Jacksonville |
Code of Ordinances |
Title XXII. TAXATION |
Chapter 772. MUNICIPAL BUSINESS TAX |
Part 3. OCCUPATIONAL LICENSE TAXES |
§ 772.309. Contracting.
(a)
Each person who contracts or subcontracts to construct, alter, repair, dismantle or demolish buildings, roads, bridges, viaducts, sewers, water and gas mains, or water, gas or electric transmission lines or facilities or engages in the business of construction, alteration, repairing, dismantling or demolition of buildings, roads, bridges, viaducts, sewers, water and gas mains, or water or gas or electric transmission lines or facilities shall obtain an occupational license as a contractor. The license shall be determined by the maximum persons actually employed or to be employed during the license year in the City and shall be at the rate of $31.25 for the first employee, plus $5 for each additional employee, not to exceed a maximum of $1,031.25.
(b)
In determining the number of persons employed, all principals shall be deemed employees and shall be included in the calculation.
(Ord. 80-765-409, § 2; Ord. 82-662-295, § 21; Ord. 83-591-400, § 1; Ord. 95-854-514, § 4)
Note— Former § 804.309.