19731106 1973-28ORDINANCE NO. 1973-28
AN ORDINANCE AMENDING AND RE-ENACTING SECTION 12-49
IN CHAPTER 12 OF THE CODE OF THE CITY OF FAIRFAX,
VIRGINIA, PERTAINING TO THE TAXATION OF THE BUSINESS
OF RENTING LAND, HOUSES, APARTMENTS AND OTHER
PROPERTIES
BE IT ORDAINED by the City Council of the City of Fairfax,
Virginia, that Section 12-49 of Chapter 12 of the Code of the
City of Fairfax, Virginia, be and it is hereby amended and
re-enacted to read in its entirety as follows:
"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 (23) cents on each one
hundred dollars ($100.00) 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 ($25.00).
"The business of renting or offering for rent the
land or properties mentioned in this section shall be
construed to imply a continuous and regular course of
dealing with respect to renting or offering for rent
one or more parcels of such land or properties or fraction
thereof, except as hereinafter provided.
"This section shall not apply to:
(a) Isolated instances of renting or offering
for rent on a non-continuous or irregular
basis one or more 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.
1973-28
(b)
Those persons who are duly licensed under
Section 12-48 who declare and include rents
in their gross receipts under that section.
(c) Motel, hotel, boarding houses and rooming
house operators who are licensed separately
under Sections 12-25 or 12-36."
This ordinance shall become effective 'January 1, 1974.
Introduced: September 11, 1973.
Enacted: November 6, 1973.
city Clerk f /
- 2 -