19890613 1989-25ORDINANCE NO. 1989-25
AN ORDINANCE TO AMEND SECTION 12-24 (a) AND
(b), ARTICLE II, CHAPTER 12 OF THE CODE OF
THE CITY OF FAIRFAX, VIRGINIA PERTAINING TO
LICENSE TAXES FOR RETAIL SALES FOR PEDDLERS
AND SOLICITORS.
BE IT ORDAINED by the City Council of the City of Fairfax,
Virginia that Section 12-24 (a) and (b), Article II, Chapter 12
of the Code of the City of Fairfax, Virginia is hereby amended
to read in its entirety as follows:
Sec. 12-24. Retail sales.
(a) Every person engaged in retail sales, including
operators of coin-operated machines or devices as defined below,
shall pay for the privilege an annual license tax the greater of
thirty dollars ($30.00) or seventeen cents ($0.17) per one
hundred dollars ($100.00) of gross receipts based upon the gross
receipts from such retail sales in the next preceding calender
year. However, such tax shall be exactly thirty dollars ($30.00)
for peddlers, solicitors and itinerant merchants, as defined in
(b) below. Promoters, as defined in (b) below, shall be
responsible for payment of the tax for all peddlers and
solicitors listed in an application for a promoter's license.
(b) For the purposes of this section, the following words
and phrases shall have the meanings respectively ascribed to them
by this subsection:
Itinerant merchant. Any person who engages in, does or
transacts any temporary or transient business in the state,
either in one locality or in traveling from place to place in the
sale of goods, wares and merchandise, and who for the purpose of
carrying on such business hires, leases, uses or occupies any
building or structure, motor vehicle, tent, car, boat or public
room or any part thereof, including rooms in hotels, lodging
1989-25
houses or houses of private entertainment, or in any street,
alley or public place in any city e~-t~, or in any public road
in any county, for a period of less than one year, for the
exhibition of or sale of such goods, wares or merchandise.
Operator of coin-operated machine or device. Any person
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; provided, however, the term "operator
of coin-operated machines or devices" shall not include a person
owning less than three coin machines and operating such machines
on property owned or leased by such person.
peddler. Any person who carries from place to place any
goods, wares or merchandise and offers to sell or actually sells
and delivers at the same time. Such person does not keep a
regular place of business with regular business hours. Any
person who keeps a regular place of business, with regard
business hours at the same place, who other than at that regular
place of business, personally or through agents offers for sale
or sells and, at the time of such offering for sale, delivers
goods, wares and merchandise is a peddler.
Promoter. Any individual who sponsors an arts and crafts
show in a fully enclosed shopping mall where individual arts and
crafts peddlers or solicitors offer goods for sale to the general
public.
Retail merchant. Any person who makes retail sales.
Retail sale. The sale of goods, wares and merchandise for
any purpose other than resale but not including sales at
wholesale to institutional, commercial and industrial users.
Solicitor. Any person who travels from place to place
taking or attempting to take orders for merchandise or
subscriptions for future delivery, or for services to be
furnished in the future, whether or not the individual uses
1989-25
samples or collects advance payments; to use any buildinq,
structure, or other location within the city for the sole purpose
of exhibiting samples and taking orders for future delivery.
This ordinance shall become effective upon execution by the
Mayor.
INTRODUCED: May 23, 1989
PUBLIC HEARING: June 13, 1989
ADOPTED: June 13, 1989
ATTEST:
City C~r~j