19880322 1988-6ORDINANCE NO. 1988-6
A/q ORDINANCE AbIENDING FAIRFAX CITY CODE SECTION 8-
9(a) PERTAINING TO THE LEVY AND A/~OUNT OF TAX
IMPOSED BY THE CITY UPON RESIDENTIAL USERS FOR
UTILITY SERVICE.
BE IT ORDAINED by the City Council of the City of
Fairfax, Virginia, that Fairfax City Code Section 8-9(a)
be amended as follows:
Subsection (a) shall be amended to read in its entirety
as follows:
"(a) There is hereby imposed and levied by the
City, upon each purchaser of a utility service, a tax
on the amount charged by the seller against the
purchaser with respect to each utility service,
exclusive of any federal tax thereon. The tax rate
shall be fifteen percent (15%) of the charge for each
residential utility service and fifteen percent (15%)
of the charge for each commercial or industrial utility
service. In every case, the tax shall be collected by
the seller from the purchaser and shall be paid by the
purchaser to the seller for the use of the City at the
time the purchase price or such charge shall become due
and payable under the agreement between the purchaser
and seller."
This ordinance shall become effective upon the
date of its passage but the tax rate herein shall not
be imposed and levied until sixty (60) days subsequent
to the date written notice by certified mail of this
rate increase is received by the registered agent of
the utility corporation that is required to collect the
tax. The tax rates existing at time of passage of this
ordinance shall remain in full force and effect until
the tax rates set forth herein are in effect, imposed
and levied.
INTRODUCED: March 8, 1988
PUBLIC HEARING: March 22, 1988
ADOPTED: March 22, 1988
May~ Geor~ T~.× Snide'r, Jr.
ATTEST:
C~-~Y ~ierk ' -