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The DC Code: § 47-504 Authority of Council to change certain tax rates.

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

In order to provide for additional revenue to meet additional expenditures resulting from a compensation increase adopted for persons paid under the District of Columbia Teachers' Salary Act of 1955 (§§ 38-1962 through 38- 1981), policemen, and firemen, the Council, in accordance with § 406 of Reorganization Plan No. 3 of 1967, is authorized to change the rate of the taxes imposed under:

1
The District of Columbia Income and Franchise Tax Act of 1947 (Chapter 18 of this title);
2
The District of Columbia Sales Tax Act (Chapter 20 of this title);
3
The District of Columbia Use Tax Act (Chapter 22 of this title);
4
The District of Columbia Cigarette Tax Act (Chapter 24 of this title);
5
The District of Columbia Alcoholic Beverage Control Act (Chapter 1 of Title 25);
6
The Act of April 23, 1924 (relating to motor vehicle fuel tax) (Chapter 23 of this title);
7
Title V of the District of Columbia Revenue Act of 1937 (Chapter 19 of this title); and
8
Any other act of Congress imposing a tax solely in the District of Columbia.

Historical and Statutory

Prior Codifications 1981 Ed., § 47-504. 1973 Ed., § 47-504. References in Text Sections 38-1962 through 38-1981, referred to in the introductory language, were repealed by § 11 of D.C. Law 4-78, effective March 16, 1982. Title 25, referred to in paragraph (5) of this section, was amended and enacted by D.C. Law 13-298, effective May 3, 2001. Chapter 1 of former Title 25 embraced all sections in that title. For current provisions of Title 25, see § 25-101 et seq. Chapter 19 of this title, referred to in (7), was repealed by § 24 of D.C. Law 6-168, effective February 24, 1987. DC CODE § 47-504 Current through December 11, 2012

Credits

(Sept. 3, 1974, 88 Stat. 1064, Pub. L. 93-407, title IV, § 471; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)