19670321 1967-1ORDINANCE NO. 1967-1
AN ORDINANCE PROVIDING FOR THE AMENDMENT AND
ADDITION OF CERTAIN PROVISIONS TO CHAPTER 12
OF THE CODE OF THE CITY OF FAIRFAX, VIRGINIA:
BUSINESS LICENSE TAX.
THE CITY COUNCIL HEREBY ORDAINS:
1. Section 12-14 is amended and reenacted to read
as follows:
Taxes levied on licenses issued prior to the first day
of April in any particular year may be paid in two equal install-
ments where the total amount of such tax is in excess of one
hundred dollars, except as prohibited by this chapter.
For the privilege of paying such tax in two installments
there shall be added a surcharge of five percent of the current
tax. One-half of such total shall then be due and payable as pro-
vided in Section 12-18. The remaining one-half shall be due on the
first day of June and payable at the office of the City Treasurer
on or before the last day of June of the same year, after which
date there shall be assessed a late payment penalty of ten percent
of the amount then due.
2. Section 12-26 is amended and reenacted to substitute
the words "seventy-five dollars" for the words "three hundred
dollars" between "of" and "per" in the first sentence of the section.
3. Section 12-49 is amended and reenacted to read as
follows:
Rentinq or Offerinq for Rent Certain Real Properties
Every person who, as principal or lessor, shall engage in
the business of offering for rent houses, apartments, or commercial,
industrial or professional office properties located in the City
shall pay for the privilege of doing such business an annual li-
cense 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 minimum annual tax under this section
shall be twenty-five dollars.
This ordinance shall not apply to persons engaged in the
business of renting or offering for rent houses or apartments un-
less such person is renting or offering for rent in excess of 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. The "business of renting or offering for rent houses
and apartments" as used in this section shall not include hotels,
motels, boarding houses and rooming houses.
4. Add a new Section 12-55 to read as follows:
Public Utilities
(1) Telephone Companies. All persons engaged in the
business of providing telephone communications in the City of Fair-
fax shall pay for the privilege an annual license tax equal to one-
half of one percent of the gross receipts, as hereinabove defined,
from rentals, subscriptions, and stations within the City during
the preceding calendar year; excluding, however, business done be-
tween the City of Fairfax and points outside the State of Virginia
or messages sent by the Governments of the United States, of this
State, and their officers or agents;
(2) Teleqraph Companies.
ness of sending telegraphic communications from the City of Fairfax
to any point within the State of Virginia shall pay for the privi-
lege an annual license tax of one-half of one percent of the gross
Ail persons engaged in the busi-
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receipts, as hereinbefore defined, derived from the sending of
such telegrams and telegraphic communications of any kind during
the preceding fiscal or calendar year; excluding, however, business
done between the City of Fairfax and points outside the State of
Virginia and receipts from the Governments of the United States,
this State or this City, and their officers and agents;
(3) Heat, Liqht and Power, and Gas Companies. All
persons engaged in the business of furnishing electricity or gas,
or furnishing heat, light, or power by means of electric current
or gas in the City of Fairfax shall pay for the privilege an annual
license tax of one-half of one percent of the gross receipts de-
rived from within the City of F~irfax during the preceding calendar
year; excluding, however, such services furnished Federal, State,
and local authorities and sales for resale to other electric or
gas companies.
5. Ail provisions of this ordinance shall become effective
on April 1, 1967; except the provision relating to Section 12-49
of the Code, which shall become effective on January 1, 1968.
ADOPTED: March 21, 1967.
APPROVED:
Mayor
ATTEST:
Cit~ Clerk
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