Every person conducting, carrying or engaging in business as a contractor from a fixed
place of business in the City shall pay an annual business license tax of fifty dollars
($50.00), and in addition thereto shall pay a business license tax equal to one (1)
mill on each dollar of gross receipts resulting from the operation of said business,
payable quarterly or annually.
For the purpose of this chapter a contractor is defined as any person, who contracts
for a project with another person who is licensed by the State of California as a
contractor or architect or registered civil engineer acting solely in his professional
capacity, who in any capacity other than an employee of another with wages as the
sole compensation, undertakes to or offers to undertake to or submits a bid to, or
does himself or by or through others construct, alter, repair, add to, subtract from,
improve, move, wreck or demolish any building, highway, road, railroad, excavation,
or other structure, project, development, or improvement, or do any part thereof,
including the erection of scaffolding, or other structures or works in connection
therewith.
