19760302 1976-11 ORDINANCE NO. 1976-11
AN ORDINANCE AMENDING SECTION 7-9
OF THE FAIRFAX CITY CODE
BE IT ORDAINED by the City Council of the City of Fairfax,
Virginia, that section 7-9 of the Code of the City of Fairfax
be, and it hereby is, amended and reenacted to read in its
entirety as follows:
Sec. 7-9. Levy and amount of tax.
There is hereby imposed and levied by the City, upon each
purchaser of a utility service, a tax in the amount of ten per-
cent of the charge for residential utility service and fifteen
percent of the charge for commercial or industrial utility service
(exclusive of any federal tax thereon) made by the seller against
the purchaser with respect to each utility service, which tax in
every case shall be collected by the seller from the purchaser and
shall be paid by the purchaser to the seller for the use of the
City at the time the purchase price or such charge shall become
due and payable under the agreement between the purchaser and
seller.
In case any monthly bill submitted by a seller for residenti
electric, telephone, water or natural gas utility service shall
exceed fifteen dollars for a residential user, there shall be no
tax computed on so much of such bill as shall exceed fifteen
dollars. In case any monthly bill submitted by any seller for a
commercial or industrial user of electric, telephone, water or
natural gas utility service shall exceed one hundred dollars,
there shall be no tax computed on so much of such bill as shall
exceed one hundred dollars; except that there shall be no tax
computed on bills submitted $or unmetered electric service.
In case a bill is submitted by the seller for more than one
month's utility service, then the amount of such bill excluded in
computing the tax shall be the monthly exclusion allowed herein
for a specific utility service, multiplied by the number of month
1976-11
-2
for which such bill is submitted. In the case of multiple unit
housing projects or apartments served by a master meter or by a
central plant or plants, the computation of tax shall be made as
though each living unit in such project or apartment were
separately billed or separately metered and billed.
This ordinance shall take effect April 1, 1976.
Introduced: February 3~ 1976
Adopted: March 2, 1976
ATTEST: