19661206 1996-15ORDINANCE NO. 1966-15
.AN ORDINANCE PROVIDING FOR THE AMENDMENT
OF CERTAIN PROVISIONS OF CHAPTER 12 OF THE
CODE OF THE CITY OF FAIRFAX, VIRGINIA:
BUSINESS LICENSE TAX
THE CITY COUNCIL OF THE CITY OF FAIRFAX HEREBY ORDAINS
AS FOLLOWS:.
1. Section 12-1, Definitions:
amended to read as follows:
Subject to the conditions, exceptions, deductions, and
exemptions set out in this Ordinance, the term "gross receipts"
shall mean the gross receipts, irrespective of their source, from
any business, profession, trade, occupation, vocation, calling, or
activity, including cash, credits, fees, commissions, brokerage
charges, and rentals, and property of any kind, nature, or
description, from either sales made or services rendered at any
location without any deduction therefrom on account of cost of the
property sold, the cost of materials, labor or services, rentals,
royalties, taxes, interest or discounts paid, or any expense what-
soever, and shall include in the case of merchants the amount of
the sale price of supplies and goods furnished to or used by the
licensee or his family or other person for which no charge is made
or for which a charge less than the prevailing sale price is made;
provided, however, that the term "gross receipts" with respect to
manufacturers and wholesale merchants manufacturing or dealing in
articles upon which there is levied a direct excise tax by the
United States shall exclude such tax excise payments to the United
States Government; provided further, that wholesale and retail
Gross Receipts is hereby
dealers in petroleum products on which the State levies a motor
vehicle fuel tax shall exclude such tax payments to the State from
gross receipts; provided further, that retail motor vehicle dealers
shall deduct trade-in allowances credited on sales of both new and
used motor vehicles; and provided further, that in computing the
gross receipts of licenses under Article III, Section 22 of this
Ordinance, the licensees shall be permitted to claim as a deduction
the amount of salaries paid to any person employed by them who is
duly licensed in the same profession, under such section.
The term "gross receipts" shall include the total gross
receipts from all sales made, services rendered, or activities
conducted by any business and received through its principal place
of business and/or branch office located within the City, both to
persons residing within the City and to persons residing outside
the City, without regard to where the sales, services rendered, or
activities conducted were actually performed.
The calculation of "gross receipts" for license tax purposes
shall be on either a cash or accrual basis; provided, however, that
the basis used must coincide with the system of accounts used by the
taxpayer and the method employed by the taxpayer for federal and
state income tax purposes. For the purpose of computing tax under
this Ordinance, gross receipts may be reported to the nearest
One Hundred Dollars ($100.00).
2. Section 12-1, Definitions: Add a new definition
entitled Place of Business to read as follows: Place of business
shall mean the physical location from which any business activity
is regularly, normally and usually conducted; and any resident of
the City of Fairfax having no other regularly established place of
business in the State of Virginia who does business which would
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otherwise be subject to a license tax under the provisions of this
Ordinance shall, for the purposes of this Ordinance, be deemed to
have his place of business in his residence.
3. Add a new paragraph to Section 12-2 to read as
follows:
It shall be a misdemeanor for any person con-
ducting or engaged in any business, trade or occupation
in the City who is required by this Chapter to obtain a
license therefor from the City, to conduct or engage in
such business, trade or occupation without first obtaining
from the City the license required by this Chapter.
4. Insert the following underlined phrase in Section 12-7
so that Section 12-7 will read:
This Chapter shall not apply to any person,
resident in the City of Fairfax, whose license would be
based on gross receipts and whose total gross receipts
do not exceed $1,800.00 in a calendar year.
5. Add the following underlined phrase to Section 12-8
in the second paragraph of that section, so that it shall read:
The Commissioner of the Revenue shall assess such
applicant or other person of whom a license is required
with the license tax required by this Chapter, and any
penalty in connection therewith, and shall retain one copy
of the license application form.
6. Add the following underlined phrase to Section 12-10
in the second paragraph of that section, which paragraph shall then
read:
Whenever a license tax is so computed on the
estimated gross receipts or gross expenditures, any
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follows:
erroneous estimate shall be subject to correction, and
the Commissioner of the Revenue shall assess such person
with any additional license tax found to be due after the
end of that license year, addinq thereto any penalty that
may be applicable as provided for in Section 12-18; and
shall, at the same time, correct the estimate for the then
current license year until a full year of operation shall
have been completed. In case of an over-estimate, the
taxpayer shall be entitled to a credit upon his license
tax payable the following year.
7. There shall be added a Section 12-10.1 to provide as
Every person who is a non-resident and who does
not have a principal or branch office within the City of Fairfax,
but who does business which is subject to a license tax under the
provisions of this Ordinance, which is based in whole or in part on
gross receipts or gross expenditures, shall estimate the amount of
the gross receipts he will receive or the gross expenditures he will
pay out between the day of beginning business and the end of the then
current license year; and his license tax for the then current year
shall be computed on such estimate. Whenever a license tax is so
computed any erroneous estimate shall be subject to correction;and
the Commissioner of the Revenue shall assess such person with any
additional license tax found to be due after the end of the license
year or shall allow a credit on the tax for the ensuing year, or a
refund, as may be applicable.
8. Section 12-11 shall be rewritten to read:
If the Commissioner of the Revenue ascertains
that any person subject to a license tax under this Chapter has not
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been assessed with said tax for any license tax year of the three
immediately preceding, or that said tax has been assessed at less
than the law required for any one or more of such years, or that
said tax for any cause has not been realized, it shall be the duty
of the Commissioner of the Revenue to assess such person with the
proper license tax for the year or years omitted, adding thereto a
penalty of ten per cent or $2.00, whichever is the larger amount,
and interest at the rate of six per cent per annum, which shall be
computed upon the taxes and penalty from the fifteenth day of
December of the year in which such taxes should have been paid to
the date of the assessment.
9. Add the following sentence at the end of Section 12-13:
If the license tax already paid by the assignor is
less than the license tax which would be assessable against
the assignee under this chapter but for the assignment, an
additional license tax shall be paid by the assignee equal
to the difference between the tax paid on the assigned
license and the license tax which would be otherwise
assessable against the assignee.
10. Section 12-18 shall be rewritten to read:
All license taxes imposed by this chapter shall
be due on the first day of January of each year and payable at the
office of the City Treasurer on or before the last day of January of
each year, except as otherwise provided. In the case of persons
beginning a business, profession, trade or occupation, the license
tax assessed under Section 12-10 shall be due on the day of beginning
business and payable on or before 30 days from said date of beginning.
Except as otherwise provided, a penalty in the amount of
ten per cent of the license tax assessed or a penalty of $2.00,
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whichever is the larger amount, shall be imposed for failure to pay
license taxes assessed under this chapter on or before the last day
on which such license taxes are payable.
In the case of omitted business license taxes assessed
under Section 12-11, these taxes, together with the penalty and
interest imposed thereon, shall be due on the day of assessment and
payable on or before 30 days from said day. If not so paid, interest
shall accrue thereon at the rate of six per cent from the date of
such assessment until payment.
11. Substitute the words "a misdemeanor', for the word
"unlawful" in the first sentence of Section 12-19.
12. Add a Section 12-21.1 Partial Invalidity of Sections
of this Chapter.
If any section, clause, phrase or part of this
chapter shall be deemed invalid for any reason by a court of competent
jurisdiction, such decision shall not affect any other part of this
chapter, but shall be confined in its operation to the section,
clause, phrase or part thereof directly involved in the controversy
in which said decision shall have been rendered; and every other
section, clause or phrase thereof shall continue in full force and
effect.
13. Section 12-33 is hereby amended as follows:
Insert immediately following the word "persons"
and before the word "licensed" in the next to last sentence
the following: not having a ~rinci~al or branch office
within the City and ...
14. Add "a private hospital" to category (a) under
Section 12-45.
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15.
professional
16.
1967.
Add "A_n x-ray ]aborato__~,, at the end
occupations under Section 12-48.
This Ordinance shall become effective
of the list of
on January 1,
ADOPTED: December 6, 1966.
APPROVED:
Mayor
ATTEST:
City/Clerk
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