Chap. 73.—An ACT to amend and reenact Section 176, as amended, of the Tax
Code, relating to license taxes required of contractors, plumbers, and steam
fitters, so as to include and classify Electrical Contractors. {S 120]

Approved March 3, 1948

Be it enacted by the General Assembly of Virginia:

1. That section one hundred seventy-six, as amended, of the
Tax Code is hereby amended and reenacted so as to read as follows:

Section 176. Contractors, electrical contractors, plumbers and
steam fitters.—Any person, firm or corporation accepting or offering
to accept orders or contracts for doing any work on or in any
building or structure, requiring the use of paint, stone, brick,
mortar, wood, cement, structural iron or steel, sheet iron, galvanized
iron, metallic piping, tin, lead, or other metal or any other building
material, or who shall accept or offer to accept contracts to do
any paving, curbing or other work on sidewalks, streets, alleys,
or highways, public or private property, using asphalt, brick, stone,
cement, concrete, wood or any composition, or who shall accept
or offer to accept an order for or contract to excavate earth, rock,
or other material for foundation or any other purpose, or who
shall accept or offer to accept an order or contract to construct any
sewer of stone, brick, terra cotta or other material, shall be deemed
a contractor; provided, however, that any person, firm or corpora-
tion engaging in the business of accepting or offering to accept
orders or contracts for doing any work on or in any building or
premises involving the erecting, installing, altering, repairing, ser-
vicing, or maintaining electric wiring, devices or appliances per-
manently connected to such wiring; or the erecting, repairing or
maintaining of lines for the transmission or distribution of electric
light and power, shall not be deemed to be a contractor as defined
is section, but shall be deemed to be an electrical contractor
shall pay for the privilege of conducting the business of electri-
ontracting the same license tax as that required of contractors
us section: and provided further that any person, firm or cor-
Hon engaging in the business of plumbing and steam fitting
ties, towns or counties which have adopted or may hereafter
t rules and regulations for the purpose of securing sanitary
truction, alteration and inspection of plumbing and sewer
ections and drains, pursuant to section fifteen hundred forty-
of the Code of Virginia, shall not be deemed to be a contractor,
‘fined in this section, but shall pay for the privilege of con-
ng the business of plumbing and steam fitting, the same
c¢ ax that required of contractors by this section ; and provided,
er, that any person, firm or corporation engaging in the busi-
of selling and erecting, or erecting, tombstones shall not be
ed to be a contractor as defined in this section.

very contractor, every electrical contractor and every plumber
teain fitter shall, on the first day of January in each vear, pro-
from the commissioner of the revenue for the city or county
lich he has his office a license to carry on thé business of a con-
or. electrical contractor, plumber or steam fitter; provided,
it such contractor, electrical contractor, plumber or steam
has no office in this State, then he shall procure such license
the commissioner of the revenue for the city or county
- he conducts his business.

hen a contractor, electrical contractor or a plumbing and
| fitting contractor shall have paid the aforesaid State license
xcal license required by the city or town, in which his principal
and any branch office or offices may be located, no further
e shall be required by the State or other city or town for
icting any such business within the confines of this State, ex-
that qualification under section fifteen hundred forty-four of
‘ode may be required of contractors doing plumbing, and
Jed that this section shall not apply to contractors, plumbers
team fitters the gross amount of whose orders accepted and
ted does not amount to one thousand dollars per annum.
ery such contractor, electrical contractor, plumber and steam
for the privilege of transacting business in this State, shall
license, to be ascertained in the following manner:

the gross amount of all orders or contracts accepted during
eceding year aggregated as much as one thousand dollars and
ore than five thousand dollars, he shall pay the sum of five
s: if the amount of such orders or contracts was more than
housand dollars, and did not exceed ten thousand dollars, ten
=; if the amount of such orders or contracts exceeded ten
and dollars, and did not exceed twenty thousand dollars,
. dollars; if the amount of such orders or contracts exceeded
y thousand dollars, and did not exceed fifty thousand dollars,
twenty dollars; if the amount of such orders or contracts exceeded
fifty thousand dollars, and did not exceed one hundred thousand
dollars, fifty dollars; if the amount of such orders or contracts
exceeded one hundred thousand dollars, and did not exceed one
hundred and fifty thousand dollars, one hundred dollars; if the
amount of such orders or contracts exceeded one hundred and fifty
thousand dollars, and did not exceed three hundred thousand dol-
lars, one hundred and fifty dollars; and if the amount of such con-
tracts or orders exceeded three hundred thousand dollars, two
hundred and fifty dollars.

The license tax on every contractor, electrical contractor,
plumber and steam fitter beginning business shall be measured in
accordance with the foregoing scale by the gross amount of all
orders or contracts which he has accepted before applying for the
license, plus the gross amount of all orders or contracts which he
estimates he will accept between the date of the issuance of his
license and the thirty-first of December following.

The councils or other governing bodies of cities and towns may,
by ordinance or ordinances, classify contracts for the purpose of
city or town license taxation, and may impose upon each class the
same or different rates of tax.

This section, as hereby amended, shall be in force for the license
year beginning January first, nineteen hundred forty-nine, and
for every license year thereafter until otherwise provided by law.