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 ($0.11) for each One Hundred Dollars ($100.00) 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 Twenty-five Thousand
Dollars ($25,000.00) 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. (10-1-69; 7-1-70; 5-15-72; 1961 Code, § 25-42; 38-73-25; 2-77-4; 33-94-4.)
