19890411 1989-18 ORDINANCE NO. 1989- ]8
AN ORDINANCE TO AMEND SECTION 12-39 (b),
ARTICLE II, CHAPTER 12 OF THE CODE OF THE
CITY OF FAIRFAX, VIRGINIA PERTAINING TO THE
RATE FOR LICENSE TAXES FOR WHOLESALE SALES.
BE IT ORDAINED by the City Council of the City of Fairfax,
Virginia that Section 12-39 (b), Article II, Chapter 12 of the
Code of the City of Fairfax, Virginia is hereby amended as
follows:
Sec. 12-39. Wholesale sales.
(b) Every person conducting or engaging in the business of
wholesale sales shall pay for the privilege an annual license
tax ~h~-~e~e~-~-~~-~e~&~-~$~~-~ of five cents
($0.05) per one hundred dollars ($100.00) of gross receipts
based upon the gross receipts from such wholesale sales in the
next preceding calendar year. However, no tax shall be imposed
upon a direct seller, as defined in Section 12-24(b), unless
the total sales of such seller exceed four thousand dollars
INTRODUCED: :
PUBLIC HEARING :
ADOPTED :
¢$4. 000.00) per year.
This ordinance shall become effective December 31, 1989.
March 28, 1989
April 11, 1989
April 11, 1989
ATTEST:
~ -Udity Clerk~ -