Every person conducting or engaging in contracting occupations, businesses, trades
or callings shall be considered a contractor and shall pay an annual license tax of
Eleven Cents for each One Hundred Dollars of gross receipts. For the purposes of this
Article, the meaning of the term "contractor" provided by Code of Virginia Section 58.1-3714(B) is incorporated by reference. The provisions of Code of Virginia Section 58.1-3715 relating (i) to licensing exemptions, (ii) to licensing requirements
for businesses located outside of the County which do more than $25,000 per year in
the County and (iii) to credits for business done in other counties, cities and towns
in which a similar tax is paid are incorporated by reference. (40-96-4.)
