> <br />