Utility Tax Ordinance VIRGINIA ELECTRIC AND POWER COMPANY
CITIES WITHIN SERVICE AREA OF VEPCO WHICH
IMPOSE A MONTHLY UTILITY_ TAX ON PURCHASES
OF ELECTRIC AND GAS UTILITY SERVICE
City Present Monthly Rate and Ceiling
City of Alexandria 10% First $10 Residential
10% First $100 Commercial and Industrial
City of Buena Vista 20% First $5.00 (Except Manufacturers)
20% First $25.00 (Manufacturers)
City of Charlottesville 5% First $3,000
2% Excess $3,000
City of Chesapeake 10% First $7.50 Gas
10% First $15 Residential - Electirc - No tax on
electricity for residential water
heating (a) or residential unmetered
electric service.
10% First $450 Commercial and Industrial - Electric
City of Colonial Heights 5% First $10 - No tax on electricity for water
heating (a)
City of Covington 5% First $7,000 - No tax on electricity for water
heating (a)
Town of Emporia 5% First $10 Residential - No tax on electricity for
water heating (a)
5% First $100 Commercial and Industrial
City of Falls Church 10% First $50
City of Hampton 15% First $6 Gas
15% First $12 Electric - No tax on electricity for
water heating (a)
City of Harrisonburg 10% First $10 Residential
10% First $150 Commercial & Industrial Electric
City of Hopewell 10% First $10 Residential - No tax on electricity for
water heating (a) - No tax on unmetered
service
10% First $25 Commercial
10% First $2, 500 Industrial
City of Newport News 10% First $6 Gas
10% First $12 Residential Electric - No tax on
electricity for water heating (a)
10% First $100 Commercial and Industrial Electric
City of Norfolk 15% First $12 Residential - Electric
15% Water Heating Service (Separate Meter)
15% Commercial & Industrial - Electric - no ceiling
15% First $6 - All Gas Customers
City Present Monthly Rate and Ceiling
City of Petersburg 15% First $12 Residential - No tax on electricity for
water heating (a)
15% First $500 Commercial and Industrial
City of Portsmouth 15% First $12 Residential - No tax on electricity for
water heating (a)
15% First $200 Other Than Residential
City of Richmond 13% First $12 Metered Residential
13% First $12 Water Heating Service (Separate Meter)
13% First $500 Metered Commercial and Industrial
5% Excess $500 Metered Commercial and Industrial
No tax on unmetered service
City of South Boston 5% - No ceiling
City of Staunton 20% First $10 - Residential - No tax on electricity
for water heating (a)
20% First $100 - Commercial & Industrial
City of Suffolk 10% - No ceiling
City of Virginia Beach 10% First $6 - Gas
10% First $12 Residential - Electric - No tax on
electricity for water heating (a)
or on watchlights
6% Commercial - Electric
City of Waynesboro 15% First $100
City of Williamsburg 10% First $10 Residential - No tax on electricity
for water heating (a)
10% First $200 Commercial & Industrial
(a) Applies where separate meter is used to measure electricity.
021363
July 8, 1963
MEMORANDUM
From: Frank M. Carter, Commissioner of the Revenue
To William Zollman, City Manager
Subj : Comments concerning the proposed fuel oil and coal tax
ordinance
While recognizing the desirability of imposing this tax on oil and
coal users so as to keep electricity and gas competitive, it is felt that
there are certain inherent weaknesses and problems in connection with ad-
ministering such a tax fairly.
In this situation we are not dealing with one or two State franchised
companies with central bookkeeping and billing, but rather, with perhaps as
many as twelve or fourteen different companies in competition with each
other some of whom do a very small amount of business in the City of Fairfax.
One of the basic problems involved is a lack of a regular periodic
billing to users of fuel oil and coal . For example one person with a 250
gallon tank may have it filled seven or eight times a year and pay the 50
tax each time, whereas , another person with a 500 or 1 ,000 gallon tank may
only require two or three fillings per year and pay the 50C tax only on
two or three fillings .
Billing is usually done by the tank truck driver making the delivery
and in many instances he would not know if he were within the City limits
or not and hence would not know whether or not to apply the tax. Also, if a
person has a small tank it is possible he may have it filled twice in the
eided
same month yet the tax should be applied only to the first filling, (provided
exceeded the maximum which it normally would) , but the tank driver probably
would not know this and would apply the tax to the second filling also.
All of the above problems would be as great or even greater with coal
since many of the present day deliveries are in small quantities of approximately
22 ton.
When dealing with so many different companies on a matter such as this ,
strict enforcement is absolutely necessary to be fair to all , yet with the
present staff employed by this office and the current work load this would be
impossible. I feel this to be the greatest argument against this proposed
ordinance because a tax ordinance poorly administered and enforced only
penalizes the honest.
Page - 2 - July 8, 1963
Therefore, it is my opinion that the anticipated revenues to be
derived from this additional source do not justify this proposed ordinance.
Respectfully submitted,
/7/ 69'
FRANK M. CARTER
Commissioner of the Revenue
City of Fairfax
City Hall
Fairfax, Virginia
CR 3-7900
To All Fuel Oil Companies Serving
Customers in the City of Fairfax
Gentlemen:
Enclosed is a proposed amendment to the recently
adopted Utility Consumers Tax Ordinance. This amendment
will impose a tax of 10% on sales of fuel oil and coal
service in the City of Fairfax.
The present ordinance covers electric, telephone,
water and gas service (including bottled or liquid gas) .
The formula for computing tax on fuel oil sales will be
the same as that used for gas service.
You are invited to forward your comments con-
cerning this amendment , as well as to appear before the
City Council at a public hearing on July 17, 1963 at
8:00 P.M. in the Council Chambers at City Hall .
Sincerely yours,
. .44------/-4:: i '
WILLIAM M,>ZOLLMADV JR.
City Manager
WM Z:j b
Enclosure
NOTICE OF PROPOSED TAX ON PURCHASES OF UTILITY SERVICES
IN THE CITY OF FAIRFAX
The City Council of the City of Fairfax, Virginia, will con-
sider a proposed tax on the purchasers of utility services in
said City at its meeting on July 17, 1963, at 8:00 P.M. in the
Fairfax City Hall by adding a tax on the purchase of fuel oil
service and coal service as follows:
10% of the charge (exclusive of Federal tax) , provided
that so much of the monthly bills of residential users
as exceeds $5.00 shall not be subject to the tax and
so much of monthly bills of commercial and industrial
users as exceeds $10.00 shall not be subject to the
tax.
All citizens of the locality may appear before and be heard
by the Fairfax City Council on the subject of such tax at the
said time and place.
FRANCES L. COX
CITY CLERK
City of Fairfax
City Hall
Fairfax, Virginia
July 25, 1963
To All Fuel Oil and Coal Dealers Serving
Customers in the City of Fairfax
Gentlemen:
Enclosed is a copy of the recently enacted Utility
Consumers Ordinance which has been made applicable to the
sale of i=uel oil and coal in the City of Fairfax. The
ordinance becomes e'F,-ective on these commodities on August 1 ,
1963.
For additional in ormation and answers to specific
questions , please contact Mr. Frank M. Carter, Commissioner
of the Revenue for the City of Fairfax. His telephone is
273-7900, Extension 57.
Sincerely yours , ,
WILLIAM M. Z6LLMAN, JR.
City Manager
WMZ:jb
Enclosure
p.
t
AN ORDINANCE LEVYING A TAX ON PURCHASES OF UTILITY SERVICES,
FIXING THE AMOUNT OF TAX, PROVIDING FOR ITS COLLECTION
AND PRESCRIBING PENALTIES FOR THE VIOLATION OF THIS
ORDINANCE
WHEREAS, it is necessary that provision be made to impose and levy
the tax hereinafter set forth, and provide for the collection thereof, for the
purpose of providing funds for municipal purposes ; therefore BE IT ORDAINED
by the Council of the City of Fairfax:
Section 1 . The following words and phrases when used in this ordinance
shall for the purposes of this ordinance have the following respective meanings,
except where the context clearly indicates a different meaning.
(a) PERSON. The word "person" shall include individuals, firms,
partnerships, associations, corporations, including municipal
corporations, and combinations of individuals of whatever form
and character.
(b) UTILITY SERVICE. The phrase "utility service" as used in this
ordinance, shall include local telephone service, electric service,
water service, 4awammossmigee and gas service, including bottled
or liquid gas, whether generally termed a utility service or not,
furnished in the corporate limits of the City of Fairfax.
(c) PURCHASER. The word "purchaser" shall include every person who
purchases a utility service.
(d) SELLER. The word "seller" shall include every person as defined
herein who sells or furnishes a utility service.
(e) RESIDENTIAL USER. The term "residertial user" shall mean the
owner or tenant of private residential property, of an apartment
or a multi-unit housing project.
(f) COMMERCIAL OR INDUSTRIAL USER. The term "commercial or industrial
user" shall mean the owner or tenant of property used for commercial
or industrial purposes.
Section 2. There is hereby imposed and levied by the City of Fairfax
upon each and every purchaser of a utility service, a tax in the amount of Ten
Per Centum (10%) of the charge (exclusive of any Federal Tax thereon) made by
the seller against the purchaser with respect to each utility service, which
tax in every case shall be collected by the seller from the purchaser and shall
be paid by the purchaser unto the seller for the use of the City of Fairfax at
the time the purchase price or such charge shall become due and payable under
the agreement between the purchaser and seller. Provided, however, that in
case any monthly bill submitted by a seller for residential electric, tele-
cls 10.00 for a
phone, water e utility service shall exceed Ten Dollars ($ )
residential user, there shall be no tax computed on so much of said bill as
shall exceed Ten Dollars ($10.00) ; in case any monthly bill submitted by any
seller for a commercial or industrial user of electric, telephone, water ac
tbmer,utility service shall exceed Twenty-Five Dollars ($25.00) there shall
be no tax computed on so much of said bill as shall exceed Twenty-Five Dollars
($25.00) except that there shall be no tax computed on bills submitted for
unmetered electric service. Provided, further, however, that in case any
monthly bill submitted by the seller for gas utility service shall exceed
Five Dollars ($5.00) for a residential user, there shall be no tax computed
on so much of said bill as shall exceed Five Dollars ($5.00) ; in case any
monthly bill submitted by any seller for a commercial or industrial user of
gas utility service shall exceed Ten Dollars ($10.00) , there shall be no tax
computed on so much of said bill as shall exceed Ten Dollars ($10.00) . In
case a bill is submitted by the seller for more than one month's utility
service, then the amount of said bill excluded in computing tax shall be the
monthly exclusion allowed herein for the specific utility, multiplied by the
number of months for which said bill is submitted. And further provided, that
in the case of multiple unit housing projects or apartments served by a
master meter, the computation of tax shall be made as though each living unit
in said project or apartment were separately metered and billed.
Section 3. It shall be the duty of every seller in acting as the
tax collecting medium or agency for the City of Fairfax to collect from the
purchaser for the use oF the City the tax hereby imposed and levied at the
time of collecting the purchase price charged therefor and the taxes collected
during each calendar month shall be reported by each seller to the Commissioner
of the Revenue and each seller shall remit the amount of tax shown by said
report to have been collected to the City Treasurer on or before the last
day of the second calendar month thereafter, together with the name and
address of any purchaser who has refused to pay his tax. The required reports
shall be in the form prescribed by the Commissioner of the Revenue. The tax
levied or imposed under this ordinance with respect to the purchase of any
gas , electric, water ac tomer service shall become effective on bills rendered
(Revised Draft) Page 2
on meter readings , on and after July 1 , 1963 and with respect to local telephone
service on charges first appearing on bills rendered on July 1 , 1963, and
thereafter.
Section 4. Each and every seller shall keep complete records
showing all purchases in the City, which records shall show the price charged
against each purchaser with respect to each purchase, the date thereof, and
the date of payment thereof, and the amount of tax imposed hereunder, and such
record shall be kept open for inspection by the duly authorized agents of the
City during regular business hours and the duly authorized agents of the City
shall have the right , power and authority to make such transcripts thereof
during such time.
Section 5. The United States of America, the State of Virginia, and
the political subdivisions , boards , commissions and authorities thereof, are
hereby exempted from the payment of the tax imposed and levied by this
ordinance with respect to the purchase of utility services used by such
governmental agencies.
Section 6. The tax hereby imposed and levied on purchasers with
respect to telephone service shall apply to all charges made for local
telephone exchange service except as follows: (a) Coin box telephones:
No tax shall be imposed on telephone service paid for by inserting coins in
coin operated telephones; (b) Flat rate service: With respect to flat
rate and flat message rate service, the tax shall apply only to the amount
payable for local area servic': and shall not apply to any specific charge for
calls to points outside the City of Fairfax or to any general charge or rate
differential payable for the privilege of calling points outside the City of
Fairfax; (c) Message rate service: Where purchasers of telephone service
are charged on a message rate basis , the tax shall apply only to the basic
charge for such service and shall not apply to any charge for additional
message units.
Section 7. In all cases where the seller collects the price for
utility services periodically, the tax hereby imposed and levied may be
computed on the aggregate amount of purchases during such period, provided
that the amount of tax to be collected shall be the nearest whole cent to the
amount computed.
(Revised Draft) Page 3
Section 8. Any purchaser failing, refusing or neglecting to pay
the tax hereby imposed or levied and any seller violating the provisions
hereof, and any officer, agent or employee of any seller violating the pro-
visions hereof, shall upon conviction, be subject to a fine of not more than
One Hundred Dollars ($100.00) . Each failure, refusal , neglect or violation
and each day's continuance thereof, shall constitute a separate offense.
APPROVED:
EFFECTIVE DATE:
(Revised Draft) Page 4
M E M O
June 14, 1963
To: Honorable Mayor and Members of the City Council
From: William M. Zollman, Jr. , City Manager
Subject: Utility Consumers Tax
Representatives of the Virginia Electric and Power Company
have advised me that they intend to contact each of you concerning
certain proposed changes to the Utility Consumers Tax Ordinance.
The fact that the original draft is not completely satisfac-
tory to them is as much their fault as ours , since they furnished
the model ordinance from which our draft was taken. Nevertheless ,
I am inclined to agree with the changes which they propose. The
main area of change is in the adjustment of ceilings on commercial
and industrial utility consumers. They propose that the ceiling
on electric service be reduced from $100 to $25. At the same time,
they propose an increase in the ceiling on gas from $5.00 to $10.00
for commercial and industrial users. This will not effect our reve-
nue to any great extent and will offer some relief to the business
community.
The other proposed change is the elimination of tax on
unmetered electric service. This is of no consequence and should
be eliminated.
The manager of the C & P Telephone Company advises me that
a reduction of their commercial ceiling from $ 100 to $25 would have
practically no effect upon revenue from the telephone service.
Since we are taxing only basic telephone service, very few busi-
nesses exceed a $25 ceiling. The telephone company also proposes
that we be more specific in our exclusions. In drafting the ordi-
nance we felt that our wording was sufficiently specific; however,
in order to clarify this matter I have re-written Section 6 of the
draft.
Mr. Barnard F. Jennings is representing the Washington Gas
Light Company. I have explained to him the revisions outlined above
and he can see no harm to the gas company. Their main concern is
Honorable Mayor and Members of the City Council Page 2
with the exclusion of fuel oil companies from this ordinance. He
proposes that we include fuel oil wherever gas service is mentioned
in the ordinance. I have not revised the draft to include fuel
oil . The applicability of such a tax to fuel oil companies is sub-
ject to discussion. The main concern of the gas company is neither
with the single family residence or the commercial user, but with
the apartment or multi-family dwelling situation. Our ordinance
proposes that the ceiling on master metered apartments be computed
as though each apartment were individually metered. This , of
course, serves to greatly increase the gas ceiling. The inclusion
of fuel oil would alleviate this objection.
I am enclosing a copy of both the original and a revised draft.
Sincerely yours,
WILLIAM M. OLIO', R.
City Manager
WMZ:j b
Enclosures
,
1 e
11
1 '
APARTMENT BUILDINGS
CITY OF FAIRFAX
APARTMENT NAILIE CUSTOMERS NAI' NUMBER OF UNITS
AND ADDRESS AND ADDRESS
Hunt' s Apartments W. Preston Hunt 4
101 Hallman St. 22$5 Little River Turnpike
Fairfax, Va. Fairfax, Va.
Hunt' s Apartments W. Preston Hunt 4
99 Hallman St. 22$5 Little River Turnpike
Fairfax, Va. Fairfax, Va.
Hunt' s Apartments W. Preston Hunt 1+
97 Hallman St. 22$5 Little River Turnpike
Fairfax, Va. Fairfax, Va.
Layton Hall Apartments Culmore Realty Co. 110
Layton Hall Drive 47$ Leesburg Pike
Fairfax, Va. Falls Church, Va.
Oak Knoll Apartments H . G. Smithy Co. 110
W. Main & Oak Sts. 811 15th St. , N . W.
Fairfax, Va. Washington 5 , D. C.
Fairfax Garden Apartments Culmore Realty Cc. 11
612 Cedar Ave. 47$ Leesburg Pike
Fairfax, Va. Falls Church, Va.
Fairfax Garden Apartments Culmore Realty Co. 10
60$ Cedar Ave. 47$ Leesburg Pike
Fairfax, Va. Falls Church, Va.
Fairfax Garden Apartments Culmore Realty Co. 17
605-609 Cedar Ave. 47$ Leesburg Pike
Fairfax, Va. Falls Church, Va.
Meredith Park Apartments Culmore Realty Co. 20
603-605 Harvey Drive 47$ Leesburg Pike
Fairfax, Va. Falls Church, Va.
Meredith Park Apartments Culmore Realty Co. 20
610-612 Harvey Drive 47$ Leesburg Pike
Fairfax, Va. Falls Church , Va.
Meredith Park Apartments Culmore Realty Co. 20
61$-620 Harvey Drive 478 Leesburg Pike
Fairfax, Va. Falls Church, Va.
Higginbotham Apartments N . T. Higginbotham $
405 Yorktown Ct. Fairfax, Va.
Fairfax, Va.
APARTMENT BUILDINGS , CITY OF FAIRFAX, CONT'D :
Higginbotham Apartments N . T. Higginbotham $Fairfax, Va.
407 Yorktown Ct.
Fairfax, Va.
Higginbotham Apartments N. T. Higginbotham 9
Va.
110 Yorktown Drive
Fairfax, Va.
Higginbotham Apartments N. T. Higginbotham
9
111 Yorktown Drive
Fairfax, Va.
Mosby Woods Apartments Yeonas Property Mrmnt. Inc. 16$
142 Maple Ave. , W.
Vienna,Drive Vienna, Va.
Fairfax, Va.
APARTMENTS UNDER CONSTRUCTION
Belleau Wood , Inc. 1$6
Belleau Wood, Inc. 1200 Prince St.
E. Main St.
Fairfax, Va. Alexandria, Va.
202
The Mosby
W. Main St.
Fairfax, Va.
77
Fairhaven Gardens
Jermantown Road
Fairfax, Va.
���.
~�/�
'-' '~,^�/���
�"*,~~��' ��
~' � ' ��� �7 ~' ='~.=-.~ ___J-11,4-- -__ __#_,Z, ad":'___.
CAJ114- -t v4/(-- ' afrkA --1 i f i 9 .) ef _____________
"g-it,c,4CT,_ /4 - 10-1'6' 31 _id- 0_0_-__Wei.4, 2-/ - —4-4-;---T --i
a, , ._.`t' " Pec,a- ________Ia—________1_ 61 ) 6',--e---Le-/--- 1
L'e'/ .., Ay - / I //0 64_5 ____ _ _t7ArC_ "______-L.t —ji
16/2h1 /e164-6e N //e, 16 / - "-At ni tA.A.'..
rtried _ /6 if /5 , S
.
"1-4/40'144. -------- 3
_--
__-__'---- - - u' 5;7-
_ __- '--- --- v~ /1-~
__ _______
6, Z.--I.
2 /'��
_-_--
~~~~~~_
. 7 ___61149e4( la /i 4 .--z_
I ,
____ __4_,__________-_=-__7-____
-14-7,--- 7,,-,,,
_ _
--7--gr Ho_03Y ____ 7„b -,....,
— -4---q-____ Z 2.
P)ii) 96_ 1 egS-- _-_ Z-7
-'-
7 7 , � -__'_' __'- ___�-_- _ 1���'-
� V �-_-___-�
__-y__'._' Lttl"
_����`�������������
-_--
5 4/0x� ==�3��_
_ _
rA ~ LI
____ _-'_ _ ______
------ 3 �
/ L~�
/ �__--
�------'
.7 /~J
-
/
____�
- _- ' �� - --'� �.���
' -_--- . _-
~~-
,/--e-y‘,z:
/c4' •
11:'-5- fr/(44/,1 /y f ` _JQoe / d -E
9/4 eoe/j .c?
7 pZ , �o-�/� Z�-•e
��d
/// -, fi ,-ems
/!r- -- %/ice ) /1- -,oz L,.a e A
G
!/ �,- 4 , /7a/`�� 2-/4,e, 'o - —�.e'
�cs-��y
'' Ji/ 9,4 j /- /1,e-,
r'cr, - /e/e, 2- a- - Z 4,5 ,e c.:--,X
c5 ,e/4 ,-; :: ,5.z - //.3,e_ cf,„ ,4 , 4a - 2 ,e,e Lam.„, ,4
ilfri/415
J
/
APARTMENT BUILDINGS
CITY OF FAIRFAX 6
CUSTOMERS NAME NUMBER OF UNITS APARTMENT NAME AND ADDRESS ADDRESS
artment:, W. Preston Hunt
4
lii Ap ?2$5 Little River Turnpike
Haa llman �t • Fairfax, Va.
Fairfax, Va. 4
W. Preston Hunt
Hunt' s 9 man St. 22$5 Little River Turnpike
99 Hallman St. Fairfax, Va.
Fairfax, Va. 4
Apartments Hunt' s tip W. Preston Hunt 22$5 Little River Turnpike
97 Hallman St. Fairfax, Va.
Fairfax, Va.
110
Layton Hall Apartments Culmore RealtyiCo.
Layton Hall Drive 47$ Leesburg Falls Church , Va.
Fairfax, Va.
H . G. Smithy Co
110
Oak Knoll Apar'..mer;tv �i$11 15th St. , I� • W.
W. Main F: Oak St`�• 7;ashinw;ton 5 , D. C .
Fairfax, Va.
11
47$ Leesburg Fairfax Garden Apartments Culmore Realtyike. 1
612 Cedar Ave. Falls Church , Va.
Fairfax, Va. , ,�
Fairfax Garden Apartments Culmore Realty Co. 1
47$ Leesbur; Pike
60$ Cedar Ave. Falls Church , Va.
Fairfax, `1 a. 1
�
Fairfax Garden Apartments Culmore Realty Co.
47$ Leesburg Pike
b05-609 ,edar Ave. Falls Church , Va.
Fairfax, Va.
20
Meredith Park Apartments Culmore Realty Co.47$ Leesburg Pike
b03-b05 Harvey Drive Falls Church , Va.
Fairfax, Va. 20
Meredith Park Apartments Culmore Realty Co.
47$ Leesburg Pike
010-012 Harvey Drive Falls Church , Va.
Fairfax, Va. 20
Meredith Park Apartments Culmore Realty Co.47$ Leesburg Pike
61$-620 Harvey Drive Falls Church, Va.
Fairfax, Va.
Pv N . T.. I;igginbotha:�
Higginbotham Apartments Fairfax, Va.
405 Yorktown Ct.
Fairfax, Va.
APARTMENT BUILDIN13 , CITY OF FAIRFAX, CONT'D :
Higginbotham Apartments N . T. Hig.;inbotham
407 Yorktown Ct. Fairfax, Va.
Fairfax, Va.
Higginbotham Apartments N . T. Higginbotham
110 Yorktown Drive Fairfax, Va.
Fairfax, Va.
•
Higginbotham Apartments N . T. 'r? i44nbotham 9
111 Yorktown Drive Fairfax, Va.
Fairfax, Va.
Mosby :foods Apartments Yeonas Property Mgmnt . Inc. i6
Mosby Woods Drive 142 Maple Ave. , W.
Fairfax, Va. Vienna , Va.
APAi.TMENTh UNLER C N:iTHUCTION
ide11ea a Wood , Inc . Belleau wood , Inc. 36
E. Mair. Wit. 1200 Prince Lt.
Fairfax, Va. Alexandria, Va.
The Mosby 2)2
W. Main .�t.
Fairfax, Va.
•
Fairhaven Gardens
Jermantown Road
Fairfax , Va.
•
141
1
WrTNIA:
Itt Tnt CIRCUIT CUT lr rATrr' f ' UT?
TAIrrAX TIM 114. .) UL1, T4C.
Cortaainant
vr . Ir CHANCERY
CrTY nr FAIRFPX ,
1
DofendAnt-
and
JOIM C. WOOD
iutinr
rr,rd
rairfaY, Virginta
Defendant
and
rILA”n C. CLArt7
31(1 (714-rra r7troot
rnircAxt VirF*.in!A
P4OferdAnt
Are!
mt.) 11. EMLny
2 !..,'trldford Street
rairfaxt Virginia
Defendant
and
MoPrt A. liAMILL
331 Jean f',.troaT
rairfaxt VirOnia
17,eforeInt
and
DANIrt J. JARPTSON
803 Homan Avenua
7airfaxt Virginia
\
Defendant
and
EnrAR A. rrIOAP )
220 H. Payne Street
rairfaxt Virgin efendn4
and
.....
\
.. .
.2.
STACY C. SURWIOD :
204 Keith Avenue :
Fairfax, Virginia :
:
Defendant •
and :
41LLIAN Fe ZOLLMAti„
City Manager :
City Nell
Fairfax, Virginia
Defendant .
end t
:
FRANK M. CARTER :
Commieeioner of Revenue
City Hall
• Fairfax, VirRinia :
Defendent :
r?Ancrs L. COX :
City Trikeeurer :
City Mall
Fairfax , Virginia :
Defendant
NOTICE
.......-
rAseee take notice that the undersigned will ask the
Circuit Court of Fairfax County, in the courtreom thereof, at
10:90 a.m. , E.D.S.T. , or AZ eoen thereafter no the case nal, he
hoard on Friday, Aupust 23, 1963, trP enter a permanent irOunction
enioining and restraining the riefendents , or Any of them or their
epants , :servants or employees , from in env wise enforcing the
ten (1011) rcent tax on fuel oil service purportedly adoeted by
the City Cnuncil of the City of Feirtex to bacon)* effective
Aueunt 1, 1963.
riven under my hand this 26th day' f:.f July , .19r,3.
4114, -[4,11- 41C4441 -
3y ere
4 4111 ,
1:' ,.,, -
ifAm-- , i 4.,. • 444'44 s'
:4-4rth F.Arfax !treet
%lexandrie , Virginia
Counsel for Cr ant
..- ;
_ ._
_ - - -- ,
T. herety certify that I have floilad a copy of the
foreroinft notice,. to Jqhs C. 'rlood„ rore ilvilein ", rairls'ex„ virqiniag
Rolano
C. Clariko „ .:,',. ,looro Strtat , rArfmx„ VirTiniet 'red lq.
'Ire.r.7,v , n4 t-rdford mot , T%1.1rrox, VIrtrinial flefirre A. -4moill,
331 Jean !;trot , rairfax, Vtrr'Isie; Danial J. Y•rrison „ :3
Morral Avenuo „ rairfax , Virliniat Sdgar A. Prichard, 22C : ,,
Payno Strelt, ratrfax, Virvinior, Stacy C. Shorewood, 204
A...vcnut, Fairfax, VirOnia; WilV_ait Y. VAlman, Jr. , City ranatar„
City i;e1I , rairf8x, Virvinia; ?rank r. Carter, Commineioner of
! avenue, City Hall, rairfax, Vlrinia4 and Francis L. Cox, Citv
Tre4:44rfirr„ City gall, reirfax, Virginia, this 76th day r,f Ailly,
. 1963, 709tae4 pre,paid„
cq040/Misto