International House of Pancakes Restaurant #3221 Tax Exemption Clarification

1. Law
2. District of Columbia Code
3. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
4. Special Tax Incentives
5. International House of Pancakes Restaurant #3221 Tax Exemption Clarification

The real property described as Lot 819, in Square 5912, known as the International House of Pancakes Restaurant #3221, owned by CHR, LLC, and leased to Fathers and Sons, LLC, shall be exempt from the tax imposed by Chapter 8 of this title for the period beginning October 1, 2007, and ending September 7, 2009. The tax exemption pursuant to this section shall be in addition to, and not in lieu of, any other tax relief or assistance from any other source applicable to the International House of Pancakes Restaurant located at the real property described as Lot 819, Square 5912.

(Apr. 8, 2011, D.C. Law 18-370, § 732(b), 58 DCR 1008.)

Emergency Legislation

For temporary (90 day) addition, see § 2(b) of IHOP Restaurant #3221 Tax Exemption Clarification Emergency Act of 2010 (D.C. Act 18-343, March 22, 2010, 57 DCR 2854).

For temporary (90 day) addition of § 47-4650, see § 732(b) of Fiscal Year 2011 Supplemental Budget Support Emergency Act of 2010 (D.C. Act 18-694, January 19, 2011, 58 DCR 662).

Temporary Legislation

Section 2(b) of D.C. Law 18-169 added a section to read as follows:

Ҥ 47-4631. International House of Pancakes Restaurant #3221-tax exemption clarification.

“The real property, described as Lot 819, Square 5912, known as the International House of Pancakes Restaurant #3221, owned by CHR, LLC, and leased to Fathers and Sons, LLC (’Property’), shall be exempt from the tax imposed by Chapter 8 of this title for the period beginning October 1, 2007, and ending September 7, 2009, in accordance with § 47-1002(23), notwithstanding the requirements of § 47-1002(23)(B)(iv). The tax exemption pursuant to this section shall be in addition to, and not in lieu of, any other tax relief or assistance from any other source applicable to the International House of Pancakes Restaurant located on the Property.”.

Section 5(b) of D.C. Law 18-169 provided that the act shall expire after 225 days of its having taken effect.

Short Title

Short title: Section 731 of D.C. Law 18-370 provided that subtitle D of title VII of the act may be cited as “IHOP Restaurant #3221 Tax Exemption Clarification Act of 2010”.

Editor's Notes

Section 7010 of D.C. Law 18-223 repealed section 3 of D.C. Law 18-169.

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