19981208 1998-37ORDINANCE NO. 1998-37
AN ORDINANCE TO AMEND CHAPTER 8, SECTION 3.3
OF THE CODE OF THE CITY OF FAIRFAX, VIRGINIA
TO MODIFY THE FILING REQUIREMENTS FOR
PERSONAL PROPERTY TAX RETURNS.
BE IT Ordained by the City Council of the City of Fairfax, Virginia, that
Chapter 8, Section 3.3 of the Code of the City of Fairfax, Virginia is amended
to read in its entirety as follows:
Section 8-3.3.
Filing dates, penalty for failure to file.
Except where personal property taxes are prorated as provided by law,
every person owning or leasing tangible personal property subject to
taxation shall file a return with the Commissioner of the Revenue by
such date set forth herein:
mo
Every person owning or leasing tangible personal property, other
than motor vehicles, that is subject to taxation by the City shall
cause a return to be filed with the Commissioner of the Revenue
on or before May 1 of the year in which such property is subject
to taxation by the City(the "tax year"). If the property acquires
situs, as defined in the Code of Virginia, or if there is a change in
status of the property, as defined in paragraph E of this section, on
or after March 2 of the tax year, then the property owner shall file
a return with the Commissioner of the Revenue within sixty (60)
days of the change in status of the property or its acquisition of
situs in the City.
Bo
Every person owning or leasing a motor vehicle, which acquires
situs or has title transferred in the City between January 2 and
March 1 of the tax year, must file a personal property tax return
for that vehicle with the Commissioner of the Revenue by no later
than May 1 of the tax year.
Co
Every person owning or leasing a motor vehicle, which acquires
situs or has title transferred in the City on March 2 or later of the
tax year, must file a personal property tax return for that vehicle
with the Commissioner of the Revenue within 60 days from the
date the motor vehicle acquires situs or has title transferred.
Do
Any person owning or leasing a motor vehicle, who has
previously filed a personal property tax return with the
Commissioner of the Revenue for that vehicle, and for which
vehicle there has been no change in the situs or status, as set forth
in paragraph E of this section, shall not be required to file another
personal property tax return on such vehicle, until and if such situs
or status changes.
E. For the purpose of this section, "change in status" shall mean one
or more of the following:
(i)
A change occurs in the name or address of the person or
persons, or entity, owning or leasing said tangible personal
property.
1998-37 -2
(ii) A change occurs in the taxable situs of tangible personal
property.
(iii) Any action which causes personal property to acquire situs
in the City has occurred during the tax year and for which
no personal property tax return has been filed by the
owner.
(iv) Any change affecting the assessment or levy of the
personal property tax has occurred for which a tax return
has been previously filed.
Fo
The Commissioner of the Revenue shall prescribe forms for the
reporting of all tangible personal property subject to taxation by
this Article.
For failure to timely file such a return as required by this Section, the
Commissioner of the Revenue shall assess a penalty of ten (10)
percent of the amount of the tax assessable. 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.
State law reference-Tangible personal property taxes, Code of Va., §
58.1-3500 et seq.
This ordinance shall become effective on January 1, 1999.
INTRODUCED: November 24, 1998
PUBLIC HEARING: December 8, 1998
ENACTED: December 8, 1998
The vote on the motion to adopt the ordinance was recorded as follows:
Councilman Coughlan
Councilman Greenfield
Councilman Lederer
Councilman Petersen
Councilman Rasmussen
Councilman Silverthome
Vote
Aye
Aye
Aye
Aye
Aye
Aye
ATTEST:
Mayor
lerk