Section 4-7.2-24. Contractors and contracting; license tax rate.
Every person conducting or engaging in contracting occupations, businesses, trades or callings shall be considered a contractor and shall pay an annual license tax of Eleven Cents for each One Hundred Dollars of gross receipts. For the purposes of this Article, the meaning of the term "contractor" provided by Va. Code § 58.1-3714(B) is incorporated by reference. The provisions of Va. Code § 58.1-3715 relating (i) to licensing exemptions, (ii) to licensing requirements for businesses located outside of the County which do more than $25,000 per year in the County and (iii) to credits for business done in other counties, cities and towns in which a similar tax is paid are incorporated by reference.