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• conditioning, brick, stone and other masonry, building and carpentry, concrete and cement construction,
<br />dredging, electrical contracting, elevator installation, erecting and painting signs assessed as realty, floor
<br />sanding and finishing, foundation installation, grading, earth moving and excavation, housing moving,
<br />landscaping installation, painting and wallpapering, plastering and drywall installation, plumbing,
<br />heating and steamfitting, refrigeration, road, street or sidewalk paving and utility construction,
<br />roofing, sewer drilling and well digging, structural metal work, tile, glass, flooring and floor covering,
<br />installation, and wrecking, demolition and removal.
<br />(b) No person engaged in business as a contractor who is also engaged in the business of
<br />speculative building, for which a license tax would be otherwise prescribed, shall be liable for a separate
<br />license. However, such persons shall include in gross receipts all of the costs of erecting the speculative
<br />buildings exclusive of the value of the land.
<br />(c) When a contractor's principal office is outside the city, and such contractor has no branch
<br />office within the city, and where such contractor has paid any local license tax required by the county,
<br />city or town in which his principal office and any branch office or offices may be located, no further
<br />license or license tax shall be required by the city: however, when the amount of business done by any
<br />such contractor in the city exceeds the sum of $25,000 in any license year, such contractor shall be
<br />required to obtain a city business license and to pay the business license tax imposed by the city. The
<br />amount of business done in the city may be deducted by the contractor from the gross revenue reported to
<br />the locality in which the principal office or any brand office of the contractor is located.
<br />A contractor whose principal office is outside the city and who accepts contracts to be
<br />performed in the city, the 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, and shall be required to file an
<br />estimate of the amount of gross receipts he will receive from such contracts during each year in
<br />which the contractor does business in the city. These estimates shall be subject to correction and
<br />adjustment at the end of each year by the commissioner of revenue in the same manner as
<br />adjustments are made for beginners' licenses under section 14-13.
<br />(2) Any contractor conducting business in the city for less than thirty days, without a definite
<br />place of business in the city, shall be required to obtain a city business license and to pay the
<br />business license tax imposed by the city, if the amount of business done by the contractor in the
<br />city exceeds or will exceed the sum of $25,000 for the license year.
<br />(d) Every contractor who proposes to do work in the city, for which a permit must be obtained
<br />from the building official of the city, shall, upon making application for such permit, furnish that official
<br />and the commissioner of revenue a list of all his subcontractors. In the event any or all of such
<br />subcontracts have not been awarded at that time, the contractor shall furnish such list in writing to such
<br />officials immediately upon the awarding of such subcontracts, and shall not allow the work under any
<br />subcontract to proceed until the subcontractor shall have obtained the necessary city licenses for the then
<br />current year.
<br />(e) No business license shall be issued to any contractor who (i) has not obtained or is not
<br />maintaining workers' compensation coverage for his employees and (ii) at the time of application for the
<br />issuance or re -issuance of a business license is required to obtain or maintain such coverage pursuant to
<br />Chapter 8 (§65.22-800 et seq.) of Title 65.2 of the Code of Virginia (1950), as amended. At the time a
<br />• contractor makes application for a business license he shall provide written certification that he is in
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