19931214 1993-48ORDINANCE NO. 1993- 48
AN ORDINANCE AMENDING SECTIONS 8-3.5
AND 8-3.8 OF ARTICLE I, CHAPTER 8 OF
THE CODE OF THE CITY OF FAIRFAX
CONCERNING DUE DATES FOR PAYMENT OF
PERSONAL PROPERTY TAXES.
BE IT ORDAINED by the City Council of the City of
Fairfax, Virginia, that Sections 8-3.5 and 8-3.8, of
Article I, Chapter 8 of the Code of the City of Fairfax
are hereby amended to read in their entirety as follows:
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 Dccc~.~cr
~ October 5 in the year assessed and if not timely paid,
shall be subject to a penalty of ten (10) percent of the
amount of the tax payable. Any penalties when so
assessed shall become part of the tax.
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
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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
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 nonprorating locality
into the city in a single tax year shall be entitled to a
property tax credit in the city if the person was liable
for personal property taxes on a motor vehicle and has
paid those taxes to a nonprorating locality for the
period of time commencing with the disposition of the
original vehicle and continuing through the close of the
tax year in which the owner incurred tax liability to the
nonprorating locality for the original vehicle.
(b) Filing 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 as
required by law shall incur a penalty of ten (10) percent
of the taxes assessed. 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 be due and
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payable at the time that the tax assessed is due and
payable.
(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
Scptcmbcr 30 Auqust 31 of the tax year shall be paid on
or before ~ October 5 of the tax year. Taxes on
motor vehicles which acquire a situs in the city after
~^~A~ 30 Auqust 31 shall be paid .... bcfcr~
........... ~ yca~ within 30 days of
billinq or October 5, whichever is later. Taxes not paid
by the due dates as required by law are subject to a
penalty of ten (10) percent 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 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) percent during 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
arising therefrom shall be granted 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.
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1993-48
This ordinance shall become effective at 12:01 a.m.
on January 1, 1994.
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INTRODUCED :
PUBLIC HEARING :
ADOPTED :
ATTEST:
Clerk
November 23, 1993
December 14, 1993
December 14, 1993
MAYOR
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