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The DC Code: § 47-2818 Mattress manufacture, renovation, storage, or sale; "mattress" defined.

Index47 Taxation, Licensing, Permits, Assessments, and Fees. (Refs & Annos)
a
(1) Persons engaged in the business of manufacturing or renovating mattresses shall pay a license fee of $476 biennially.
2
Any license issued pursuant to this subsection shall be issued as a Manufacturing endorsement to a basic business license under the basic business license system as set forth in subchapter I-A of this chapter.
b
(1) Owners or managers of establishments where mattresses are stored, sold, or kept for sale shall pay a license fee of $34 biennially.
2
Any license issued pursuant to this subsection shall be issued as a General Sales endorsement to a basic business license under the basic business license system as set forth in subchapter I-A of this chapter.
c
Within the meaning of this section, the term "mattress" shall be deemed to include any quilt, comforter, pad, pillow, cushion, or bag stuffed with hair, down, feathers, wool, cotton, excelsior, jute, or any other soft material and designed for use for sleeping or reclining purposes.

Historical and Statutory

Prior Codifications 1981 Ed., § 47-2818. 1973 Ed., § 47-2318. Effect of Amendments D.C. Law 15-38, in subsec. (a)(2), substituted "Manufacturing endorsement to a basic business license under the basic" for "Class A Manufacturing endorsement to a master business license under the master" ; and in subsec. (b)(2), substituted "General Sales endorsement to a basic business license under the basic" for "Class B General Sales endorsement to a master business license under the master". Emergency Act Amendments For temporary amendment of section, see § 302(c) of the Omnibus Budget Support Emergency Act of 1995 (D.C. Act 11-44, April 28, 1995, 42 DCR 2217) and § 302(c) of the Omnibus Budget Support Congressional Review Emergency Act of 1995 (D.C. Act 11-124, July 27, 1995, 42 DCR 4160). Section 303(c) of D.C. Law 11-52 amended § 302 of D.C. Act 11-44 by substituting "'biennially" for "biannually" wherever that phrase appears. For temporary amendment of D.C. Act 11-44, see § 303 of the Omnibus Budget Support Congressional Review Emergency Act of 1995 (D.C. Act 11-124, July 27, 1995, 42 DCR 4160). For temporary (90 day) amendment of section, see § 3(hh)(4)(G) of Streamlining Regulation Emergency Act of 2003 (D.C. Act 15-145, August 11, 2003, 50 DCR 6896). Legislative History of Laws For legislative history of D.C. Law 1-82, see Historical and Statutory Notes following § 47-2808. For legislative history of D.C. Law 11-52, see Historical and Statutory Notes following § 47-2809. For legislative history of D.C. Law 12-261, see Historical and Statutory Notes following § 47-2801. For Law 15-38, see notes following § 47-2404. DC CODE § 47-2818 Current through December 11, 2012

Credits

(July 1, 1902, 32 Stat. 625, ch. 1352, § 7, par. 18; July 1, 1932, 47 Stat. 553, ch. 366; Sept. 14, 1976, D.C. Law 1-82, title I, § 104(j), 23 DCR 2461; Sept. 26, 1995, D.C. Law 11-52, § 302(c), 42 DCR 3684; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 20, 1999, D.C. Law 12-261, § 2003(pp)(15), 46 DCR 3142; Oct. 28, 2003, D.C. Law 15-38, § 3(hh) (4)(G), 50 DCR 6913.)