2020-08ORDINANCE NO.2020-08
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 12, 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 COVID-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; and
WHEREAS, the City Council previously enacted Ordinance No. 2020-04 under
emergency ordinance procedures contained within the City Charter and desires to replace that
ordinance with this ordinance, enacted under regular procedures.
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
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 the last day of March 2020 Aril 2020 and May 2020
respectively, may be paid with the payment due on or before the last day of
June 2020, July 2020 and August 2020, reMectively. Payments normally due
on the March, April and May dates shall not be considered delinquent for
purposes of this article and not subject to the imposition 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 vayment 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 avylicable to
any payment timely made by the applicable revised due date."
2. That Chapter 90, Article VII, 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 anythigg 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 April
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 purposes of this article and not subject 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 reports required
hereunder, nor does it affect the payment of taxes that were due and pa r� able
prior to the payment due on April 20, 2020. "
3. Ordinance No. 2020-04 (enacted under emergency provisions of the City Charter)
hereby stands repealed, except that the provisions of this ordinance relating to time
deadlines occurring prior to the enactment of this ordinance shall be deemed to have
been effective as of the effective date of Ordinance 2020-04. This ordinance shall be
effective as provided by law.
This Ordinance shall become effective as provided by law.
INTRODUCED: April 14, 2020
PUBLIC HEARING: April 14, 2020
ADOPTED: April 14, 2020
ATTEST -
City Cleric
VOTE:
Councilmember DeMarco
Aye
Councilmember Lim
Aye
Councilmember Miller
Aye
Councilmember Passey
Aye
Councilmember Stehle
Aye
Councilmember Yi
Aye
k � M
Mayor
Z3
Date