Senatus consultum ultimum on the annual Nova Roman Tax process
SENATUS CONSULTUM ULTIMUM ON THE ANNUAL NOVA ROMAN TAX PROCESS
I. This Senatus consultum ultimum is issued by the Senate under the authority granted to it under section V.E of the Constitution of Nova Roma and under the constitutional authority of the Senate as the supreme policy-making authority for Nova Roma.
II. The SENATUS CONSULTUM ON THE PROCESS FOR SETTING THE NOVA ROMAN ANNUAL TAX RATE is amended as follows:
A. Section V is overridden and shall henceforth read:
"The annual tax shall consist of five separate rates These are as below and which class a citizen is assigned to is determined by the number of Census Points (CP), indicated next to each class as inclusive, that they have accrued in total at the time of assessing the tax rate that they are subject to:
- A. Class I: 140 CP or greater
- B. Class II: 100 CP to 139 CP
- C. Class III: 50 CP to 99 CP
- D. Class IV: 35 CP to 49 CP
- E. Class V: 1 CP to 34 CP
For the purposes of assessing the tax senators are also assessed by the above methodology. The Senate Information Technology Task Force (ITTF) shall as needed, at the time of an election, request the Chief Financial Officer (CFO) to provide details of which citizens hold assidui status, and update their Online Membership Record (OMR) accordingly to reflect that status under the terms, conditions and methodology of the prevailing body of valid and subsisting electoral regulations, by way of either Senatus consultum ultimum, lex, or Senatus consultum."
B. Section VI is overridden and shall henceforth read:
"Using the most recent data available from the CFO regarding the totals of assidui citizens and capite censi citizens, and any prevailing trends discernible regarding trends in payment versus non-payment, the SFC shall determine a projected number of tax payers based on the most recent class assignments available and thus the likely projected tax revenue based on current tax rates for the forthcoming tax year."
C. Section VII is overridden and shall henceforth read:
"The SFC shall, using the known and estimated expenses, as determined at III and from data supplied by the Chief Financial Officer (CFO) of Nova Roma Inc. determine what rates of tax in each of the five classes are necessary in order to generate a revenue amount at least equal to, or greater than, the known and estimated expenses. The SFC shall then debate and vote upon the tax rate to apply to each of the five classes."
D. Section XIII.A.1 is overridden and shall henceforth read:
"In respect of IX.A all transaction fees charged by PayPal must be calculated into the payment sent to Nova Roma, so for example if the tax a citizen has to pay is $10.00 USD and the PayPal transaction fee is 50 cents, then the citizen must remit $10.50 USD. This may not be required by the CFO if the amount of tax determined by the SFC has been adjusted sufficiently in the view of the CFO to cover the transaction fees without a citizen having to calculate them and adjust his/her amount of payment sent to Nova Roma. If the transaction fees are required the CFO will ensure this is clearly advertised on the Nova Roman Wiki and in his public postings concerning payment of the tax."
E. Section XVII is overridden and shall henceforth read:
"No payments of the annual tax will be accepted from November 1st to December 31st. All arrears of the annual tax due and payable for a particular year, plus any arrears on previous tax periods, will carry over into the following tax period and remain due and payable, in addition to the annual tax due for that following year. If a member of the ius Latii receives full citizenship during any penalty stage, specified herein, of the tax year then a penalty shall not apply to him/her and he/she shall have up to three months to make the tax payment but he/she shall still be subject to the prohibition of the acceptance of tax payments during November 1st to December 31st notwithstanding the three month relief from penalties above. Any such three month period of penalty relief still not exhausted on January 1st shall automatically terminate and the citizen shall have no arrears of tax owing as of January 1st. Any payments received from a person who is ius Latii before he/she is granted citizenship shall not be credited towards any future tax payment but shall be treated as a general donation towards Nova Roma."
III. Upon enactment of this Senatus consultum ultimum:
A. The only lawful method of subsequently superseding, amending or repealing this Senatus consultum ultimum must be by way of a Senatus consultum ultimum, that must achieve an extraordinary majority before it can be enacted. Any other method or attempt shall be illegal and forbidden. The Princeps senatus may at his/her discretion replace the requirement above for an extraordinary majority with a requirement for a special majority, or a simple majority.
B. No other Senatus consultum ultimum shall be enacted where the proposed content of which conflicts, negates, overrides, limits or otherwise affects in a negative manner the contents and/or purposes of all or any part of this Senatus consultum ultimum, whether directly or indirectly other than by the method at specified at section III.A of this Senatus consultum ultimum.
IV. This Senatus consultum ultimum shall terminate on the 31st December 2022, unless it shall be terminated earlier under the process described at section III.A of this Senatus consultum ultimum.