19661101 1996-12ORDINANCE NO. 1966-12
AN ORDINANCE PROVIDING FOR THE AMENDMENT OF
SECTION 7-3 OF THE CITY CODE OF FAIRFAX, VIRGINIA,
AND ESTABLISHING THE DUE DATE OF PERSONAL PROPERTY
TAXES, THE DUE DATE OF RETURNS FOR THE SAME AND
PENALTIES FOR THE FAILURE TO PAY PERSONAL PROPERTY
TAXES AND FOR FAILURE TO FILE RETURNS.
THE CITY COUNCIL HEREBY ORDAINS:
Section 7-3 of the City Code of the City of Fairfax is
hereby amended to read as follows:
1. All taxes on tangible personal property shall be due
and payable on the fifth day of December in the year assessed and
shall be subject to a penalty of five (5) per cent if not paid on
or by that date. Every person owning tangible personal property
subject to taxation shall file a return with the Commissioner of the
Revenue declaring the same on or before the first day in May in the
year in which said property is subject to taxation by the City of
Fairfax. For the failure to file timely such a return the Commis-
sioner of the Revenue shall assess a penalty of ten (10) per cent
of the amount of the tax otherwise assessed or two ($2.00) dollars,
whichever is greater. Said penalty for late filing shall be due and
payable at the time that the tax assessed is due and payable; and if
not paid at that time, an additional penalty thereon of five (5) per
cent shall be imposed.
2. Whenever December fifth or May first falls on a Satur-
day or Sunday the time for payment of a tax or filing of a return
required hereby shall be extended to the Monday immediately following.
3. In any case where the tax due on a single return does
not exceed one ($1.00) dollar the same shall not be assessed by the
Commissioner of the Revenue.
4. The present provisions of Section 7-3 of the Code of
the City of Fairfax are hereby repealed.
This Ordinance shall become effective immediately upon
Se
its adoption.
6.
Should any penalty provided by this Ordinance be de-
clared unlawful or void all remaining provisions of this Ordinance
shall stand in full force and effect.
ADOPTED this first day of
APPROVED:
ATTEST:
City ~Clerk
November , 1966.
Mayor
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