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• collect, or truthfully account for and pay over any license tax imposed by this chapter, or who
<br />willfully attempts in any manner to evade or defeat any such tax or the payment thereof, shall, in
<br />addition to other penalties provided by law, be liable for a penalty of the amount of the tax
<br />evaded or not paid, collected, or accounted for and paid over, to be assessed and collected in the
<br />same manner as such taxes are assessed and collected.
<br />2) The term "comorate. partnership or limited liabilitv companv officer" as used in this section
<br />means an officer or employee of a corporation, or a member, or employee of a partnership or
<br />member, manager or employee of a limited liability company who, as such officer, employee,
<br />member or manaeer, is under a duty to perform, on behalf of the corporation, partnership or
<br />limited liability company, the act in respect of which the violation occurs and who: (i) had actual
<br />knowledge of the failure or attempt as set forth herein. and (ii) had authoritv to prevent such
<br />failure or attempt
<br />Sec. 14-16. Class 1: Contractors and speculative builders.
<br />(a) Any person engaging in any of the businesses hereinafter set forth on a contract basis or on
<br />such person's own account for sale is deemed a contractor or speculative builder and shall obtain a city
<br />business license for that activity. Such business activity is hereby classified as a Class I business for
<br />license tax purposes. The rate set forth shall be sixteen cents ($0.16) per one hundred dollars ($100.00)
<br />of gross receipts. For the purpose of license taxation the term "contractor" shall mean any person:
<br />• (1) Accepting or offering to accept orders or contracts for doing any work on or in any building
<br />or structure requiring the sue of paint, stone, brick, mortar, wood, cement, structural iron or steel,
<br />sheet iron galvanized iron, metallic piping, tin, lead, other metals, or any other building material:
<br />and
<br />(2) Accepting or offering to accept contracts to do any paving, curbing or other work on
<br />sidewalks, streets, alleys, or highways, or public or private property, using asphalt, brick, stone,
<br />cement, concrete, wood or any composition: and
<br />(3) Accepting or offering to accent an order for or contract to excavate earth, rock or other
<br />material for foundation or any other purpose or for cutting of stone brick terra cotta or other
<br />material; and
<br />(4) Accepting or offering to accept an order or contract to construct any sewer of stone, brick,
<br />terra cotta or other material: and
<br />(5) Accepting or offering to accept orders or contracts for doing any work on or in any building
<br />or premises involving the erecting, installing, altering, repairing, servicing or maintaining electric
<br />wiring, devices or appliances permanently connected to such wiring, or the erecting, repairing or
<br />maintaining of lines for the transmission or distribution of electric light and power: and
<br />(6) Engaging in the business of plumbing and steam fitting.
<br />• The following types of businesses shall, among others, shall be considered part of this class: air
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