Chap. 350.—An ACT to amend and re-enact sections 90 and 91 of an act entitled
an act to raise revenue for the support of the government and public free
schools, and to pay the interest on the public debt, and to provide a special
tax for pensions as authorized by section 189 of the Constitution, approved
April 16, 1903, and acts amendatory thereof, as amended by an act entitled
an act to amend and re-enact sections 45, 46, 4614, 4613-(a), 46%4-(b), 47,
48, 49, 50, 51, 51-(a), 52, 53, 54, 55, 56, 57, 58, 59, 60, 61, 62, 64, 65, 66,
67, 68, 69, 70, 71, 72, 73, 74, 75, 76, 77, 78, 79, 80, 81. 82, 83, 84, 85, 86, 87,
88, 89, 90, 91, 92. ‘O2Y, 93, 94, 95, 96, 97, 9714, 98, 99, 100, 101, 102, 103,
104, 105, 106, 10674, 107, 108, 109, 10934, 110, 111, 11174, 112, 113, 113%.
114, 115, 116, 117, 118, 118-(a), 119, 120, 121, 122, 123, 124, 125, 126, 127, 128,
129, 130, 131, 132, 133, 134, 135, 136, 137, 138, 140 and 141 of an act entitled
an act to raise revenue for the support of the government and public free
schools, and to pay interest on the public debt, and to provide a special tax
for pensions as authorized by section 189 of the Constitution, approved April
16, 1903, and acts amendatory thereof, approved March 19, 1915. [S B 113]

Approved March 24, 1926.

1. Be it enacted by’the general assembly of Virginia, That sec-
tions ninety and ninety-one of an act entitled an act to raise revenue
for the support of’the government and public free schools, and to pay
the interest on the public debt, and to provide a special tax for pen-
sions as authorized by section one hundred and eighty-nine of the
Constitution, approved April sixteenth, nineteen hundred and three,
and acts amendatory thereof, as amended by an act entitled an act
to amend and re-enact sections forty-five, forty-six, forty-six and
one-half, forty-six and one-half (a), forty-six and one-half (b), forty-
seven, forty-eight, forty-nine, fifty, fifty-one, fifty-one (a), fifty-two,
fifty-three, fifty-four, fifty-five, fifty-six, fifty-seven, fifty-eight, fifty-
nine, sixty, sixty-one, sixty-two, sixty-four, sixty-five, sixty-six, sixty-
seven, sixty-eight, sixty-nine, seventy, seventy-one, seventy-two,
seventy-three, seventy-four, seventy-five, seventy-six, seventy-seven,
seventy-eight, seventy-nine, eighty, eighty-one, eighty-two, eighty-
three, eighty-four, eighty-five, eighty-six, eighty-seven, eighty-eight,
eighty-nine, ninety, ninety-one, ninety-two, ninety-two and one-half,
ninety-three, ninety-four, ninety-five, ninety-six, ninety-seven, ninety-
seven and one-half, ninety-eight, ninety-nine, one hundred, one hun-
dred and one, one hundred and two, one hundred and three, one hun-
dred and four, one hundred and five, one hundred and six, one hun-
dred and six and one-half, one hundred and seven, one hundred and
eight, one hundred and nine, one hundred and nine and one-half, one
hundred and ten, one hundred and eleven, one hundred and eleven
and one-half, one hundred and twelve, one hundred and thirteen, one
hundred and thirteen and one-half, one hundred and fourteen, one
hundred and fifteen, one hundred and sixteen, one hundred and seven-
teen, one hundred and eighteen, one hundred and eighteen (a), one
hundred and nineteen, one hundred and twenty, one hundred and
twenty-one, one hundred and twenty-two, one hundred and twenty-
three, one hundred and twenty-four, one hundred and twenty-five,
one hundred and twenty-six, one hundred and twenty-seven, one
hundred and twenty-eight, one hundred and twenty-nine, one hundred
and thirty, one hundred and thirty-one, one hundred and thirty-two,
one hundred and thirty-three, one hundred and thirty-four, one hun-
dred and thirty-five, one hundred and thirty-six, one hundred and
thirty-seven, one hundred and thirty-eight, one hundred and forty
and one hundred and forty-one, of an act entitled an act to raise reve-
nue for the support of the government and public free schools, and to
pay interest’on the public debt, and to provide a special tax for pen-
sions as authorized by section one hundred and eighty-nine of the
Constitution, approved April sixteenth, nineteen hundred and three,
and acts amendatory thereof, approved March nineteen, nineteen
hundred and fifteen, be amended and re-enacted so as to read as
follows:

Section 90. Contractors.——Any person, firm or corporation
accepting 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, electric wiring or other metal or any other building
material, or who shall accept contracts to do any paving or curbing
on sidewalks or streets, public or private property, using asphalt,
brick, stone, cement, wood or any composition, or who shall accept
an order for or contract to excavate earth, rock, or other material for
foundations or any other purpose, or who shall 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 corporation engaging in the business of plumbing and
steam fitting in cities, towns or counties which have adopted or may
hereafter adopt rules and regulations for the purpose of securing
sanitary construction, alteration and inspection of plumbing and sewer
connections and drains, pursuant to section fifteen hundred and forty-
four of the Code of Virginia, shall not be deemed to be a contractor,
as defined in this section, but shall pay to the State of Virginia, for the
privilege of conducting the business of plumbing and steam fitting,
the same license as that required of contractors by this and the next
succeeding section. Every contractor and every plumber and steam
fitter shall, on the first day of May in each year, procure from the
commissioner of the revenue for the city or district in which he has
his office a license to carry on the business of a contractor, plumber or
steam fitter; provided, that if such contractor, plumber or steam fitter
has no office in this State, then he shall procure such license from the
commissioner of the revenue for the city, county, or district where he
conducts his business. Any person, firm or corporation doing any
such business without a license shall pay a fine of not less than thirty
dollars, nor more than one hundred dollars for each offense; provided,
that when a contractor or a plumbing and steam fitting contractor
shall have paid the aforesaid State license and local license required
by city, town or county, in which his principal office or branch offices
are located, no further license shall be required by the State or other
city, town or county for conducting any such business within the con-
fines of this State, except that qualification under Section 1544 of the
Code may be required of contractors doing plumbing, and provided
further, that this section shall not apply to contractors, plumbers and
steam fitters the gross amount of whose orders accepted and executed
does not exceed five thousand dollars per annum.

Section 91. Licenses to contractors, plumbers and steam fitters.—
Every such contractor, plumber and steam fitter, for the privilege of
transacting business in this State, shall pay a license, to be ascertained
in the following manner:

If the gross amount of all orders or contracts accepted aggregate
five thousand dollars, he shall pay the sum of five dollars; if the amount
of such orders or contracts is more than five thousand dollars, and
does not exceed ten thousand dollars, ten dollars; if the amount of
such orders or contracts exceeds ten thousand dollars, and does not
exceed twenty thousand dollars, fifteen dollars; if the amount of such
orders or contracts exceeds twenty thousand dollars, and does not
exceed fifty thousand dollars, twenty dollars; if the amount of such
orders or contracts exceeds fifty thousand dollars, and does not
exceed one hundred thousand dollars, fifty dollars; if the amount of
such orders or contracts exceeds one hundred thousand dollars, and
does not exceed one hundred and fifty thousand dollars, one hundred
dollars; and if the amount of such orders or contracts exceeds one
hundred and fifty thousand dollars, and does not exceed three hundred
thousand dollars, one hundred and fifty dollars; and if the amount of
such contracts or orders exceeds three hundred thousand dollars, two
hundred and fifty dollars, and when any such contractor, plumber or
steam fitter shall have obtained a license for any year for which he
had paid a license tax of less than the maximum above prescribed, he
shall not accept any contract or contracts during such year the aggre-
yate amount of which exceeds the maximum amount for which his
license was obtained, unless and until he shall have paid such additional
sum as will make the total license tax paid by him for that year suffi-
cient to cover the aggregate amount of such contract or contracts as
prescribed above; and unless he pay such additional sum he shall be
deemed to be acting without a license.