19811201 1981-27upon the
calendar
here in."
OF~D INANCE ~!O. ~981-27
AN ORDINANCE A~NDING SUBSECTIONS 12-24 (1),
12-25(1), 12-26(1) and SECTION 12-39, ENACTING A NEW
SUBSECTION 12-8(c) AND REPEALING SECTION 12-31 OF THE
CODE OF THE CITY OF FAIRFAX, VIRGINIA.
BE IT ORDAINED by the City Council of the City of Fairfax,
Virginia that Chapter 12 of the Code of the City of Fairfax,
Virginia is hereby amended in the following manner:
1. A new subsection 12-8(c) is hereby enacted to read in
its entirety as follows:
"(c) Computation of annual license taxes based
upon gross receipts for persons continuing the
operation of a business, profession, trade or
occupation which has existed within the City for
at least one full calendar year shall be based
gross receipts from the preceding
year except a s otherwi se provided
2. Subsection 12-24(1) of said Chapter is amended to read
in its entirety as follows:
"(1 ) Every person engaged in retail sale s,
including operators of coin-operated machines
or devices as defined below, shal~ ~'.ay for
the privilege an annual license tax the
greater of thirty dollars or seventeen cents
per one hundred dollars of gross receipts
based upon the gr os s r ece ipt s from su ch
retail sales in the next preceding calendar
year. However, such tax shall be exactly
thirty dollars for peddlers, as defined in
(2) (d) below, and itinerant merchants, as
defined in (2)(e) below."
3. Subsection 12-25(1) of said Chapter is amended to read
in its entirety as follows:
"(1) Every person engaged in a financial, real
estate or professional service shall pay for
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the privilege an annual license tax the
greater of thirty dollars or forty cents per
one hundred dollars of gross receipts based
upon the gross receipts from such services in
the next preceding calendar year. However,
such tax shal 1 be the greater of thirty
dollars or twenty-three cents per one hundred
dollars of gross receipts based upon gross
receipts from rental in the next preceding
calendar year for lessors of real property.
It is the intent of this section to tax
individual ly al 1 persons practicing a
profession including persons who practice a
profession as a member of a partnership, firm
or corporation, or who are employees thereof.
In the case of employees, gross receipts
shall be measured by salary or ccmmission
received. As to the members of partnerships
or firms, they shall be taxed only in the
proportion that their respective share in the
partnership or firm bears to the total gross
receipts. In lieu of individual licenses
such members may file jointly for a single
license and pay a collective license tax upon
the total gross receipts. A joint filing
must include a complete list of all members
for whom the license tax is being paid."
4. Sec. 12-26(1) of said Chapter is amended to read in its
entirety as follows:
(1) Every person engaged in a repair, personal or
business service or any other business or
occupation not specifically listed or
excepted from section 58-266.1 of the Code of
Virginia, as amended, shall pay for the
1981-27
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privilege an annual license tax the greater
of thirty dollars or eighteen cents per one
hundred dollars of gross receipts based upon
the gross receipts from such services in the
next preceding calendar year. However, such
tax sh al 1 be exactly thirty dollars for
transportation services, including bus and
taxi services."
4. Sec. 12-39 of said Chapter is amended to read in its
entirety as follows:
"Sec. 12-39. Wholesale sales.
(a) A "wholesale sale" is the sale of
products to others for resale or for
institutional, commercial or industrial use.
(b) Every person conducting or engaging in
the business of wholesale sales shall pay for the
privilege an annual license tax the greater of
thirty dollars or five cents per one hundred
dollars of gross receipts based upon the gross
receipts from such wholesale sales in the next
preceding calendar year."
6. Section 12-31 of Chapter 12 of the Code of the City of
Fairfax, Virginia is hereby repealed in its entirety.
This ordinance shall become effective immediately upon its
adoption.
INTRODUCED:
November 17, 1981
ADOPTED:
Attest:
~ C~t~le rk
December 1, 1981
Mayor