19880223 1988-3ORDINANCE NO. ]988-3
AN ORDINANCE AMENDING FAIRFAX CITY CODE SECTION 8-
9 PERTAINING TO THE LEVY AND AMOUNT OF TAX IMPOSED
BY THE CITY UPON COMMERCIAL AND INDUSTRIAL USERS
FOR UTILITY SERVICE.
BE IT ORDAINED by the City Council of the City of
Fairfax, Virginia, that Fairfax City Code Section 8-9 be
amended as follows:
Subsections (a) and (b) shall be amended to read
in their entirety as follows:
"(a) There is hereby imposed and levied by the
City, upon each purchaser of a utility service, a tax
on the amount charged by the seller against the
purchaser with respect to each utility service,
exclusive of any federal tax thereon. The tax rate
shall be ten percent (10%) of the charge for each
residential utility service and fifteen percent (15%)
of the charge for each commercial or industrial utility
service. In every case, the tax 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.
(b) In case any monthly bill submitt~ed by a
seller for residential electric, telephone, water or
natural gas utility service shall exceed fifteen
dollars ($15.00) for a residential user, there shall be
no tax computed on so much of such bill as shall exceed
fifteen dollars ($15.00). 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 five hundred ($500.00),
there shall be no tax computed on so much of suCh bill
as shall exceed five hundred dollars ($500.00); except
that there shall be no tax computed on bills submitted
for unmetered electric service."
2. Subsection (c) shall remain unchanged.
This ordinance shall become effective upon the date of
its passage but the tax shall not be imposed and levied
until sixty (60) days subsequent to the date written notice
by certified mail of this tax increase is received by the
1988-3
registered agent of the utility corporation that is required
to collect the tax.
INTRODUCED: January 26, ]988
PUBLIC HEARING: Februa~ 9, ]988
ADOPTED: February 9, 1988
Mayor George T. Snyder, Jr.
ATTEST:
City ~erk
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