2020-04ORDINANCE NO.2020-04
AN ORDINANCE AMENDING PORTIONS OF CHAPTER 90 (TAXATION),
ARTICLE VI (TAX ON MEALS) AND ARTICLE VII (TRANSIENT OCCUPANCY
TAX), TO TEMPORARILY EXTEND THE DUE DATES FOR THE REMITTANCE OF
CERTAIN TAXES
WHEREAS, on March I2, 2020, Governor Ralph S. Northam issued Executive Order
Fifty -One declaring a state of emergency for the Commonwealth of Virginia arising from the
novel Coronavirus (COVID-19) pandemic; and
WHEREAS, Executive Order Fifty -One acknowledged the existence of a public health
emergency which constitutes a disaster as defined by Virginia Code § 44-146.16 arising from the
public health threat presented by a communicable disease anticipated to spread; and
WHEREAS, on March 16, 2020, effective at 10:00 a.m. and extending through June
10, 2020, at 12:01 a.m. (the "Emergency Period"), the City Manager, in his capacity of
Director of Emergency Management, issued a Declaration of Local Emergency COVID-19
(the "City Declaration") applicable throughout the entire City of Fairfax, Virginia (the
"City"), pursuant to authority granted pursuant to City Code § 33-11, and Virgina Code §§
44-146.21 and 15.2-1413, which City Declaration was unanimously consented to by the City
Council on March 17, 2020, pursuant to City Resolution No. R-20-07, as required by
applicable law; and
WHEREAS, the City Council finds that COVID-19 constitutes a real and substantial
threat to public health and safety and an emergency situation exists in the City; and
WHEREAS, food establishments and other sellers of food and meals, and hotel owners
and operators, are an integral and essential part of the City's economy and an important source of
revenue to the City, and the restriction on the numbers of patrons, ability to operate and other
restrictions as they now exist and as they may be imposed in the future during the COV ID-19
emergency are placing significant financial burdens on such businesses within the City; and
WHEREAS, the aforesaid taxes are deemed to be held in trust by such businesses until
paid but the City Council has determined that it is in the best interest of the City and its
businesses to delay various payment due dates for such taxes.
NOW THEREFORE, THE CITY COUNCIL OF THE CITY OF FAIRFAX,
VIRGINIA, HEREBY ORDAINS:
1. That Chapter 90, Article VI, Section 90-265(a) of the Code of the City of
Fairfax, Virginia (the "City Code") is hereby amended to read in its entirety as
follows:
"Every seller shall make a report for each calendar month, which report shall
show the amount of the meal charges collected and the tax required to be
collected upon the form prescribed and provided by the commissioner of the
revenue, and shall sign and deliver such report to the commissioner of the
revenue with remittance of the collected tax. Such reports and remittances
shall be made to the commissioner of the revenue on or before the last day of
the calendar month following the month for which the report is made. The tax
be eemputed4y the seller- en the basis of two per,e.,+ .,4 the ►.,♦ ,1 ., ,.,► „f
,,al ehaF .es raelle^te`1 f F the calendar- menth. Notwithstanding an hint
else in this article to the contrary, including the provisions of this section, the
tax r uired to be collected and remitted to the commissioner of the revenue
on or before the last day of March 2020 April 2020 and May 2020
respectively, may be paid with the payment due on or before the last dayof
June 2020, July 2020 and August 2020, respectively. Payments normally due
on the March A nl and May dates shall not be considered delin uent for
RuKROses of this article and not subject to the im osition of penalties and
interest, if paid in full on or before the applicable due date. Nothing in this
section shall be deemed to delay or defer the due dates of the monthly reports
required hereunder, nor does it affect the payment of taxes that were due and
payable prior to the payment due in March 2020. In addition, the applicable
commission for collection set forth in section 90-266 shall be applicable to
any paMent timely made by the applicable revised due date."
2. That Chapter 90, Article VI1, Section 90-305(b) of the City Code is hereby amended
to read in its entirety as follows:
"The aforesaid reports and remittances shall be made and tendered on or
before January 20, April 20, July 20 and October 20 in each calendar year;
and they shall cover the amount of taxes collected during the immediately
preceding quarter. Notwithstanding anything else in this article to the
contrary, including the provisions of this section, the tax required to be
collected and remitted to the commissioner of the revenue on or before A ril
20 2020 may be paid with the payment due on or before July 20 2020. The
payment normally due on April 20, 2020 shall not be considered delinquent
for vurposes of this article and not sub'ect to the imposition of penalties and
interest if paid in full on or before July 20, 2020. Nothing in this section
shall be deemed to delay or defer the due dates of any_renorts required
hereunder, nor does it affect the pMent of taxes that were due and payable
prior to the payment due on April 20 2020. "
An emergency is deemed to exist, and this ordinance shall be effective upon its adoption.
This Ordinance shall become effective as provided by law.
INTRODUCED: March 31, 2020
PUBLIC HEARING: March 31, 2020
ADOPTED: March 31, 2020
ATTEST:
City Clerk
VOTE:
Councilmember DeMarco
Aye
Councilmember Lim
Aye
Councilmember Miller
Aye
Councilmember Passey
Aye
Councilmember Stehle
Aye
Councilmember Yi
Aye
Wes'`" (i 14W
Mayor
Date