19781205 1978-25ORDINANCE NO. 1978-25
AN ORDINANCE AMENDING SECTION 51
OF CHAPTER XII OF THE CODE OF THE
CITY OF FAIRFAX, VIRGINIA, PROVIDING
FOR A TAX UPON THE GROSS RECEIPTS OF
OPERATORS OF COIN OPERATED
MACHINES OR DEVICES
BE IT ORDAINED by the City Council of the City of Fairfax,
Virginia, that Section 51 of Chapter XII of the Code of the City
of Fairfax, Virginia, be and is hereby amended to read in its
entirety as follows:
"Sec. 12-51: Retail Merchants
(a) Every person conducting or engaging in any of the
retail merchant occupations, businesses or trades listed in this
subsection shall pay for the privilege an annual tax of twenty-
five dollars on the first ten thousand dollars of gross receipts,
and in addition thereto, eighteen cents per one hundred dollars
on the next nine hundred ninety thousand dollars of gross receipts
twelve cents per one hundred dollars on the next one million dol-
lars of gross receipts, ten cents per one hundred dollars on the
next one million dollars of gross receipts and eight cents per
one hundred dollars on all gross receipts in excess of three mil-
lion dollars. The tax shall be based upon the gross receipts from
such occupation or business conducted in the city in the next
g calendar year. The minimum annual license tax shall be
~wenty-five dollars.
Merchants to be licensed under this section are:
Aircraft or aircraft parts.
Antiques.
Auto accessory, tire and battery.
Auto sales or motor vehicle dealers.
Bakeries or caterers.
Bicycles.
Boats, motors.
Books or stationary.
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Building materials.
Candy or nut store.
Cigars, tobacco or newsstands.
Clothing, any and all.
Coal dealers.
Confectionery.
Custom tailor.
Dairy products.
Delicatessen.
Department stores.
Drapery, curtain or upholstery.
Drug.
Dry goods stores.
Eggs, poultry.
Farm Equipment.
Filling stations.
Fish seafood market.
Floor covering.
Florists.
Fruit stores or vegetable markets.
Fuel dealers.
Furniture.
Furriers.
Garden supplies.
General stores.
Gift, novelty or souvenir.
Grocery.
Hardware.
Heating, plumbing or electrial equipment.
Hog, grain, feed or seed.
Hosiery.
Ice.
Jewelry.
Livestock dealer.
Luggage.
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Lumber goods.
Meat market.
Men and boys' clothing.
Millinery.
Motorcyle.
Musical instruments.
Office, store, appliance supply.
Opticians or optical.
Paint, glass or wallpaper.
Photographic supplies and equipment.
All radio or household appliances.
Restaurants, eating places or nightclubs.
Secondhand stores, other than junk.
Scientific, medical supplies.
Shoes.
Soda fountain.
Sporting goods.
Used cars.
Variety stores.
Workmen's clothing.
Other retail stores and retail merchants.
art. 3, Section 25.)
(9-18-63,
(b) Every person conducting or engaging in any of the
retail merchant occupations, businesses or trades listed in this
subsection shall pay for the privilege an annual tax of eighteen
cents per one hundred dollars of gross receipts. The minimum tax
shall be $30.00. The tax shall be based upon the gross receipts
actually received from such occupation or business conducted in
the city in the next preceding calendar year, except new businesse
shall compute the tax based upon estimated gross receipts or gross
expenditures as provided in Sec. 12-10.
Merchants to be licensed under this subsection are:
Operators of coin operated machines or
devices. For the purposes of this
subsection "operators of coin operated
machines or devices" shall mean
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any person, firm or corporation selling,
leasing, renting or otherwise furnishing
or providing a coin operated machine or
device operated on a coin-in-the-slot
principle within the City of Fairfax;
provided, however, the term "operators
of coin operated machines or devices"
shall not include a person, firm or corpora-
tion owning less than three coin machines
and operating such machines on property
owned or leased by such person, firm
or corporation.
(c) Any retail merchant as defined under subsection (a)
who is also an "operator of coin operated machines or devices" as
defined in subsection (b) may file a single return combining gross
receipts taxable under subsections (a) and (b) and compute the
tax in accordance with the rates provided in subsection (a).
This amendment shall become effective January 1, 1979.
Introduced: NovemDer 2], 1978
Adopted:
December 5, ]978
ATTEST:
Mayor
'f - Ci~ Clerk