Rogatio Apula de tributis (Nova Roma)
I. ((Power to tax))
The collection of an annual fee from members is a commonplace activity in membership organizations such as Nova Roma; whereas Nova Roma is currently legally constituted as a nonprofit coorporation in the State of Maine in the United States of America; and whereas the setting of annual fees and taxes is a power granted to the Senate by the Constitution of Nova Roma this Law setting the amount of taxes and the means by which they are collected is hereby enacted.
II. ((Rate of taxation))
- A. Each citizen eighteen years of age or older is hereby assessed an annual tax of one three-thousandth of the per-capita GDP of his nation of residence. The Consules may use the best available source to calculate the national GDPs (like ONU, etc.).
- B. In order that the amounts may be more manageable in local currencies, the Consules may, by edict, alter the amount for any country by up to 10%, upwards or downwards; adjustments greater than 10% may be made by Senatus Consultum only.
- C. The Consules' Quaestores will compile and publish a list of rates before the start of the collection period.
III. ((Deadline for payment))
- A. Taxes are due, paid in full, no later than the last day of October. A given taxation year in Nova Roma begins November 1 and ends October 31 the following year.
- B. Cives who pay their taxes by October 31 shall be considered Assidui according to the lex Vedia de assiduis et capite censis and consequent laws. Cives who fail to pay their taxes by this date shall be considered Capite Censi according to the lex Vedia de assiduis et capite censis and consequent laws.
- C. The Senatus may, at its discretion, issue a Senatus Consultum extending the deadline for paying taxes on a provincia-by-provincia basis, in case of extraordinary mitigating circumstance.
IV. ((Collection of taxes))
The Senatus can foster the collection of taxes with the aid and assistance of the local governors.
- i. Provincial Propraetores may, by whatever means they deem necessary, efficient, and within the bounds of applicable macronational and Nova Roma law, appoint by edicta one or more provincial magistrates to collect the annual tax payments from the cives who choose to pay taxes within their provincia.
- ii. Said collected funds are forwarded to the Propraetor or his designate, and are held in trust.
- iii. Propraetores or their appointed designate, shall then transfer said collected funds for deposit in the central treasury no later than the last day of October of the taxation year.
- iv. Propraetores shall deduct any required fees and costs of tranferring their collected funds from the funds themselves. At the time they make the tax transfer, they shall also transmit a report to the appropriate Consular Quaestor denoting which cives have paid their taxes and thus should be listed as assidui, as well as the amount and particulars of any funds deducted by the Propraetor from the amount submitted to the central treasury.
- i. Citizens shall in no way be required to pay their taxes through the local/provincial administration. If they so choose, Citizens may pay their taxes directly to the Consular Quaestors through those means they shall provide.
- ii. The Consular Quaestors shall issue receipts to individual cives as taxes are collected, as an instrument of proof of payment thereof.
- iii. The Consular Quaestors shall provide a report to the Censores detailing which cives have paid their taxes and thus should be listed as assidui.
V. Tax funds from central treasury to provinciae
Those individuals charged with the collection of taxes shall maintain a record of what amounts were raised in each Provincia, and such records will be provided to the Senate no later than the Ides of November.
VI. ((Provincial rebates))
- A. One half of all taxes raised within a particular Provincia shall be designated to be spent within the boundaries of that Provincia.
- B. Such funds shall be kept in the central treasury, as managed by the Consular Quaestors, and shall be disbursed by the Quaestors to provincial authorities as authorized in the annual budget.
- C. The annual budget, as prepared, shall reflect such designated funds, whether or not they are actually budgeted to be spent within the year.
- D. Funds designated to be spent within a provincia which are not spent within a given fiscal year, shall roll over to the next year, and such information shall be reflected in the annual budget.
- E. The Senatus may, in times of emergency, use funds designated for use within a given Provincia. Such funds shall be replaced within three calendar years by funds from the central treasury.
This Law shall apply only to annual taxes, and shall not be deemed to apply to other funds which may be collected during the course of a year, including but not limited to voluntary donations and other fees which may be imposed.
VIII. ((Supervision of propraetores))
Provincial Propraetores are authorized to collect the annual tax from citizens of their Provinciae by means aforementioned, and they could be called at Senatus discretion to provide the Senate with the following:
- A. Proof of identity, in the form of copies of macronational government-issued identification cards, drivers' licenses or passports.
- B. Written agreement that all money collected is the property of Nova Roma and will be sent to the Senatus on demand, and that a list of citizens who have paid will be provided to the Censores within one month after the collection period has ended.
- C. A description of preferred methods of payment (money order, electronic transfer, etc.) and the address (postal or electronic) to which payments should be sent. These payment instructions will be published on the Nova Roma web site and mailing lists.
IX. ((Ownership of rebates))
Propraetores who have received authorization to accept tax payments, as defined in Section VIII, may keep one half of funds collected for use within the province; this money remains the property of Nova Roma but may be spent by the provincial Propraetor on activities that benefit Nova Roma. The remaining half, minus transfer fees, must be transferred to the Central Treasury.
X. Information and methods of payment
- A. Each year the Consules will announce the begin of the taxes-raising by an edictum indicating the methods and all the information for the correct payment of the taxes checking them with the Central Treasury.
- B. Each provincial propraetor is invited to translate the consular edictum in all the tongue used in the own Provincia. He may publish the translated edictum in any comunicational media used in the Provincia.