19890411 1989-14ORDINANCE NO. 1989- ]4
AN ORDINANCE TO AMEND SECTION 12-24 (a),
(b) AND (f), ARTICLE II, CHAPTER 12 OF THE
CODE OF THE CITY OF FAIRFAX, VIRGINIA
PERTAINING TO THE RATE FOR LICENSE TAXES
FOR RETAIL SALES.
BE IT ORDAINED by the City Council of the City of Fairfax,
Virginia that Section 12-24 (a), (b) and (f), Article II,
Chapter 12 of the Code of the City of Fairfax, Virginia is
hereby amended 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
twenty cents ($0.20) 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 and itinerant
merchants, as defined in (b) below,
~e~me~-~m-~-bel~w. In addition, no tax shall be imposed
upon a direct seller, as defined in (b) below, unless the total
sales of such seller exceed four thousand dollars ($4,000.00)
per year.
(b) For the purposes of this section, the following words
and phrases shall have the meanings respectively ascribed to
them by ~his subsection:
~t$~erant 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 houses or houses of private entertainment, or
in any street, alley or public place in any city or town, or in
1989-14 -2
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.
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.
Direct seller. Any person who engages in the trade or
business of sellinq or solicitinq the sale of consumer products
primarily in private residences and maintains no public
location for the conduct of such business and receives
remuneration for such activities, with substantially all of
such remuneration beinq directly related to sales or other
sales-oriented services, rather than to the number of hours
worked, and performs such activities pursuant to a written
contract between such person and the person for whom the
activities are performed and such contract provides that such
person will not be treated as an employee with respect to such
activities for federal tax purposes.
1989-14 -3
(f) Banks and savings and loan associations that sell
promotional items are engaged in retail sales as to the sales
of the promotional items and are not exempt from the city
license taxation as to those sales. However, no license tax
levied on a savings and loan association shall exceed fifty
dollars ($50.00) and shall be levied only where the main office
of such association is located.
This ordinance shall become effective December 31, 1989.
INTRODUCED:
PUBLIC HEARING:
ADOPTED:
ATTEST:
March 28~ 1989
April ll, 1989
April ll, 1989
City~Ci~rk --