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(4) Concrete and cement construction. <br />• (5) Dredging. <br />(6) Electrical contracting. <br />(7) Elevator installation. <br />(8) Erecting and painting signs assessed as realty. <br />(9) Floor sanding and finishing. <br />(10) Foundation installation. <br />(11) Grading, earth moving and excavation. <br />(12) Housing moving. <br />(13) Landscaping installation. <br />(14) Painting and wallpapering. <br />(15) Plastering and drywall installation. <br />(16) Plumbing, heating and steamfitting. <br />(17) Refrigeration. <br />(18) Road, street or sidewalk paving and utility construction. <br />(19) Roofing. <br />(20) Sewer drilling and well digging. <br />(21) Structural metal work. <br />(22) Tile, glass, flooring and floor covering installation. <br />(23) Wrecking, demolition and removal. <br />(b) No person engaged in business as a contractor who is also <br />engaged in the business of speculative building, for which a <br />license tax would be otherwise prescribed, shall be liable for a <br />separate license. However, such persons shall include in gross <br />receipts all of the costs of erecting the speculative buildings <br />• exclusive of the value of the land. <br />(c) A contractor whose principal office is outside the city <br />and who accepts contracts to be performed in the city, the <br />completion of which would extend over a period of more than one (1) <br />license year, shall be treated in the same manner as a beginner, <br />and shall be required to file an estimate of the amount of gross <br />receipts he will receive from such contracts during each year in <br />which the contractor does business in the city. These estimates <br />shall be subject to correction and adjustment at the end of each <br />year by the Commissioner of Revenue in the same manner as <br />adjustments are made for beginners' licenses under section 14-13. <br />(d) Every contractor who proposes to do work in the city, for <br />which a permit must be obtained from the building official of the <br />city, shall, upon making application for such permit, furnish that <br />official and the Commissioner of Revenue a list of all his <br />subcontractors. In the event any or all of such subcontracts have <br />not been awarded at that time, the contractor shall furnish such <br />list in writing to such officials immediately upon the awarding of <br />such subcontracts, and shall not allow the work under any <br />subcontract to proceed until the subcontractor shall have obtained <br />the necessary city licenses for the then current year. <br />Section 14-17. Class II: Retail merchants. <br />• (a) Generally. Any person defined as a "Retail merchant" in <br />this chapter is classified as a Class II business for license tax <br />Page 22 of 34 <br />