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The DC Code: § 47-2004 Vendor to collect tax; credit for expenses; application.

Index47 Taxation, Licensing, Permits, Assessments, and Fees. (Refs & Annos)
a
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.
b
Repealed.

Historical and Statutory

Prior Codifications 1981 Ed., § 47-2004. 1973 Ed., § 47-2604. Effect of Amendments D.C. Law 13-305 repealed subsec. (b) which had read: "(b) A vendor, except a street vendor as defined in § 47-2002.01(a)(2), shall be entitled to apply and credit against the amount of tax payable by the vendor an amount equal to the lesser of $5,000 or 1% of the gross tax to be remitted by the vendor to cover the vendor's expense incurred in the collection and remittance of the tax. Nothing contained in this subsection shall apply to a vendor who fails or refuses to file the tax return or pay the tax within the time prescribed by §§ 47-2015, 47-2016, and 47-2017." D.C. Law 19-149, in subsec. (a), deleted ", except a street vendor as defined in § 47-2002.01(a)(2)," following "the vendor". Temporary Amendments of Section For temporary (225 day) amendment of section, see § 111(h) of Omnibus Budget Support Temporary Act of 1993 (D.C. Law 10-11, August 6, 1993, law notification 40 DCR 6213). Legislative History of Laws For legislative history of D.C. Law 1-23, see Historical and Statutory Notes following § 47-2001. For legislative history of D.C. Law 4-131, see Historical and Statutory Notes following § 47-2001. For legislative history of D.C. Law 8-17, see Historical and Statutory Notes following § 47-2001. For legislative history of D.C. Law 10-25, see Historical and Statutory Notes following § 47-2002.01. For Law 13-305, see notes under § 47-901. For history of Law 19-149, see notes under § 47-2002.01. Miscellaneous Notes Section 103 of D.C. Law 13-305 provides: "Sec. 103. Applicability. "Section 102(a) through (c) shall apply beginning April 1, 2001. Section 102(d) shall apply beginning October 1, 2001." DC CODE § 47-2004 Current through December 11, 2012

Credits

(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 26, 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.)