19921013 1992-32ORDINANCE NO. 1992- 32
AN ORDINANCE AMENDING AND RENUMBERING
SECTIONS 8-3, 8-3.1, 8-3.2, AND 8.3.3
OF ARTICLE I, CHAPTER 8 OF THE CODE
OF THE CITY OF FAIRFAX AND ADDING
THERETO SECTIONS 8-3.4 THROUGH 8-3.12
AND SECTION 8-4.1 CONCERNING PERSONAL
PROPERTY TAXES, SITUS, EXEMPTIONS,
FILING DATES, PAYMENT DATES, PENALTY,
INTEREST, WAIVER, PRORATION OF SUCH
TAXES, CRIMINAL PENALTIES FOR FAILURE
TO FILE RETURNS AND FALSE STATEMENTS.
1. BE IT ORDAINED by the City Council of the City
of Fairfax, Virginia that Sections 8-3, 8-3.1, 8-3.2 and
8-3.3 of Article I, Chapter 8 of the Code of the City of
Fairfax are hereby amended and renumbered and new
Sections 8-3.4 through 8-3.12 and 8-4.1 are added to such
article and chapter to read in their entirety as follows:
Sec. 8-3. Personal Property Tax.
Except as provided in Sections 8-3.2 and 8-3.8,
there is hereby imposed and levied a personal property
tax on the assessed value of all tangible personal
property and machinery and tools as classified in Title
58.1, Chapter 35 of the Code of Virginia, as amended,
with a situs in the city as of January 1 of each year at
a rate or rates established annually by the city council.
Sec. 8-3.1. Situs.
The situs for personal property and machinery and
tools shall be as set forth in Title 58.1, Chapter 35 of
the Code of Virginia, as amended.
Sec 8-3.2. Exemptions.
The following classes of personal property shall be
exempt from taxation:
(a) Household goods and personal effects as defined
in Section 58.1-3504 of the Code of Virginia, as amended;
and
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(b) Farm animals, grains and feeds used for thn
nurture of farm animals, farm machinery, implements and
equipment as defined in Section 58.1-3505 of the Code of
Virginia, as amended.
Sec. ~ 8-3.3.
~ ...... , ............ pay t
duc; intcrcst. Filing date, penalty
for failure to file.
(a) Except where personal property taxes are
prorated as provided by law, ~every person owning o_~r
leasing tangible personal property subject to taxation
shall file a return with the commissioner of the revenue
declaring the same on or before May 1 in the year in
which such property is subject to taxation by the city.
For the failure to timely file such a return, the
commissioner of the revenue shall assess a penalty of ten
(10) per cent of the amount of the tax assessable
~th ....... ~S .... d ~ ~~.. d~ll~ ~y ..... ,,
~.~.~^-. Such penalty for late filing shall be assessed
on the day after the return is due. Such penalty shall
become part of the tax and shall be due and payable at
the time that the tax assessed is due and payable and, if
............... part ~f thc tax.
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1992-32
Sec. 8-3.4. Extension of time to file tangible
business personal property and machinery
and tools tax returns.
An extension of time, not to exceed sixty (60) days,
for filing tangible business personal property and
machinery and tools returns may be granted by th~
commissioner of the revenue if, in the opinion of thm
commissioner, good cause exists. Each application for an
extension of time shall be filed in writing with thm
commissioner before the May 1 filing deadline on forms
provided by the commissioner. The commissioner shall
keep a record of every such extension. If any person who
has been granted an extension of time for filing a return
fails to file such return within the extended time, such
case shall be treated the same as if no extension had
been granted.
Sec. 8-3.5. Payment Date.
Except where personal property taxes are prorated by
law, all taxes on tangible personal property and
machinery and tools shall be due and payable on December
5 in the year assessed and, if not timely paid, shall be
subject to a penalty of ten (10) per cent of the amount
of the tax payable. Any penalties when so assessed shall
become part of the tax.
Sec. ~ 8-3.6. Interest.
%cb~ Intcrcst. In addition to such penalties,
interest shall be imposed on such delinquent taxes
including penalties from the first day following the day
such taxes are due. The rate of interest on delinquent
taxes shall be as follows: Ten (10) per cent during the
first year of delinquency; and thereafter at the rate of
interest established from time to time pursuant to
Section 58.1-3916 of the Code of Virqinia, as amended.
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1992-32
Sec. ~ 8-3.7.
Minimum Tax.
~=~ In any where
case
a tax bill docs .not cxccod amounts to less than five
dollars ($5.00), the treasurer shall not send a bill to
such taxpayer.
Sec. 8-3.8. Proration of personal property tax on
motor vehicles.
(a) Personal Property Tax. Effective January 1,
1993, a personal property tax shall be levied and
collected on all motor vehicles which have acquired a
situs in the city after January 1 of each year for the
balance of such tax year. When a motor vehicle with a
situs in the city is transferred to a new owner within
the city, the tax on the motor vehicle shall be prorated
to the new owner for the portion of the tax year during
which the new owner owns the motor vehicle. When a motor
vehicle loses its situs within the city or has its title
transferred after January 1 of the tax year, the taxpayer
shall, upon application to the commissioner of the
revenue, be relieved from the tax, prorated on a monthly
basis, and receive from the treasurer a refund or credit,
at the option of the taxpayer, for the tax already paid,
provided that such application is made within three (3)
years from the last day of the tax year during which the
motor vehicle lost its situs in the city or title was
transferred. No refund or credit shall be made if the
motor vehicle acquires a situs within the Commonwealth in
a nonprorating locality. For purposes of proration, a
1992-32
period of more than one-half of a month shall be counted
as a full month and a period of less than one-half of a
month shall not be counted.
Any person who moves from the nonproratinq locality
into the city in a sinqle tax year shall be entitled to ,i,
property tax credit in the city if (i) the person wa~
liable for personal property taxes on a motor vehicle and
has paid those taxes to a nonprorating locality and (ii)
the owner replaces for any reason the original vehicln
upon which taxes are due to the nonproratinq locality for
the same tax year. The city shall provide a credit
aqainst the total tax due on the replacement vehicle in
an amount equal to the tax paid to the nonprorating
locality for the period of time commencing with th~
disposition of the original vehicle and continuing
through the close of the tax year in which the owner
incurred tax liability to the nonproratinq locality for
the original vehicle.
(b) Filinq Dates, penalty. Effective January 1,
1993, tax returns for all motor vehicles which acquire a
situs within the city or have title transferred on
January 2 through April 2 of the tax year shall be filed
on or before May 1 of the tax year. Motor vehicles which
acquire a situs in the city or have title transferred on
or after April 2 of the tax year shall be filed within
thirty (30) days of the date on which the situs is
acquired or title transferred. Any person failing to
file a personal property return on motor vehicles am
required by law shall incur a penalty of ten percent
(10%) of the taxes assessed. Such penalty for late
filinq shall be assessed on the day after the return is
due. Such penalty shall become part of the tax and b~
due and payable at the t~me that the tax assessed is duo
and payable.
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1992-32
(C) Payment Dates. Effective January 1, 1993,
payment of taxes for any motor vehicle which acquired a
situs in the city or have title transferred on or before
September 30 of the tax year shall be paid on or befor~
December 5 of the tax year. Taxes on motor vehicles
which acquire a situs in the city after September 30
shall be paid on or before February 15 of the following
year. Taxes not paid by the due dates as required by law
are subject to a penalty of ten (10) per cent of the
amount of tax payable. Any penalties herein when so
assessed shall become part of the tax. In addition to
such penalties, interest shall be imposed on such
delinquent taxes includinq penalties from the first day
following the day such taxes are due. The rate of
interest on delinquent taxes shall be as follows: Ten
(10) per cent durinq the first year of delinquency; and
thereafter at the rate of interest established pursuant
to Section 58.1-3916 of the Code of Virginia, as amended.
(d) Exemption when taxes paid elsewhere in the
Commonwealth. Effective January 1, 1993, an exemption
from prorated personal property taxes and any penalties
arisinq therefrom shall be qranted for any tax year or
portion thereof during which the property was legally
assessed by another jurisdiction in the Commonwealth and
such tax on the assessed property was paid.
Sec. ~ 8-3.9.
Waiver of Penalties.
~,'~ The commissioner of the revenue may waive the
fili lty ib i
late ng pena descr ed n
this section and the e~ treasurer may waive the late
p y p lty ~ ~ '~ ab .... nd
a ment ena ~ .... ~A~ ~ ....... ~A_
interest described in~.b_~t~--~,'~' --~.~ this section,
when in the judgement of the commissioner of the revenue
the failure to file the return or when in the judgement
1992-32
of the ~ treasurer the failure to pay the tax was not
in any way the fault of the taxpayer or was the fault of
the commissioner of the revenue or the treasurer, as the
case may be. The failure to file a return or to pay a
tax due to a medically determinable physical or mental
impairment on the date the return or tax is due shall be
presumptive proof of lack of fault on the taxpayer's
part, provided the return is filed or the taxes are paid
within thirty days of the due date; however, this
provision shall not apply if there is a committee, legal
guardian or other fiduciary handling the individual's
affairs. A request for such a waiver of penalty and/or
interest may not be considered unless it is in writing.
Upon written request for such a waiver, the officer or
officers with the authority to grant the request shall
make and retain for three (3) years a written
determination of that request.
Sec. ~ 8-3.10. Additional charge for returned check.
Sec. ~ 8-3.11. Payments by credit card.
Sec. ~ 8-3.12 Administrative cost.
Sec. 8-4.1. Criminal penalties for failure to file
returns; false statements.
It shall be unlawful for any person to willfully
fail or refuse to file any tangible personal property or
machinery and tools tax return at the time or times
required by the provisions of this chapter or to mak~
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1992-32
false statements with intent to defraud in such returns.
Such person shall be quilty of (a) a Class three
misdemeanor of the amount of the tax lawfully assessed in
connection with the return is one thousand dollars
($1,000.00) or less; or (b) a Class one misdemeanor in
the amount of the tax lawfully assessed in connection
with the return is more than one thousand dollars
.($1,ooo.oo).
2. BE IT FURTHER ORDAINED that the remaining
subsections of the sections hereby amended shall continue
to read as previously enacted.
This ordinance shall become effective as provided by
law.
INTRODUCED :
PUBLIC HEARING :
ADOPTED :
September 22, 1992
October 13, 1992
October 13, 1992
ATTEST:
~ ~2ity Clerk
DATE