Section 4-7.2-3. Application for license; renewal of license; requirements.
A. Every person required to obtain a license by this Article shall make application for any license or licenses to the Director. All applications for new licenses or for the renewal of licenses shall be submitted by mail or in person to the Department of Tax Administration.
B. The Director shall furnish the necessary forms which shall be properly filled in with such information as the Director may require. Every applicant for a license to conduct any business, profession, trade or occupation under the provisions of this Article shall furnish the Director the information necessary to assess a license tax or fee on the basis provided by law. Such information shall be furnished in all instances regardless of the amount of gross receipts or type of business.
(1) Such information shall be filed as follows:
- For license tax year 1997 and preceding years, license applications shall be filed on or before January 31 of each year or within seventy-five calendar days of the commencement of the business operation.
- For the license year commencing January 1, 1998 and the years thereafter, license applications shall be filed on or before March 1 of each year or within seventy-five calendar days of the commencement of the business operation.
(2) All license information shall be submitted in writing on forms prescribed by the Director and shall include, but not be limited to, the applicant's signature, correct name and trade name, correct mailing address, the correct business address, the nature, type and location of the business, profession, trade or occupation to be pursued, market area to be served, number of persons employed, and a recording of gross receipts for the preceding calendar year. In addition to the above, all applicants whose business it is to rent houses, apartments, commercial property or industrial facilities in the County shall also be required to provide the names and locations of all structures or complexes which are rented and the number of units available to be rented or the area available to be leased.
C. In the event that the filing due date, as set forth in Subsection A of this Section, or seventy-five days after the commencement of a business falls on a Saturday, Sunday, legal holiday or Fairfax County government holiday, then the application required to be filed by subsection A of this Section shall be filed no later than the next succeeding day on which the County offices are open.
D. In the event of a failure or refusal to file the required necessary information with the Director, the Director shall assess such license tax upon the best information he can obtain (adding thereto the penalty prescribed by law).
E. The Director may grant an extension of time in which to file an application for a license, for reasonable cause. The extension may be conditioned upon the timely payment of a reasonable estimate of the appropriate tax; the tax is then subject to adjustment to the correct tax at the end of the extension, together with interest from the due date until the date paid and, if the estimate submitted with the extension is found to be unreasonable under the circumstances, with a penalty of ten percent of the portion paid after the due date.
F. Prior to January 1, 1998, upon receipt of the application from the taxpayer the Director shall compute the license tax due and bill the taxpayer for such tax. Effective January 1, 1998, the taxpayer shall compute the license tax due and remit payment of such tax and the license application and such information required under Subsection B(2) of this Section no later than March 1 of the tax year or, in the case of a beginning business, the tax shall be paid within 75 days of the date the business began in Fairfax County.
G. Not withstanding the provisions of this Article, a person shall not be required to file a business license application for any license year when gross receipts attributed to their definite place of business are $10,000 or less.