Tax on gross receipts for transient lodgings or accommodations; food or drink for immediate consumption; spirits sold for consumption on premises; rental vehicles — Collection of tax and transfer to Washington Convention and Sports Authority.
The Mayor shall collect and deposit in a lockbox maintained by the Chief Financial Officer of the District of Columbia the tax imposed pursuant to § 47-2002.02 as agent on behalf of the Washington Convention and Sports Authority (“Authority”) and shall transfer the revenue from the tax upon receipt to the Washington Convention Center Fund established pursuant to § 10-1202.08. The Mayor shall develop and apply a fixed formula to the taxes imposed pursuant to §§ 47-2002 and 47-2002.02 to determine the amount that shall be transferred to the Authority. Expiration of §§ 301, 302, and 303 of D.C. Law 10-188: Section 2(l)(1) of D.C. Law 12-142 provided that § 306(a) of D.C. Law 10-188, providing for the expiration of that act, is repealed. Section 2(l)(2) of D.C. Law 12-142 provided that the subsection shall apply as of February 27, 1997. Audit of accounts and operation of Authority: See Historical and Statutory Notes following § 47-2002.02. Expiration of §§ 301, 302 and 303 of D.C. Law 10-188: See Historical and Statutory Notes following § 47-2002.02.
Annotations
May 27, 1949, 63 Stat. 112, ch. 146, title I, § 125b as added Sept. 28, 1994, D.C. Law 10-188, § 302(b), 41 DCR 5333 enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575 Mar. 24, 1998, D.C. Law 12-81, § 59(g), 45 DCR 745 Aug. 12, 1998, D.C. Law 12-142, § 3(e), 45 DCR 4826 Oct. 19, 2002, D.C. Law 14-213, § 33(v), 49 DCR 8140 Mar. 3, 2010, D.C. Law 18-111, § 2082(o)(2)(B), 57 DCR 181 For temporary (90 day) amendment of section, see § 2082(o)(2)(B) of Fiscal Year Budget Support Congressional Review Emergency Amendment Act of 2009 (D.C. Act 18-260, January 4, 2010, 57 DCR 345). For temporary (90 day) amendment of section, see § 2082(o)(2)(B) of Fiscal Year 2010 Budget Support Second Emergency Act of 2009 (D.C. Act 18-207, October 15, 2009, 56 DCR 8234). D.C. Law 18-111, in the section heading, substituted “Washington Convention and Sports Authority” for “Washington Convention Center Authority”; and, in subsec. (a), substituted “Washington Convention and Sports Authority (‘Authority’)” for “Washington Convention Center Authority” and substituted “Washington Convention Center Fund” for “Washington Convention Center Authority Fund”. D.C. Law 14-213, in the section heading, validated a previously made technical correction. 1981 Ed., § 47-2002.3. This section is referenced in § 10-1203.05 and § 10-1203.07. Washington Convention Center Authority, collection and transfer of taxes to Fund, see § 10-1203.07. Washington Convention Center Authority, audit of accounts and operations, certification of sufficiency of sum of projected revenues, see § 10-1203.05.
Sourced from the DC Council Open Law Library (public domain).
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