19731218 1973-29ORDINANCE NO.
1973 -29
AN ORDINANCE TO AMEND SECTION 12.1 OF THE CODE
OF THE CITY OF FAIRFAX, VIRGINIA TO REENACT THE
PRESENT DEFINITION FOR "PLACE OF BUSINESS" AND
TO ADD A NEW DEFINITION FOR "BUILDER AND DEVELOPER."
BE IT ORDAINED by the City Council of the City of Fairfax,
Virginia, that Section 12.1 of Chapter 12 of the Code of the City
of Fairfax, Virginia, be and it hereby is amended as follows:
(1) Reenact the definition for "Place of business" to
read in its entirety as follows:~
"Place of business. The physical location from which
any business activity is regularly, normally and usually
conducted. Any non-resident of the city having no other
regularly established place of business therein who con-
ducts business with respect to the subjects of taxation
entitled 'Builders and developers', 'Contractors and con-
tracting'~, 'Renting land, houses, apartments and other
properties' and 'Renting any kind of personal property'
shall be deemed to have established a place of business
at the location in the city where the work is performed
or Where the property is situated. Any resident of the
city having no other regularly established place of busi-
ness in the state who does business which would otherwise
be subject to a license tax under the provisions of this
chapter shall, for the purposes of this chapter, be deemed
to have his place of business in his residence."
(2) Add a new definition to read in its entirety as
follows:
"Builder and developer° Any person carrying on or con-
ducting any of the businesses, trades or occupations, or
doing any of the things enumerated in the definition of a
'Contractor' in this section, or in section 12-27 of this
Code, in connection with the improvement or development
for sale or rent of properties or structures owned or leased
by or otherwise in the control of such builders and devel-
opers by force account."
This ordinance shall become effective January 1, 1974.
Introduced: December 4, 1973.
Adopted. ·
Attest-.
December 18, 1973.
/ /' - Mayo~
Cit~ Clerk