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commissioner a license tax, at the rates and/or in the amounts specified herein following, with <br />respect to each business for which a license is required by this chapter, except that no license tax <br />40 shall be assessed and collected from any person whose gross receipts from a business subject to <br />licensure are fifty thousand dollars ($50.000.00) or less. <br />(b) There shall be assessed and collected by the commissioner, with respect to each <br />business for which a license is required. a thirty-five dollar ($35.00) issuance fee except that: <br />(1) No license issuance fee shall be assessed and collected from any person whose <br />gross receipts from a business subject to licensure are more than fifty thousand dollars <br />($50.000.00). and <br />(2) No license issuance fee shall be assessed and collected with respect to a <br />business activity subject to a flat license tax (one not based upon Pross receipts) nursuant to this <br />chapter. and <br />(3) No license issuance fee shall be assessed and collected from any person whose <br />business is not assessable with such license fee nursuant to the provisions of Section 58.1- <br />373(c) of the Virginia Code. <br />Section 14-16. Class I: Contractors and speculative builders. <br />' (a) Any person engaging in any of the businesses hereinafter set forth on a contract basis <br />or on such person's own account for sale is deemed a contractor or speculative builder and is and <br />shall be obtain a city business license for that activity. Such business activity is hereby classified <br />as a Class I business for license tax purposes. The rate set forth shall be sixteen cents ($0.16) per <br />one hundred dollars ($100.00) of gross receipts. The following types of businesses, among <br />others, shall be considered part of this class: <br />(1) Air conditioning. <br />(2) Brick, stone and other masonry. <br />(3) Building and carpentry. <br />(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 />Page 13 of 26 <br />