                                 CODE OF VIRGINIA

CONTRACTORS; CREDITS AGAINST TAX; EFFECT UPON AUTHORITY OF TOWNS; WORKERS&#8217;
COMPENSATION REQUIREMENTS; PENALTY (§ 58.1-3714)

A. Whenever a license tax is levied on contractors by any county, city or town,
the governing body of such county, city or town may, in its discretion, require
a bond from the person licensed, with such surety, penalty and conditions as it
may deem proper.

B. 1. The governing body of any county, city or town shall not issue or reissue
a business license under this chapter to any contractor who (i) has not obtained
or is not maintaining workers&#8217; compensation coverage for his employees and
(ii) at the time of application for such issuance or reissuance, is required to
obtain or maintain such coverage pursuant to Chapter 8 (§ 65.2-800 et seq.) of
Title 65.2.

   2. Each such governing body shall require every contractor to provide written
   certification at the time of any application for issuance or reissuance of a
   business license that such contractor is in compliance with the provisions of
   Chapter 8 of Title 65.2 and will remain in compliance with such provisions at
   all times during the effective period of any such business license.

   3. Any person who knowingly presents or causes to be presented to the
   governing body a false certificate shall be guilty of a Class 3 misdemeanor.

C. If, within any county imposing a license tax on contractors, there is
situated a town which imposes a similar tax upon contractors, the business,
firm, corporation or individual subject to such town license tax shall be
entitled, upon displaying evidence that such town license taxes have been paid,
to receive a credit on the license taxes imposed by the county to the extent of
the license taxes paid to such town.

D. For the purpose of license taxation pursuant to § 58.1-3703, the term
&#8220;contractor&#8221; means any person, firm or corporation:

   1. Accepting or offering to accept orders or contracts for doing any work on
   or 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 or
   other work on sidewalks, streets, alleys, or highways, or public or private
   property, using asphalt, brick, stone, cement, concrete, wood or any
   composition;

   3. Accepting or offering to accept an order for or contract to excavate earth,
   rock, or other material for foundation or any other purpose or for cutting,
   trimming or maintaining rights-of-way;

   4. Accepting or offering to accept an order or contract to construct any sewer
   of stone, brick, terra cotta or other material;

   5. Accepting or offering to accept orders or contracts for doing any work on
   or in any building or premises involving the erecting, installing, altering,
   repairing, servicing, or maintaining electric wiring, devices or appliances
   permanently connected to such wiring, or the erecting, repairing or
   maintaining of lines for the transmission or distribution of electric light
   and power; or

   6. Engaging in the business of plumbing and steam fitting.

HISTORY: Code 1950, § 58-302.1; 1962, c. 553; 1984, c. 675; 1998, c. 503; 2024,
c. 558.