Senatus consultum on the Nova Roman annual tax rates for 2766 A.U.C.

SENATUS CONSULTUM ON THE NOVA ROMAN ANNUAL TAX RATES FOR 2766 A.U.C. I. The Senate establishes the following as the annual tax for 2766 A.U.C. This tax period shall run from January 1st 2766 A.U.C. to December 31st 2766 A.U.C. inclusive.
Class 1 rate - $42.00
Class 2 rate - $34.00
Class 3 rate - $25.00
Class 4 rate - $17.00
Class 5 rate - $ 9.00

II. The following centuries shall fall into the following classes, using the percentages specified at section III of the Lex Octavia altera de comitiis centuriatis as a guide. Class 1 rate – Centuries 1 to 15 Class 2 rate – Centuries 16 to 27 Class 3 rate – Centuries 28 to 37 Class 4 rate – Centuries 38 to 45 Class 5 rate – Centuries 46 to 50

III. All taxes for 2766 A.U.C. must be remitted by PayPal:

A. All transaction fees charged by PayPal will be calculated and included into the published final rate and rounded up to the nearest USD dollar.
B. The CFO of Nova Roma will calculate and publish the final rate at section III.A
C. The PayPal account which the annual tax must be remitted to will be specified by the CFO.
D. The other details required on the PayPal transaction will be specified by the CFO.

IV. The annual tax for 2766 A.U.C. is due and payable in full by March 31st of 2766 A.U.C. The amount a citizen has to pay is equal to the amount specified at section I of this Senatus consultum for the class he/she is in, which in turn is determined by the century he/she is in, as at section II of this Senatus consultum, as amended by the final rate determined as a result of section III.A. For example if a citizen is in century 22, and century 22 is specified as in class 2 then the tax due and payable by the citizen is equal to that for class 2 as amended by section III.A. The annual tax due and payable each tax period by a citizen is based on the class and century a citizen is in at a time:

A. After the enactment of this Senatus consultum
B. Between January 1st 2766 A.U.C. to December 31st 2766 A.U.C. inclusive
C. Of the actual payment of the annual tax due and payable by that citizen. Should the full amount of tax due not be paid before any recalculation of the century a citizen is in, the final amount of annual tax due and payable by that citizen shall always be the rate for the highest class and century a citizen was in during any tax period. Any payments made by a citizen before IV.A and IV.B shall not be considered payment of the annual tax and shall be treated as a donation to the general revenue of Nova Roma. For a payment of the annual tax, whether partial or full, that complies with IV.A and IV.B to be recorded as such a payment of the annual tax, then the transaction method must include clear notation that it is paid towards the annual tax due and payable by the citizen concerned.

V. If a citizen fails to pay in full the annual tax due and payable for 2766 A.U.C. by March 31st of 2766 A.U.C. then between April 1st and September 30th of 2766 A.U.C. he/she shall pay the amount due and payable as at section IV of this Senatus consultum, less any partial payments already made, plus the amount specified at section I of this Senatus consultum for class 1.

VI. If a citizen fails to pay in full the annual tax due and payable for 2766 A.U.C. by September 30th of 2766 A.U.C. then between October 1st and October 31st of 2766 A.U.C. he/she shall pay the amount due and payable as at section IV of this Senatus consultum, less any partial payments already made, plus double the amount specified at section I of this Senatus consultum for class 1.

VII. No payments of the annual tax will be accepted from November 1st to December 31st of 2766 A.U.C. All arrears of the annual tax due and payable for a particular year, plus any arrears on previous tax periods, will carry over into tax period for of 2767 A.U.C. and remain due and payable, in addition to the annual tax due for 2767 A.U.C.

VIII. Payment arrangements of the annual tax due and payable for 2766 A.U.C. and/or arrears owing from previous tax periods are at the discretion of the CFO and must be negotiated on an individual case-by-case basis.