Vendor to collect tax; credit for expenses; application.

For the purpose of collecting his reimbursement as provided in § 47-2003 insofar as it can be done and yet eliminate the fractions of a cent, the vendor shall add to the sales price and collect from the purchaser such amounts as may be prescribed by the Mayor to carry out the purposes of this section. Repealed.

Annotations

May 27, 1949, 63 Stat. 115, ch. 146, title I, § 127
Oct. 21, 1975, D.C. Law 1-23, title III, § 301(8), 22 DCR 2100
July 24, 1982, D.C. Law 4-131, § 204, 29 DCR 2418
July 25, 1989, D.C. Law 8-17, § 4(c), 36 DCR 4160
Sept. 30, 1993, D.C. Law 10-25, § 111(h), 40 DCR 5489
enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575
June 9, 2001, D.C. Law 13-305, § 102(c), 48 DCR 334
July 13, 2012, D.C. Law 19-149, § 2(a)(4), 59 DCR 5129
Section 103 of D.C. Law 13-305 provided: “Sec. 103. Applicability. Section 102(a) through (c) shall apply beginning April 1, 2001. Section 102(d) shall apply beginning October 1, 2001.”
D.C. Law 19-149, in subsec. (a), deleted “, except a street vendor as defined in § 47-2002.01(a)(2),” following “the vendor”.
D.C. Law 13-305 repealed subsec. (b).
1973 Ed., § 47-2604.
1981 Ed., § 47-2004.
This section is referenced in § 47-2003, § 47-2203, and § 47-2204.
Tax rates, records and surplus funds, authority of Council to change certain tax rates, see § 47-504.
Compensating-use tax, nonresident vendors, see § 47-2204.
Compensating-use tax, collection of tax by vendor, see § 47-2203.

Source XML

Sourced from the DC Council Open Law Library (public domain).

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