20000725 2000-17ORDINANCE NO. 2000- 17
AN ORDINANCE AMENDING ARTICLE I, CHAPTER 12 OF THE
CODE OF THE CITY OF FAIRFAX, VIRGINIA, BY AMENDING
SECTION 12-6(B), PERTAINING TO THE DUE DATE FOR
APPLICATIONS FOR BUSINESS, TRADE, PROFESSION,
OCCUPATION OR CALLING LICENSES, AND SECTION 12-15(a),
PERTAINING TO THE DUE DATES FOR LICENSE TAX PAYMENTS.
BE IT ORDAINED, by the City Council of the City of Fairfax, that Article I, Chapter 12,
Section 12-6(b) of the Code of the City of Fairfax, Virginia, is hereby amended to read in its
entirety as follows:
Sec. 12-6.
License required; application for license; extensions of time to file application for
license; corrections to application for license.
(b)
Each person shall apply for a license prior to beginning business if such person was not
subject to licensure in the city on or before January 1 of the license year, or no later than
March 1 of the license year if such person had been issued a license for the preceding year.
The application shall be on forms prescribed and furnished in duplicate by the
commissioner of the revenue. Such forms shall be accurately and fully completed and
executed by the applicant and shall contain such information as may be required by the
commissioner of the revenue. An application for a license must be filed in accordance with
this chapter, regardless whether a license tax is due or the license tax is not applicable to a
business, profession or occupation.
BE IT FURTHER ORDAINED, by the City Council of the City of Fairfax, that Article I,
Chapter 12, Section 12-15(a) of the Code of the City of Fairfax, Virginia, is hereby amended to
read in its entirety as follows:
Sec. 12-15. When license taxes payable.
(a)
The license tax shall be paid with the application in the case of any license not based on
gross receipts. If the license tax is measured by the gross receipts of the business, the tax
shall be paid on or before March of the license year or, in the case of a person first
beginning business in the city, within thirty (30) days after beginning business.
This ordinance shall become effective as provided by law.
INTRODUCED: July 11, 2000
PUBLIC HEARING: July 25, 2000
ADOPTED: July 25, 2000
Vote:
Councilman Coughlan aye
Councilman Greenfield aye
Councilman Lederer aye
Councilman Petersen aye
Councilman Rasmussen aye
Councilman Silverthome aye
July 27, 2000
Date
ATTEST:
~--(] City Clerk -