19671219 1967-12ORDINANCE NO. 1967-12
AN ORDINANCE TO AMEND AND REENACT
SECTION 12-49 OF THE CODE OF THE CITY
OF FAIRFAX, VIRGINIA, BEING THE BUSINESS
LICENSE TAX ORDINANCE
THE CITY COUNCIL HEREBY ORDAINS:
1. Section 12-49 is amended and reenacted to read as
follows:
Renting or Offering for Rent Certain Real Properties
Every person who, as principal or lessor, shall engage
in the business of renting or offering for rent land, houses,
apartments or commercial, industrial or professional office
properties located in the City shall pay for the privilege of
doing such business an annual license tax of twenty-three cents
on each one hundred dollars of gross receipts from the rental of
such properties during the next preceding calendar year. The min-
imum annual tax under this section shall be twenty-five dollars.
The business of renting or offering for rent the land
and properties mentioned in this section shall be construed to in-
clude a single act of renting or offering for rent such land or
properties.
This ordinance shall not apply to:
a) Persons who are renting or offering for rent no more
than two separate dwelling units. The term "dwelling unit" is
defined to mean one or more rooms in a dwelling house or apartment
designed for occupancy by one family for living purposes and having
cooking facilities.
b) Those persons who are duly licensed under Section
12-48 of this Code who declare and include rents in their gross
receipts under that section.
c) Motel, hotel, boarding house and rooming house
operators who are licensed separately under Section 12-25 or
Section 12-36 of this Code.
INTRODUCED:
ADOPTED:
December 5, 1967
December 19, 1967
Mayor
Attest:
Ci~ Clerk