19890411 1989-15ORDINANCE NO. 1989- ]5
AN ORDINANCE TO AMEND SECTION 12-25 (a),
ARTICLE II, CHAPTER 12 OF THE CODE OF THE
CITY OF FAIRFAX, VIRGINIA PERTAINING TO THE
RATE FOR LICENSE TAXES FOR FINANCIAL, REAL
ESTATE AND PROFESSIONAL SERVICES.
BE IT ORDAINED by the City Council of the City of Fairfax,
Virginia that Section 12-25 (a), Article II, Chapter 12 of the
Code of the City of Fairfax, Virginia is hereby amended in its
entirety as follows:
Sec. 12-25. Financial, real estate and professional services.
(a) Generally. Every person engaged in a financial, real
estate or professional service shall pay for the privilege an
annual license tax the greater of thirty dollars ($30.00) or
forty cents ($0.40) per one hundred dollars ($100.00) of gross
receipts based upon the gross receipts from such services in
the next preceding calendar year. However, for persons engaged
in the business of leasing real property, the tax rate shall be
as follows: For the lessors of commercial and industrial real
property and the lessors of dwelling units in apartment houses,
the tax shall be the greater of thirty dollars ($30.00) or
twenty-three cents ($0.23) per one hundred dollars ($100.00) of
gross receipts from the rental in the next preceding calendar
year; for lessors of all other residential real property,
including single-family detached and semidetached dwellings,
townhouses and condominium units, the tax shall be the greater
of thirty dollars ($30.00) or fifty cents ($0.50) per one
hundred dollars ($100.00) of gross receipts from the rental in
the next preceding calendar year. The definitions of uses of
real property in section 26-4 shall apply to this section. It
is the intent of this section to tax individually all persons
practicing a profession including persons who practice a
profession as members or employees of a partnership, firm or
corporation. In the case of employees, gross receipts shall be
measured by salary or commission received. As to the members
1989-15
of partnerships of firms, they shall be measured by salary or
commission received. As to the members of partnerships or
firms, they shall be taxed only in the proportion that their
respective share in the partnership or firm bears to the total
gross receipts. In lieu of additional licenses such members
may file jointly for a single license and pay a collective
license tax upon the total gross receipts. A joint filing must
include a complete list of all members for whom the license tax
is being paid.
This ordinance shall become effective December 31, 1989.
INTRODUCED :
PUBLIC HEARING :
ADOPTED . ·
March 28, 1989
April ll, 1989
April ll, 1989
ATTEST. ·
-- 0 -0 City Clerk