19790904 1979-16 LAW OFFICES
CHESS, D URR~'TTI[
8: ROEDER
3900 UNIVERSITY DRIV~'
FAIRFAX, VIRGINIA 22030
ORDINANCE NO. 1979-16
AN ORDINANCE AMENDING AND REENACTING
CHAPTER 7, ARTICLE III, SECTION 7-10
OF THE FAIRFAX CITY CODE
IT IS HEREBY ORDAINED by the City Council of the City of
Fairfax, Virginia, that Chapter 7, Article III, Section 7-10
of the Code of the City of Fairfax be, and it is, amended and
reenacted to read in its entirety as follows:
Sec. 7-10. Duty of sellers to collect tax for city; report or
tax collected to Commissioner of Revenue; remitting of
taxes to City Treasurer.
It shall be the duty of every seller of utility services
to be the tax collecting agency for the City by collecting from
the purchaser the tax levied by this Article. Said tax shall be
collected at the time of the collection of the purchase price
charged for the utility services. The taxes collected during
each calendar month shall be reported by each seller to the
Commissioner of Revenue, and each seller shall remit the amount
of tax collected and shown upon said report to the Commissioner
of Revenue on or before the last day of the second calendar
month thereafter, together with the name and address of any
purchaser who has refused to pay this tax. The reports required
by this section shall be in the form prescribed by the
Commissioner of Revenue. The Commissioner of Revenue shall
promptly remit the check to the City Treasurer along with two
copies of the report submitted.
This ordinance shall become effective immediately upon
its adoption.
Introduced: July 31, 1979.
Adopted: September 4, 1979.
~ayor
Attest
City ClerkJ