Section 624.020 - "Contractor" synonymous with "builder"; "contractor" defined1. "Contractor" is synonymous with "builder."2. A contractor is any person, except a registered architect or a licensed professional engineer, acting solely in a professional capacity, who undertakes to, offers to undertake to, purports to have the capacity to undertake to, or submits a bid to, or does himself, herself or itself or by or through an employee or employees of the contractor or of another contractor, 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. Evidence of the securing of any permit from a governmental agency or the employment of any person on a construction project must be accepted by the Board or any court of this State as prima facie evidence that the person securing that permit or employing any person on a construction project is acting in the capacity of a contractor pursuant to the provisions of this chapter.3. A contractor includes a subcontractor or specialty contractor, but does not include anyone who merely furnishes materials or supplies without fabricating them into, or consuming them in the performance of, the work of a contractor.4. A contractor includes a construction manager who performs management and counseling services on a construction project for a professional fee.5. A contractor does not include an owner of a planned unit development who enters into one or more oral or written agreements with one or more general building contractors or general engineering contractors to construct a work of improvement in the planned unit development if the general building contractors or general engineering contractors are licensed pursuant to this chapter and contract with the owner of the planned unit development to construct the entire work of improvement.6. As used in subsection 2, "employee" means a natural person who: (a) Works under the direction and control of a contractor; and(b) For federal income tax purposes:(1) Is required by the contractor to complete a Form W-4 for the withholding of federal income taxes from wages paid to the person by the contractor; and(2) Is provided at the end of each year a Form W-2 for the reporting of wages paid to the person by the contractor.[2:Art. II:186:1941; A 1955, 378] + [3:Art. II:186:1941; 1931 NCL § 1474.11]-(NRS A 1975, 831; 1977, 319; 1997, 1037; 2001, 1621; 2003, 1899, 2140; 2005, 1223; 2021, 816)Amended by 2021, Ch. 176,§2, eff. 10/1/2021.[2:Art. II:186:1941; A 1955, 378] + [3:Art. II:186:1941; 1931 NCL § 1474.11 ] - (NRS A 1975, 831; 1977, 319; 1997, 1037; 2001, 1621; 2003, 1899, 2140; 2005, 1223)