A. Every person primarily conducting or carrying on a business who is licensed as a contractor by the state and who undertakes to, or offers to undertake to, or purports to have the capacity to undertake to, or submits bids to, or does personally 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 to do any part thereof, including the erection of scaffolding or other structures or works in connection therewith, is defined as a contractor. "Contractor," as used in this section, also includes subcontractor and specialty contractor, whether operating within the City or from outside the City with no fixed place of business in the City. A contractor shall pay an annual license fee as provided in Section 9.04.240 for each thousand dollars of gross receipts for work engaged in at sites within the City.

B. Any person subject to a license under provisions of this section may exclude from gross receipts the portion of those receipts paid to subcontractors, providing that a list of such subcontractors and the amounts of payment is reported to the Finance Department. The Finance Department shall pursue collection of the business license tax from all reported subcontractors.

C. Persons engaging in construction contracting and other business activities taxed on the basis of gross receipts under different rates, as provided by this chapter, may elect to combine gross receipts at one rate and obtain one license, if the provisions of Section 9.04.225 apply to the combined activities. (Ord. 7338-NS § 6, 2014; Ord. 5017-NS § I (part), 1977)