Vendor to collect tax; credit for expenses; application

1. Law
2. District of Columbia Code
3. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
4. Gross Sales Tax
5. Vendor to collect tax; credit for expenses; application

(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(b) Repealed.

(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.)

Prior Codifications

1981 Ed., § 47-2004.

1973 Ed., § 47-2604.

Section References

This section is referenced in § 47-2003, § 47-2203, and § 47-2204.

Effect of Amendments

D.C. Law 13-305 repealed subsec. (b).

D.C. Law 19-149, in subsec. (a), deleted “, except a street vendor as defined in § 47-2002.01(a)(2),” following “the vendor”.

Cross References

Compensating-use tax, collection of tax by vendor, see § 47-2203.

Compensating-use tax, nonresident vendors, see § 47-2204.

Tax rates, records and surplus funds, authority of Council to change certain tax rates, see § 47-504.

Editor's Notes

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.”

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