§ 58.1-3714. Contractors; credits against tax; effect upon authority oftowns; workers' compensation requirements; penalty.
A. Whenever a license tax is levied on contractors by any county, city ortown, the governing body of such county, city or town may, in its discretion,require a bond from the person licensed, with such surety, penalty andconditions as it may deem proper.
B. 1. The governing body of any county, city or town shall not issue orreissue a business license under this chapter to any contractor who (i) hasnot obtained or is not maintaining workers' compensation coverage for hisemployees and (ii) at the time of application for such issuance orreissuance, is required to obtain or maintain such coverage pursuant toChapter 8 (§ 65.2-800 et seq.) of Title 65.2.
2. Each such governing body shall require every contractor to provide writtencertification at the time of any application for issuance or reissuance of abusiness license that such contractor is in compliance with the provisions ofChapter 8 of Title 65.2 and will remain in compliance with such provisions atall times during the effective period of any such business license.
3. The governing body of any county, city or town shall forward such signedcertification to the Virginia Workers' Compensation Commission, who shallconduct periodic audits of selected contractors to whom such body has issuedbusiness licenses to ensure the compliance of such contractors with therequirements of this subsection and the provisions of Chapter 8 of Title 65.2.
4. Any person who knowingly presents or causes to be presented to thegoverning body a false certificate shall be guilty of a Class 3 misdemeanor.
C. If, within any county imposing a license tax on contractors, there issituated a town which imposes a similar tax upon contractors, the business,firm, corporation or individual subject to such town license tax shall beentitled, upon displaying evidence that such town license taxes have beenpaid, to receive a credit on the license taxes imposed by the county to theextent of the license taxes paid to such town.
D. For the purpose of license taxation pursuant to § 58.1-3703, the term"contractor" means any person, firm or corporation:
1. Accepting or offering to accept orders or contracts for doing any work onor in any building or structure, requiring the use of paint, stone, brick,mortar, wood, cement, structural iron or steel, sheet iron, galvanized iron,metallic piping, tin, lead, or other metal or any other building material;
2. Accepting or offering to accept contracts to do any paving, curbing orother work on sidewalks, streets, alleys, or highways, or public or privateproperty, using asphalt, brick, stone, cement, concrete, wood or anycomposition;
3. Accepting or offering to accept an order for or contract to excavateearth, rock, or other material for foundation or any other purpose or forcutting, trimming or maintaining rights-of-way;
4. Accepting or offering to accept an order or contract to construct anysewer of stone, brick, terra cotta or other material;
5. Accepting or offering to accept orders or contracts for doing any work onor in any building or premises involving the erecting, installing, altering,repairing, servicing, or maintaining electric wiring, devices or appliancespermanently connected to such wiring, or the erecting, repairing ormaintaining of lines for the transmission or distribution of electric lightand power; or
6. Engaging in the business of plumbing and steam fitting.
(Code 1950, § 58-302.1; 1962, c. 553; 1984, c. 675; 1998, c. 503.)
§ 58.1-3714. Contractors; credits against tax; effect upon authority oftowns; workers' compensation requirements; penalty.
A. Whenever a license tax is levied on contractors by any county, city ortown, the governing body of such county, city or town may, in its discretion,require a bond from the person licensed, with such surety, penalty andconditions as it may deem proper.
B. 1. The governing body of any county, city or town shall not issue orreissue a business license under this chapter to any contractor who (i) hasnot obtained or is not maintaining workers' compensation coverage for hisemployees and (ii) at the time of application for such issuance orreissuance, is required to obtain or maintain such coverage pursuant toChapter 8 (§ 65.2-800 et seq.) of Title 65.2.
2. Each such governing body shall require every contractor to provide writtencertification at the time of any application for issuance or reissuance of abusiness license that such contractor is in compliance with the provisions ofChapter 8 of Title 65.2 and will remain in compliance with such provisions atall times during the effective period of any such business license.
3. The governing body of any county, city or town shall forward such signedcertification to the Virginia Workers' Compensation Commission, who shallconduct periodic audits of selected contractors to whom such body has issuedbusiness licenses to ensure the compliance of such contractors with therequirements of this subsection and the provisions of Chapter 8 of Title 65.2.
4. Any person who knowingly presents or causes to be presented to thegoverning body a false certificate shall be guilty of a Class 3 misdemeanor.
C. If, within any county imposing a license tax on contractors, there issituated a town which imposes a similar tax upon contractors, the business,firm, corporation or individual subject to such town license tax shall beentitled, upon displaying evidence that such town license taxes have beenpaid, to receive a credit on the license taxes imposed by the county to theextent of the license taxes paid to such town.
D. For the purpose of license taxation pursuant to § 58.1-3703, the term"contractor" means any person, firm or corporation:
1. Accepting or offering to accept orders or contracts for doing any work onor in any building or structure, requiring the use of paint, stone, brick,mortar, wood, cement, structural iron or steel, sheet iron, galvanized iron,metallic piping, tin, lead, or other metal or any other building material;
2. Accepting or offering to accept contracts to do any paving, curbing orother work on sidewalks, streets, alleys, or highways, or public or privateproperty, using asphalt, brick, stone, cement, concrete, wood or anycomposition;
3. Accepting or offering to accept an order for or contract to excavateearth, rock, or other material for foundation or any other purpose or forcutting, trimming or maintaining rights-of-way;
4. Accepting or offering to accept an order or contract to construct anysewer of stone, brick, terra cotta or other material;
5. Accepting or offering to accept orders or contracts for doing any work onor in any building or premises involving the erecting, installing, altering,repairing, servicing, or maintaining electric wiring, devices or appliancespermanently connected to such wiring, or the erecting, repairing ormaintaining of lines for the transmission or distribution of electric lightand power; or
6. Engaging in the business of plumbing and steam fitting.
(Code 1950, § 58-302.1; 1962, c. 553; 1984, c. 675; 1998, c. 503.)
§ 58.1-3714. Contractors; credits against tax; effect upon authority oftowns; workers' compensation requirements; penalty.
A. Whenever a license tax is levied on contractors by any county, city ortown, the governing body of such county, city or town may, in its discretion,require a bond from the person licensed, with such surety, penalty andconditions as it may deem proper.
B. 1. The governing body of any county, city or town shall not issue orreissue a business license under this chapter to any contractor who (i) hasnot obtained or is not maintaining workers' compensation coverage for hisemployees and (ii) at the time of application for such issuance orreissuance, is required to obtain or maintain such coverage pursuant toChapter 8 (§ 65.2-800 et seq.) of Title 65.2.
2. Each such governing body shall require every contractor to provide writtencertification at the time of any application for issuance or reissuance of abusiness license that such contractor is in compliance with the provisions ofChapter 8 of Title 65.2 and will remain in compliance with such provisions atall times during the effective period of any such business license.
3. The governing body of any county, city or town shall forward such signedcertification to the Virginia Workers' Compensation Commission, who shallconduct periodic audits of selected contractors to whom such body has issuedbusiness licenses to ensure the compliance of such contractors with therequirements of this subsection and the provisions of Chapter 8 of Title 65.2.
4. Any person who knowingly presents or causes to be presented to thegoverning body a false certificate shall be guilty of a Class 3 misdemeanor.
C. If, within any county imposing a license tax on contractors, there issituated a town which imposes a similar tax upon contractors, the business,firm, corporation or individual subject to such town license tax shall beentitled, upon displaying evidence that such town license taxes have beenpaid, to receive a credit on the license taxes imposed by the county to theextent of the license taxes paid to such town.
D. For the purpose of license taxation pursuant to § 58.1-3703, the term"contractor" means any person, firm or corporation:
1. Accepting or offering to accept orders or contracts for doing any work onor in any building or structure, requiring the use of paint, stone, brick,mortar, wood, cement, structural iron or steel, sheet iron, galvanized iron,metallic piping, tin, lead, or other metal or any other building material;
2. Accepting or offering to accept contracts to do any paving, curbing orother work on sidewalks, streets, alleys, or highways, or public or privateproperty, using asphalt, brick, stone, cement, concrete, wood or anycomposition;
3. Accepting or offering to accept an order for or contract to excavateearth, rock, or other material for foundation or any other purpose or forcutting, trimming or maintaining rights-of-way;
4. Accepting or offering to accept an order or contract to construct anysewer of stone, brick, terra cotta or other material;
5. Accepting or offering to accept orders or contracts for doing any work onor in any building or premises involving the erecting, installing, altering,repairing, servicing, or maintaining electric wiring, devices or appliancespermanently connected to such wiring, or the erecting, repairing ormaintaining of lines for the transmission or distribution of electric lightand power; or
6. Engaging in the business of plumbing and steam fitting.
(Code 1950, § 58-302.1; 1962, c. 553; 1984, c. 675; 1998, c. 503.)
