Senatus consultum de tributis perpetuis (Nova Roma)

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New ongoing tax payment requirements

I. Historically, consecutive bodies of the senate have opted for posting an annual tax rate each year. Through time, Nova Roma has faced delays to the tax payment cycle due to bureaucratic delays in the senate. Since the actual tax rate has undergone minimal changes over the last several years, the annual decree of the same tax rate has become redundant and adds unnecessary delays to the tax payment process.

II. With this decree, the senate posts the following permanent taxation system. This does not preclude the senate from changing the tax rate in the future, it merely, enables an ongoing continuous cycle, until such time the senate deems it needs to change once more.

III. The lex Cornelia Domitia de re publica constituenda stipulates that each citizen shall have the optional duty to pay taxes and to perform the munus militiae (ceremonial and reenactment military service for Nova Roma) which shall be redeemable by alternative solutions, regulated by law. Nova Roman citizens who wish to gain or maintain assiduus status shall contribute both the tributum capitis (basic tax) and the munus militia (military service). Only those citizens who satisfy both criteria will be classified as an "assiduus" (taxpayer).

A. The basic tax: tributum capitis. The basic citizen tax is required from all citizens who wish to gain or maintain assiduus status - regardless of their service in the Nova Roman legions. All citizens who wish to maintain assiduus status shall contribute a donation of at least $9 USD to the Nova Roman Treasury.

B. Military service or contribution: The munus militiae and the tributum militare. There shall be two possible ways to perform the munus militiae: participation in the legions of Nova Roma (see III.B.i) or by a financial donation in support the legions of Nova Roma (see III.B.ii). Citizens who wish to maintain assiduus status shall perform the munus militiae in one of these ways:

i. A Nova Roman citizen who holds membership in a Nova Roman legionary reenactment group (munus militiae). This can include roles in the capacity as a civilian, wearing civilian clothing, or as a military member under rank and wearing of armoured equipment. This applies equally to men and women, undertaking any role as an official member of a Nova Roman legionary reenactment group, of any affiliation category.

ii. A Nova Roman citizen who pays a donation (tributum militare) to the Nova Roman treasury. A Nova Roman citizen who does not or cannot serve in a Nova Roman legionary reenactment group may instead donate to the Nova Roman treasury at the same time when paying the basic tax. The tributum militare shall be $6 USD.

C. Clarification of the amount to be paid.

The regulations above mean that a citizen who is a member of a Nova Roman legion (either in civilian clothing or military clothing) shall contribute at least $9 USD; but a citizen who is not a member in any of the affiliated legions of Nova Roma shall donate at least $15 USD (includes the components of $9 tributum capitis + $6 tributum militare). A Roman military reenactor citizen who belongs to a legion which is not affiliated to Nova Roma (and consequently does not serve within Nova Roman military) shall perform the munus militiae to Nova Roma by paying the tributum militare which means that their tax is also $15 USD.

IV. Special Privileges for Larger Donations. For donations to the Nova Roman treasury exceeding certain thresholds, a Nova Roman citizen can gain additional privileges and status that includes the tribunus aerarius equestris and the eques equo privato.

A. Citizens donating $45 USD in total will be recognized as preliminary members of the equestrian order with the title “tribunus aerarius equestris” (equestrian treasury tribune), and will receive 25 Census Points (which can elevate a citizen by one class). Officially recognized reenactors and Latinists are eligible for a discount, if proof is provided, allowing them to achieve this status with a donation of only $27 USD. A tribunus aerarius equestris, receives 25 Census Points and the clothing privileges of equestrians; however, no further privileges are afforded.

B. Citizens donating $135 USD in total will be recognized as full members of the equestrian order with the title “eques equo privato” (an equestrian serving on his own horse, also known as a private knight), and will receive 400 Census Points which is an immediate elevation to the First Class. Officially recognized reenactors and Latinists are eligible for a discount, if proof is provided, allowing them achieve this status with a donation of only $81 USD.

V. Definition of Reenactors and Latinists. As described above, Nova Roma acknowledges contributions from citizens with certain skills and contributions.

A. Reenactors can be recognized as such by presenting photographic evidence (if requested) to the quaestores aerarii, the curator aerarii or a member of the Censorial Office. It is in the power of the Censorial Office to accept the evidence and to register the name of the reenactment group where they belong. Reenactors applying for this reduction agree that the presented photographs can be used in publications of the websites and internet pages of Nova Roma.

B. Latinists can be recognized as such with a certification, obtained through a Latin examination by a Nova Roman educational institution. Recognition may also be granted by presenting educational transcripts or certificates from an institution outside Nova Roma, which proves Latin fluency in writing, to the quaestores aerarii, the curator aerarii or to the Censorial Office. It is in the power of the Censorial Office to accept the evidence or to assign the task of examination to a Nova Roman committee of Latin teachers who shall decide if the applicant for the status of Latinist may be qualified as having Latin fluency in writing.

VI. Tax year and payment schedule. Standard tax (financial) year. A tax year is defined as Kal. Ian. to pr. Kal. Ian. (1 January – 31 December). In order for a citizen to achieve the status of assiduus, tribunus aerarius equestris, or eques equo privato, applicable from Kal. Ian. (1 January), they must make the applicable donation prior to the end of pr. Kal. Ian. (31 December), Rome time. Although citizens can pay their tax in January, public calls for taxpayment should only be started from February.

A. Payment periods. With the exception noted in article VI.B, late tax donations can only be made up to the end of the pr. Kal. Ian. (31 December), Rome time. Any tax donations made after this time are assumed to be for the new tax period. It is not possible for citizens to pay for any next tax period in advance. These are the specific periods of a tax year with escalating consequences of late payment or non-payment:

i. Normal tax payment period. Taxes in any given tax year are due by the pr. Kal. Quint (30 June). Citizens who pay by the pr. Kal. Quint (30 June) are considered having paid the annual tax in a timely manner.

ii. Tax payment grace period. Citizens who fail to make a payment by the pr. Kal. Quint (30 June) are still permitted to pay the tax donation. Citizens who make a tax payment prior to pr. Kal. Nov. (31 October) are required to pay double the normal rate of the tributum capitis, equating to a minimum of $18 USD. This applies to all citizens paying during this period, whether they are required to pay the munus militia or not. There is no late fee for citizens electing to pay the rates of a tribunus aerarius equestris, or eques equo privato after pr. Kal. Quint (30 Jun).

iii. Tax payment penalty period. Citizens who also fail to make a payment by the pr. Kal. Nov. (31 October) are still permitted to pay the tax donation for the current tax year. Citizens who make a tax payment prior to pr. Kal. Ian. (31 December) are required to pay double the normal rate of the tributum capitis, equating to a minimum of $18 USD, and are subject to the penalties described in article VII.

B. New Citizens. Citizens who join after the pr. Kal. Quint. (30 June) in any given year who wish to pay the voluntary tax donation, for any current tax period, may do so without attracting the late fee.

VII. Conditions of non-tax payment. Citizens who don't contribute the voluntary tax donations as described above, by the end of pr. Kal. Quint (30 June), in any given tax period, will be classified as capite censi on Kal. Nov. (1 November). Citizens remain entitled to recover assisuus status by payment of the voluntary tax until pr. Kal. Ian. (31 December).

A. Citizens classified as capite censi will automatically lose any state positions, offices and titles they hold that require assiduus status, including senatorial or equestrian status on the Kal. Nov. (1 November). The lost state positions, offices and titles will be automatically restored, with the exception of elected magistracies, governorships and appointed state commissioner positions, when the late payment is made (without any time break noted in the records) but only until the pr. Kal. Ian. (31 December) within the specific tax period. Congruent with other Nova Roman law, only those citizens who have already paid the tax donation for the current tax period are allowed to nominate as a candidate in an election for public office, be appointed to any public office and be appointed to any priesthood.

B. If provisioned under Nova Roman law, citizens who previously held an assiduus status, who are reclassified as capite censi at any time, may be subject to Census Point penalties applicable to a negligence in tax payment. When such penalties are applied are determined by the laws that detail such penalties and not by this decree.

VIII. Method of voluntary tax collection. This decree does not mandate a method or methods of collecting the voluntary tax payments. The determination is to be made by the curator aerarii, with recommended consultation with the quaestores aerarii as needed. Such determination must be made prior to the yearly public calls for taxpayment in February, in accordance with article VI. The senate itself may mandate a new method or methods at any time. In the first instance when this decree comes into effect, the previous extant method shall be used.

IX. Changing the tax rates. If the senate wishes to change the tax rates in the future, it should publish the new rates no later than in the month of February. The consuls are ordered to declare an edict as soon as practicable for the citizens to cease tax payments, until such time the new tax rates are decreed by the senate.