19861125 1986-48ORDINANCE NO. 1986-48
AN ORDINANCE AMENDING SECTION 12-25 OF THE CODE OF THE CITY OF FAIRFAX TO CHANGE
THE BUSINESS LICENSE TAX APPLICABLE TO LESSORS OF RESIDENTIAL REAL PROPERTY.
BE IT ORDAINED by the City Council of the City of Fairfax, Virginia, that
Subsection (a) of Section 12-25 of the Code of the City of Fairfax be and here-
by is amended to read in its entirety as follows:
"(a) Generally. Every person engaged in a financial, real estate
or professional service shall pay for the privilege an annual license tax
the greater of thirty dollars ($30.00) or forty cents ($0.40) per one
hundred dollars ($100.00) of gross receipts based upon the gross receipts
from such services in the next preceding calendar year. However, for
persons engaged in the business of leasing real property, the tax rate
shall be as follows: For the lessors of commercial and industrial real
property and the lessors of dwelling units in apartment houses, the tax
shall be the greater of thirty dollars ($30.00) or twenty-three cents
($0.23) per one hundred dollars ($100.00) of gross receipts from the renta
in the next preceding calendar year; for lessors of all other residential
real property, including single family detached and semi-detached dwell-
ings, townhouses and condominium units, the tax shall be the greater of
thirty dollars ($30.00) or fifty cents ($0.50) per one hundred dollars
($100.00) of gross receipts from the rental in the next preceding calendar
year. The definitions of uses of real property in Section 26-4 shall appl~
to this section. It is the intent of this section to tax individually all
persons practicing a profession including persons who practice a professior
as members or employees of a partnership, firm or corporation. In the cas(
of employees, gross receipts shall be measured by salary or commission re-
ceived. As to the members of partnerships or firms, they shall be measure<
by salary or commission 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."
The remainder of Section 12-25 shall continue in full force and effect
~xcept as specifically amended above.
This ordinance shall become effective immediately upon its execution by
the Mayor.
Introduced: November 11, 1986
~ublic Hearing: November 25, 1986
~dopted: November 25, 1986
~TTEST: