Contractors Quarterly Report

Applies To: General Contractors and Subcontractors

Legal Definition: Ordinance 1842 Contractor - any person who accepts orders or contracts from the owner of property or the property owner's duly authorized agent to assume authority or control, or to supervise, manage, or direct the work of others, or who is delegated authority by the owner to do so, whether at a fixed price or on a cost-plus basis, for doing any work.

Simple Definition: For General Contractors - If you do not buy a permit before doing a job in Auburn (which includes Auburn University Campus), then each quarter you would pay the City 1/4 of 1% of jobs in which you did not buy a permit. For Sub-Contractors - If you are not working under a General Contractor doing new construction OR you do not buy permits for your job, then on the jobs in which a permit was not purchased by you or the General Contractor you would owe the City 1/4 of 1% of these jobs. These are to be paid quarterly. All work on Auburn University Campus is subject to the 1/4 of 1%. Auburn Univeristy is in the City limits, but permits are not required by the City.

Example: You frame a new house. The General Contractor buys the permit for the entire job before starting construction. You do not pay 1/4 of 1% to the City for this job. If you paint an existing house, you do not have to buy a permit. You would be required to pay the City 1/4 of 1% on that job.

Due Dates:
1st Quarter (January, February, March) due April 30th.
2nd Quarter (April, May, June) due July 31st.
3rd Quarter (July, August, September) due October 31st.
4th Quarter (October, November, December) due January 31st.