1007. PRIME CONTRACTORS.

For the purpose of this Chapter, a prime contractor is a person entering into a realty improvement contract with another person. Operative builders, industry number 1531, an enumerated in the Standard Industrial Classification Manual, 1972, as prepared by the statistical policy division of the Office of Management and Budget, Office of the President, are prime contractors regardless of whether they perform construction work themselves or contract with other contractors. A person who is not primarily in the business of making realty improvements and regularly employs persons for the purpose of repairing, maintaining or making realty improvements for his own use and who repairs, maintains or makes a realty improvement for his own use with his regular employees is not a prime contractor and is not liable for the taxes herein.