19680416 r-68-1A RE S OLUT I ON
R-68-1
To impose a local city use tax in Fairfax City, Virginia, pursuant
to Section 58-441.49:1 of the Code of Virginia (Chapter
191, Acts of Assembly, 1968), at the rate of one per cent
to provide revenue for the general fund of the city.
WHEREAS, the City of Fairfax has heretofore imposed the
local sales tax authorized by Section 58-441.49 of the Code of
Virginia; and
WHEREAS, Section 58-441.49:1 of the Code of Virginia
(Chapter 191, Acts of Assembly, 1968), provides that a city which
has previously imposed the local sales tax authorized by Section
58-441.49 of the Code of Virginia may impose a local use tax by
the adoption of a resolution by the council of the city by a
majority of all the members thereof, by a recorded yea and nay
vote, stating its purpose and referring to Section 58-441.49:1
of the Code of Virginia; and
WHEREAS the said Section 58-441.49:1 further provides
that the local use tax shall become effective on the first day of
a month at least 60 days after the adoption of the resolution, but
not earlier than July 1, 1968; and
WHEREAS, the said Section 58-441.49:1 also provides that
the resolution authorized thereby may be adopted in the manner
stated notwithstanding any other provision of law, including any
charter provision; now, therefore,
RESOLVED, by the Council of the City of Fairfax, Virginia,
as follows:
1. Pursuant to Section 58-441.49:1 of the Code of Virginia
(Chapter 191, Acts of Assembly, 1968), there is hereby imposed in
the City of Fairfax a local city use tax at the rate of one per
cent to provide revenue for the general fund of the city. The
said city use tax shall be added to the rate of the State use tax
imposed by Chapter 8.1, Title 58, of the Code of Virginia, and
shall be subject to all the provisions of that chapter, and all
amendments thereof, and the rules and regulations published with
respect thereto. Therefore, the purpose of this resolution is to
impose the local use tax authorized by Section 58-441.49:1 of the
Code of Virginia.
2. The effective date of the use tax imposed by this
resolution shall be the first day of July, 1968, and the same
shall be in force on and after that date.
3. The Clerk of the Council of the City of Fairfax shall
forthwith forward to the State Tax Commissioner of the Commonwealth
of Virginia a certified copy of this resolution so that it will be
received within five days after its adoption.
ADOPTED APRIL 16, 1968
Attest:
Clty Clerk
Date
CITY COUi~CIL OF FAIRFAX
Mayor
The foregoing resolution was adopted at a meeting of the
Council of the City of Fairfax, Virginia, on April 16, 1968, by a
ma3ority of all the members thereof, by a recorded yea and nay
vote, as follows:
Yeas (number) Five
(Names) Councilmen Hamill, Bradford,
Lamb, Fisher and Young.
Nays (number) None
(Name s ) None
CLerk for ~the Council
C~£uy of Fairfax, Virginia