I. Whereas the collection of an annual fee from members is an activity which is commonplace in membership organizations such as Nova Roma, which is currently legally constituted as such within the United States; and whereas the collection of annual taxes for the maintenance of the State is commonplace in sovereign nations such as Nova Roma aspires and claims to be; and whereas the setting of annual fees and taxes is a power granted to the Senate by the Constitution of Nova Roma; this Senatus Consultum setting the amount of taxes and the means by which they are collected is hereby enacted.
II. Each cive eighteen years of age or older is hereby assessed an annual tax of US$12.
III. Taxes are due, paid in full, no later than the last day of February of the year.
- Cives who pay their taxes by this date shall be considered assidui according to the Lex Vedia de assidui et capiti censi.
- Cives who fail to pay their taxes by this date shall be considered capiti censi according to the Lex Vedia de assidui et capiti censi.
- Cives whose applications for Citizenship were approved between the first day of December of the previous year and the last day of February of the current year shall have their tax burden waived for the current year, and shall automatically be considered assidui.
- The Senate may, at its discretion, issue a Senatus Consultum extending the deadline for paying taxes on a provincia-by-provincia basis, in case of natural disaster, military conflict, or other extraordinary mitigating circumstance. Such deadlines may not be extended past the last day of August.
IV. The Senate shall, with the aid and assistance of the local governors, assign Publicani (sing. Publican) to assist with the efficient and cost-effective collection of taxes, where it deems appropriate.
- Appointments of Publicani may be made at any time, and shall last for one calendar year, unless otherwise stipulated in the Senatus Consultum appointing the individual to the post. Appointments may be renewed by a new Senatus Consultum, and may be revoked at the discretion of the Senate at any time.
- All Publicani are required to be legally bonded to handle funds, with proof of their bonded status provided to the Senate prior to their appointment as Publicani.
- Publicani are instructed to collect the annual tax payments from the cives who choose to pay taxes within their provincia by whatever means they deem necessary and efficient within the bounds of macronational and Nova Roman law and convention, and then hold such funds until they can be transferred to the central treasury in a single payment. They shall issue receipts to individual cives as taxes are collected, as an instrument of proof thereof.
- Publicani shall transfer their collected funds to the Consular Quaestors for deposit in the central treasury no later than the last day of March. They shall deduct any required fees and costs of tranferring their collected funds from the funds themselves. At the time they do so, they shall also transmit a report to the Consular Quaestores denoting which cives have paid their taxes and thus should be listed as assidui.
- Citizens shall in no way be required to pay their taxes through the Publicani. If they wish to do so, Citizens can and shall pay their taxes directly to the Consular Quaestors through those means they shall provide.
- The Consular Quaestors shall issue receipts to individual cives as taxes are collected, as an instrument of proof thereof.
- The Consular Quaestors shall provide a report to the Censors detailing which cives have paid their taxes and thus should be listed as assidui.
Passed, Yes-10; No-4; Abstain-0
a d XV Sex MMDCCLIV
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