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Current through October 23, 2012
Gross receipts from the following sales shall be exempt from the tax imposed by this chapter:
(1) Sales to the United States or the District or any instrumentality thereof except sales to national banks and federal savings and loan associations;
(2) Sales to a state or any of its political subdivisions if such state grants a similar exemption to the District. As used in this paragraph, the term "state" means the several states, territories, and possessions of the United States;
(3) Sales to semipublic institutions; provided, however, that such sales shall not be exempt unless:
(A) Such institution shall have first obtained a certificate from the Mayor stating that such institution is entitled to such exemption;
(B) The vendor keeps a record of the sale, the name of the purchaser, the date of each separate sale, and the number of such certificate;
(C) Such institution is located within the District; and
(D) The property or services purchased are for use or consumption, or both, in maintaining, operating, and conducting the institution for the purpose for which it was organized or for honoring the institution or its members;
(4) Sales of materials and services to the printing clerks of the majority and minority rooms of the House of Representatives for use in the operation of such rooms, and sales of materials and services made by such clerks in connection with the operation of such rooms;
(5)(A) Sales of personal property purchased by a utility or a public-service company for use or consumption in furnishing a service or commodity, if the charges from furnishing the service or commodity are subject to a gross receipts tax or a mileage tax in force in the District for the period of time covered by a return required to be filed by the provisions of this chapter. If the personal property purchased is used both to produce receipts or charges subject to a gross receipts tax or a mileage tax and receipts or charges not subject to a gross receipts tax or a mileage tax, then this sales tax exemption shall be allocated in accordance with rules issued by the Mayor.
(B) Beginning on October 1, 1994, sales of personal property purchased by a toll telecommunication company, as defined in § 47-3901(10), irrespective of whether the property is used or consumed in furnishing a service, the charges from which are subject to the gross receipts tax imposed by § 47-2501(b), or Chapter 39 of this title. For the purposes of this subsection, the term "personal property" shall not include office equipment or office furniture.
(C) Beginning on May 1, 1997, sales of personal property purchased by a wireless telecommunication company, as defined in § 47-3901(12), irrespective of whether the property is used or consumed in furnishing a service the charges from which are subject to Chapter 39 of this title. For purposes of this subparagraph, the term "personal property" shall not include office equipment or office furniture;
(D) Sales of personal property purchased by a digital audio radio satellite service company operating under a digital audio radio satellite license granted by the Federal Communications Commission, irrespective of whether the property is used or consumed in furnishing a service the charges from which are subject to the gross receipts tax imposed by § 47-2501.01;
(6) Repealed;
(7)(A) Casual and isolated sales by a vendor who is not regularly engaged in the business of making sales at retail;
(B) For the first 5 events during a calendar year, sales at a charity auction or other fundraising activity by a nonprofit teaching hospital;
(8) Sales of food or drink, beverages, and other goods made to any person for use in the operation of the majority and minority cloakrooms of the House of Representatives and sales of such food or drink, beverages, and other goods made by such person in connection with the operation of such cloakrooms;
(9) Sales of food or drink or beverages of any nature if made in any car composing a part of any train or in any aircraft or boat operating within the District in the course of commerce between the District and a state;
(10) Sales of goods made pursuant to bona fide contracts entered into before May 27, 1949; provided, that there is a contract in writing signed by the purchaser and vendor which imposes an unconditional liability on the part of the purchaser to buy the goods covered thereby at a fixed price and without escalator clause, and an unconditional liability on the part of the vendor to deliver a definite quantity of such goods at the contract price;
(11) Sales of natural or artificial gas, oil, electricity, solid fuel, or steam, directly used in manufacturing, assembling, processing, or refining;
(11A)(A) Sales of natural or artificial gas used for manufacturing, assembling, processing, refining, or refrigeration of goods for sale or resale when used in a restaurant, including a hotel restaurant.
(B) For the purposes of this paragraph, the term:
(i) "Hotel" means an establishment where food and lodging are regularly furnished to transients and which has at least 30 guest rooms and a dining room in the same or connected buildings.
(ii) "Restaurant" means a retail establishment licensed by the District of Columbia in the principal business of preparing and serving food to the public. The term "restaurant" shall include pizzerias, delicatessens, ice cream parlors, cafeterias, take-out counters, caterers, and separately-metered hotel and motel food service facilities. The term "restaurant" shall not include beverage counters, including coffee shops and juice bars;
(12) Repealed;
(13) Sale of motor vehicles and trailers which are subject to the provisions of title III of the District of Columbia Revenue Act of 1949;
(14) Sales of medicines, pharmaceuticals, and drugs whether or not made on prescriptions of duly licensed physicians and surgeons and general and special practitioners of the healing art;
(15)(A) Sales of bone screws, bone pins, pacemakers, and other articles permanently implanted in the human body to assist the functioning of any natural organ, artery, vein, or limb and which remain or dissolve in the body; orthopedic devices designed to be worn on the person of the user as a brace, support, or correction for the body structure, except orthopedic shoes and supportive devices for the foot unless they are required for the correction of a physical deformity; artificial human eyes and their replacement parts; artificial limbs for human beings and their replacement parts; artificial hearing devices for human beings and their replacement parts; mammary prostheses; any appliance and related supplies necessary as a result of any surgical procedure by which an artificial opening is created in the human body for the elimination of natural waste; sales of false teeth by a dentist and the materials used directly by a dentist in the restoration or preservation of teeth; sales of eyeglasses, when especially designed or prescribed by an ophthalmologist, oculist, or optometrist; provided, that such items are for the personal use of the owner or purchaser; and
(B) Sales of wheelchairs, crutches, canes, quad canes, walkers, hospital beds, bedside commodes, patient lifts, urinals, respirators, oxygen tents, kits and inhalers; hemodialysis devices, transcutaneous nerve stimulators; and sales of any other device, apparatus, or equipment used to replace or substitute for any part of the human body, or used to assist the ill or people with disabilities in saving or prolonging life, or used to alleviate pain and suffering; provided, that such device, apparatus, or equipment is sold to an individual for the personal use of that individual and pursuant to written prescriptions or orders of duly licensed physicians and surgeons and general and special practitioners of the healing art;
(16) Sales of material to be incorporated permanently in any war memorial authorized by Congress to be erected on public grounds of the United States;
(17) Repealed;
(18) Food or drink described in § 47-2001(n)(1)(A), which is delivered and sold without profit by a nonprofit volunteer organization to persons who are confined to their homes due to age, illness, disability, or infirmity; provided that such sales shall not be exempt unless such organization has received a certificate of exemption from the District as a semipublic institution;
(19) Sales of food or drink as described in subsection (n)(1)(A) of § 47- 2001 made by a residence for senior citizens to the residents and employees of such facility and to the bona fide guests of such residents; provided, that the facility does not also make such sales to the general public. As used in this paragraph, the term "residence for senior citizens" means any facility which rents or offers for rent rooms or dwelling units exclusively to persons who are 60 years of age or older or who are blind or have another disability; provided, that at least 80% of the residents of such facility must be 60 years of age or older;
(20) Sales of motor-vehicle fuels upon the sale of which a tax is imposed by Chapter 23 of this title, as amended or as may be hereafter amended;
(21) Sales of vessels which are subject to the provisions of Article 29 of the Police Regulations;
(22) Sales to an organization exempt under 26 U.S.C. § 501(c)(4) when the organization's membership is limited to a state, territory, or possession of the United States or any political subdivision of a state, territory, or possession;
(23) Sales of "eligible foods," as defined in 7 CFR 271.2 pursuant to the federal Food Stamp Act of 1977 (7 U.S.C. § 2011 et seq.) ("Stamp Act"), and purchased with food stamps issued pursuant to the Stamp Act;
(24)(A) Sales of residential public utility services and commodities by a gas, electric, or telephone company, sales of residential heating oil or related services by any person, sales of residential natural or artificial gas by any person, or sales of residential electricity by an electric supplier; and
(B) Sales of residential local exchange service or exchange access as defined in § 47-3901(14);
(25) Sales of tickets sold for the 1994 World Cup Soccer Games;
(26) Sales of residential cable television service and commodities by a cable television company;
(27) Sales of the following:
(A) Printing services, if purchased by a publisher to print a newspaper that is to be distributed free of charge in the District;
(B) Tangible personal property purchased by a publisher that prints its own newspaper, if the property is incorporated by the publisher as a material or part of a newspaper that is distributed free of charge in the District; and
(C) Wrapping, packing and packaging supplies, if purchased by a publisher to further the distribution of a newspaper that is distributed free of charge in the District;
(28) Sales of building materials related to the development of a qualified supermarket, as defined under § 47-3801;
(29) Beginning on May 1, 1997, 2-way land mobile radio used for taxicabs fare dispatch and for communication between taxicab drivers and their base;
(30)(A) Gross receipts from sales of tangible personal property to be incorporated or consumed in the course of construction of the Gallery Place Project;
(B) For the purposes of this paragraph, "Gallery Place Project" means the acquisition, construction, installing, and equipping of a mixed-use complex located on Square 454, Lots 41, 824, 838, 857, 877, 878, the portion of the public alley that reverted to former Lot 820, (which is currently known as Lot 866) and former Lot 821 (which is currently known as Lot 867) pursuant to the Plat of Alley Closing filed with the Surveyor of the District of Columbia in Liber 17 at folio 74; and the portions of the public alley that will revert to Lots 41, 824, 838, 857, 877 and 878, all in Square 454, pursuant to the alley closing approved by the Closing of Public Alleys in Square 454 and Square 455, S.O. 98-194 Act of 1999, effective October 22, 1999 (D.C. Law 13-48; 46 DCR 6768), and consisting of:
(i) An approximately 60,000-square-foot multiplex cinema;
(ii) A mixed-use facility providing for retail stores, dining, entertainment, a health and fitness club, offices, and related facilities;
(iii) A market-rate housing complex consisting of approximately 170 residential units;
(iv) A parking garage containing approximately 850 parking spaces; and
(v) Other ancillary improvements; and
(C) The amount of all taxes, fees, and deposits exempt, abated, or waived under this paragraph, section 2(b) of the Gallery Place Economic Development Amendment Act of 2000, effective April 3, 2001, (D.C. Law 13-241; 48 DCR 610), and §§ 47-902(17), 45-922(24), and 47-1002(26), shall not exceed, in the aggregate, $7 million;
(31) Sales to a Qualified High Technology Company of computer software or hardware, and visualization and human interface technology equipment, including operating and applications software, computers, terminals, display devices, printers, cable, fiber, storage media, networking hardware, peripherals, and modems when purchased for use in connection with the operation of the Qualified High Technology Company;
(32) Repealed;
(32A) Repealed.
(33) Sales of material or equipment used in the construction, and of materials used in the repair or alteration, of real property; provided, that the materials are temporarily stored, for no longer than 90 days, in the District for the purpose of subsequently transporting the property outside the District for use solely outside the District.
(34)(A) Sales of tangible personal property to be incorporated in or consumed in the course of the initial development, construction, equipping, and furnishing of the Mandarin Hotel Project until the Development Sponsor sells the Mandarin Oriental Hotel Project, as evidenced by the recordation of a deed conveying title to Square 299, Lot 831, at which time such amounts shall be due and payable without penalty or interest.
(B) The amount of all taxes, fees, and deposits deferred under this paragraph, section 2(b) of the Mandarin Oriental Hotel Tax Deferral Act of 2002, passed on 2nd reading on September 17, 2002 (Enrolled version of Bill 14-466), and §§ 42-1102(25), 47-902(19), and 47-1002(27), shall not exceed, in the aggregate, $4 million.
(C) For purposes of this paragraph, the term:
(i) "Development Sponsor" means Portals Hotel Site, LLC, a Delaware limited liability company, and its successors and assigns.
(ii) "Mandarin Oriental Hotel Project" means the acquisition and initial development, construction, equipping, and furnishing of a Mandarin Oriental hotel within the Portals project, located on Square 299, Lot 831, consisting of a 400-room hotel with approximately 33,000 square feet of associated meeting and banquet space, 2 restaurants, a health spa and fitness center totaling approximately 10,000 square feet, and approximately 90,000 square feet of public parking space for approximately 200 cars.
(iii) "Mandarin TIF Bonds" means the tax increment financing bonds issued in connection with the Mandarin Oriental Hotel Project pursuant to the Tax Increment Revenue Bonds Mandarin Hotel Project Emergency Approval Resolution of 2000, effective March 7, 2000 (Res. 13-510; 47 DCR 2133), and the Mandarin Hotel Project Modification Approval Resolution of 2000, effective December 19, 2000 (Res. 13-745; 48 DCR 83).
(D) This paragraph shall apply upon the closing of the sale of the Mandarin TIF Bonds;
(35) Sales by the United States or the District, as fixed by regulation; and
(36) Fees retained by a retail establishment under § 8-102.03(b)(1).
(May 27, 1949, 63 Stat. 115, ch. 146, title I, § 128; May 18, 1954, 68 Stat. 118, ch. 218, title XIII, § 1305; Mar. 31, 1956, 70 Stat. 81, ch. 154, title II, § 204; July 3, 1957, 71 Stat. 276, Pub. L. 85-82, § 1; Sept. 30, 1966, 80 Stat. 856, Pub. L. 89-610, title III, § 302; Aug. 2, 1968, 82 Stat. 614, Pub. L. 90-450, title III, § 305(a); Oct. 31, 1969, 83 Stat. 171, Pub. L. 91-106, title I, § 106; Jan. 5, 1971, 84 Stat. 1932, Pub. L. 91- 650, title II, § 201(b); Oct. 21, 1975, D.C. Law 1-23, title III, § 301(9), (10), 22 DCR 2101; June 15, 1976, D.C. Law 1-70, title IV, § 403, 23 DCR 540; Apr. 6, 1977, D.C. Law 1-101, § 2, 23 DCR 8731; Mar. 3, 1979, D.C. Law 2-145, § 2, 25 DCR 6983; Sept. 13, 1980, D.C. Law 3-92, § 201(c), 27 DCR 3390; Mar. 4, 1981, D.C. Law 3-128, § 12, 28 DCR 246; July 24, 1982, D.C. Law 4-131, §§ 205, 503, 29 DCR 2418; Aug. 14, 1982, D.C. Law 4-133, § 2, 29 DCR 2745; Mar. 14, 1984, D.C. Law 5-58, § 3, 30 DCR 6293; Feb. 28, 1987, D.C. Law 6-207, § 2, 34 DCR 677; Sept. 22, 1987, D.C. Law 7-24, § 2, 34 DCR 4515; Oct. 1, 1987, D.C. Law 7-25, § 4, 34 DCR 5068; Sept. 20, 1989, D.C. Law 8-26, § 20, 36 DCR 4723; Mar. 11, 1992, D.C. Law 9-71, § 2, 39 DCR 19; Sept. 10, 1992, D.C. Law 9-145, § 107(c), 39 DCR 4895; Sept. 30, 1993, D.C. Law 10-25, § 111(i), 40 DCR 5489; Apr. 30, 1994, D.C. Law 10-115, § 203(b), 41 DCR 1216; June 14, 1994, D.C. Law 10-128, § 104(c), 41 DCR 2096; Sept. 26, 1995, D.C. Law 11-52, § 113, 42 DCR 3684; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 30, 1998, D.C. Law 12-99, § 2(a), 45 DCR 1524; Apr. 30, 1998, D.C. Law 12-100, § 2(c), 45 DCR 1533; Oct. 14, 1999, D.C. Law 13-49, § 8(a), 46 DCR 5153; Apr. 5, 2000, D.C. Law 13-75, § 2(b), 46 DCR 10425; July 18, 2000, D.C. Law 13-148, § 2(b), 47 DCR 4636; Oct. 4, 2000, D.C. Law 13-166, § 3(c), 47 DCR 5821; Oct. 19, 2000, D.C. Law 13-172, § 2302(a), 47 DCR 6308; Apr. 3, 2001, D.C. Law 13-241, § 4(c), 48 DCR 610; Apr. 3, 2001, D.C. Law 13-256, § 402(b), 48 DCR 730; June 9, 2001, D.C. Law 13-306, § 2, 48 DCR 569; June 9, 2001, D.C. Law 13-305, § 202(g), 302(c), 48 DCR 334; June 19, 2001, D.C. Law 13-313, § 16(b), 48 DCR 1873; Oct. 26, 2001, D.C. Law 14-42, §§ 12, 14, 48 DCR 7612; June 25, 2002, D.C. Law 14-157, § 2(b), 49 DCR 4279; Oct. 19, 2002, D.C. Law 14-213, §§ 38, 39, 49 DCR 8140; Mar. 25, 2003, D.C. Law 14-232, § 4(c), 49 DCR 9764; Apr. 4, 2003, D.C. Law 14-282, § 11(ss), 50 DCR 896; Mar. 13, 2004, D.C. Law 15-105, §§ 12(e), 26(d), 85(b), 51 DCR 881; Dec. 7, 2004, D.C. Law 15-205, § 1182, 51 DCR 8441; Apr. 5, 2005, D.C. Law 15-277, § 2, 52 DCR 833; Apr. 24, 2007, D.C. Law 16-305, § 73(f), 53 DCR 6198; Sept. 23, 2009, D.C. Law 18-48, § 2(a)(2), 56 DCR 5482; Sept. 23, 2009, D.C. Law 18-55, § 9(a)(5), 56 DCR 5703; Mar. 3, 2010, D.C. Law 18-111, § 7041, 57 DCR 181; Mar. 12, 2011, D.C. Law 18- 324, § 2, 58 DCR 3.)
HISTORICAL AND STATUTORY NOTES
Prior Codifications
1981 Ed., § 47-2005.
1973 Ed., § 47-2605.
Effect of Amendments
D.C. Law 13-49, amending par. (24) struck the phrase "telephone company," and inserting the phrase "telephone company, sales of residential heating oil or related services by any person," in its place.
Section 8(b) of D.C. Law 13-49 provides: "This section shall apply as of June 1, 1994."
D.C. Law 13-75 added par. (5)(D).
Section 3 of D.C. Law 13-75 provides: "This act shall apply as of October 1, 1999."
D.C. Law 13-148 rewrote subd. (24), which formerly read:
"Sales of residential public utility services and commodities by a gas, electric lighting, telephone company, sales of residential heating oil by any person, or sales of residential natural or artificial gas by any person;".
D.C. Law 13-166, added par. (28).
D.C. Law 13-172 added par. (29).
D.C. Law 13-241 added par. (30).
D.C. Law 13-256 added par. (31).
Law 13-305, in par. 3(C), deleted ", carries on its activities to a substantial extent within the District, and such activities result in substantial benefits to citizens of the District" following "within the District"; and rewrote par. (24) which had read:
"(24) Sales of residential public utility services and commodities by a gas, electric, or telephone company, sales of residential heating oil or related services by any person, sales of residential natural or artificial gas by any person, or sales of residential electricity by an electricity supplier;"
D.C. Law 13-306 added par. (32).
D.C. Law 13-313, in par. (29), substituted "May 1, 1997" for "April 30, 1998".
D.C. Law 14-42 validated previously made technical corrections in pars. (28), (29), (30), and (31).
D.C. Law 14-157 added par. (33).
D.C. Law 14-213 validated previously made technical corrections.
D.C. Law 14-232 substituted a semicolon for "; and" at the end of par. (31); substituted "; and" for a period at the end of par. (32); and added par. (33) [(34)].
D.C. Law 14-282 repealed par. (12); and added par. (34) [(35)]. Prior to repeal, par. (12) had read as follows:
"(12) Sales which a state would be without power to tax under the limitations of the Constitution of the United States;"
D.C. Law 15-105 validated previously made technical corrections; and repealed par. (32) which had read as follows:
"(32)(A) Subject to the other provisions of this paragraph, sales of any school supply or article of clothing for less than $101, when the purchase is made between 12:01 a.m. on Friday, August 3, 2001, and midnight on Sunday, August 12, 2001.
"(B) The exemption shall apply to:
"(i) Each eligible item regardless of how many items are sold on the same invoice to a customer;
"(ii) Mail order sales, including online sales, if the seller accepts the order during the exemption period for immediate shipment. Shipping and handling charges shall be included as part of the sales price of the eligible item, whether or not separately stated. If multiple items are shipped on a single invoice, the shipping and handling charges shall be proportionately allocated to each item ordered and separately identified on the invoice;
"(iii) Layaway sales if the retailer and the customer enter into a layaway agreement during the exemption period or if the customer makes final payment on a layaway order during the exemption period;
"(iv) Sales using a rain check, regardless of when the rain check is issued, if the item is actually purchased during the exemption period;
"(v) Sales of eligible items purchased during the exemption period if the item is later exchanged for another exempt item after the exempt period.
"(C) The exemption shall not apply to:
"(i) Exempt items normally sold as a unit with nonexempt items if the items are separated in order to qualify for the exemption;
"(ii) Nonexempt items which are exchanged for the exempt items;
"(iii) Items advertised as 'buy one, get one free,' or 'buy one, get one for a reduced price,' if one or both items are averaged to qualify for the exemption;
"(iv) Items whose prices are reduced by a manufacturer's coupon to qualify for the exemption;
"(v) Repairs and alterations to exempt items;
"(vi) Items for rent;
"(vii) Items sold in public lodging establishments.
"(D) For the purposes of this paragraph, the term:
"(i) 'Accepts the order' means an action to fill an order for immediate shipment, including placing a date stamp on a mail order or assigning a transaction number to a telephone order.
"(ii) 'Clothing' means an article of wearing apparel for humans, including all footwear except skis, swim fins, roller blades, and skates.
"(iii) 'Immediate shipment' means an order for which delayed shipment is not requested by the customer.
"(iv) 'Public lodging establishment' means a hotel, motel, or any other transient lodging place. The term 'public lodging establishment' shall not include a dormitory maintained by an educational institution for the use of students, a hospital, or a nursing home.
"(v) 'School supply' means an item purchased for use in the classroom, at home, or for any school activity, including pens, pencils, stationery, book bags, lunchboxes, and calculators.
"(E) A customer who pays sales tax on an exempt item to a retailer during the exempt period shall be entitled to a refund of the tax from the retailer and not from the Mayor.
"(F) Not later than December 1, 2001, the Mayor shall report to the Council on the feasibility of enacting a permanent sales tax holiday in the District of Columbia; and".
D.C. Law 15-205 added par. (32A).
D.C. Law 15-277, in par. (7), designated subpar. (A) and added subpar. (B).
D.C. Law 16-305, in par. (15)(B), substituted "or people with disabilities" for "or disabled"; in par. (18), substituted "disability" for "handicap"; and in par. (19), substituted "blind or have another disability" for "blind, disabled, or handicapped".
D.C. Law 18-48 added par. (11A).
D.C. Law 18-55 added par. (36).
D.C. Law 18-111 repealed par. (32A), which had read as follows:
"(32A)(A) Subject to the other provisions of this paragraph, sales of any:
"(i) School supplies, article of clothing, accessory items, or shoes for $100 or less, when the purchase is made between 12:01 a.m. on the 1st Saturday in August and midnight on the 2nd Sunday in August, except when the 1st day of August falls on a Sunday, ending at midnight on the 3rd Sunday in August; or
"(ii) Article of clothing, accessory items, or shoes for $100 or less, when the purchase is made between 12:01 a.m. on the 4th Friday in November and midnight on the 1st Sunday in December.
"(B) The exemption shall apply to:
"(i) Each eligible item regardless of how many items are sold on the same invoice to a customer;
"(ii) Layaway sales; provided, that the retailer and the customer enter into a layaway agreement during the exemption period or the customer makes final payment on a layaway order during the exemption period; and
"(iii) Sales of eligible items purchased during the exemption period if the item is later exchanged for another exempt item after the exempt period.
"(C) The exemption shall not apply to:
"(i) Exempt items normally sold as a unit with nonexempt items if the items are separated to qualify for the exemption;
"(ii) Nonexempt items that are exchanged for exempt items;
"(iii) Items advertised as 'buy one, get one free' or 'buy one, get one for reduced price,' if one or both items are averaged to qualify for the exemption;
"(iv) Items whose prices are reduced by a manufacturer's coupon to qualify for the exemption;
"(v) Repairs and alterations to exempt items; and
"(vi) Items for rent.
"(D) For the purposes of this paragraph, the term:
"(i) 'Accessory items' means jewelry, non-prescription eyeglasses, watches, watchbands, handbags, handkerchiefs, umbrellas, gloves, scarves, ties, headbands, hats, belts and belt buckles, and other traditional accessory items.
"(ii) 'Clothing' means an article of wearing apparel for humans.
"(iii) 'Shoes' means all footwear, except skis, swim fins, roller blades, and skates.
"(iv) 'School supplies' means an item purchased for educational use in the classroom, at home, or for any school activity, including pens, pencils, stationery, art supplies, book bags, lunch boxes, and calculators.
"(E) A customer who pays sales tax on an exempt item to a retailer during the exempt period shall be entitled to a refund of the tax from the retailer and not from the Mayor."
D.C. Law 18-324 rewrote par. (11A), which formerly read:
"(11A)(A) Sales of natural or artificial gas used for manufacturing, assembling, processing, refining, or refrigeration of goods for sale or resale when used in a restaurant, including a hotel restaurant
"(B) For the purposes of this paragraph, the term:
"(i) 'Hotel' means an establishment where food and lodging are regularly furnished to transients and which has at least 30 guest rooms and a dining room in the same or connected buildings.
"(ii) 'Restaurant' means a retail establishment licensed by the District of Columbia in the principal business of preparing and serving food to the public. The term 'restaurant' shall include pizzerias, delicatessens, ice cream parlors, cafeterias, take-out counters, caterers, and separately-metered hotel and motel food service facilities. The term "restaurant" shall not include beverage counters, including coffee shops and juice bars; ".
Temporary Amendments of Section
For temporary (225 day) amendment of section, see § 20 of Toll Telecommunications Service Tax Temporary Act of 1989 (D.C. Law 8-4, May 23, 1989, law notification 36 DCR 4154).
For temporary (225 day) amendment of section, see § 4 of District of Columbia Gross Receipts and Toll Telecommunication Service Tax Temporary Amendment Act of 1991 (D.C. Law 9-34, August 17, 1991, law notification 38 DCR 5801).
For temporary (225 day) amendment of section, see § 4 of District of Columbia Gross Receipts and Toll Telecommunication Service Tax Temporary Amendment Act of 1992 (D.C. Law 9-124, June 11, 1992, law notification 39 DCR 4686).
For temporary (225 day) amendment of section, see § 110(c) of Omnibus Budget Support Temporary Act of 1992 (D.C. Law 9-134, July 23, 1992, law notification 39 DCR 5815).
For temporary (225 day) amendment of section, see § 111(i) of Omnibus Budget Support Temporary Act of 1993 (D.C. Law 10-11, August 6, 1993, law notification 40 DCR 6213).
For temporary (225 day) amendment of section, see § 3 of Toll Telecommunication Temporary Amendment Act of 1996 (D.C. Law 11-23, July 14, 1995, law notification 42 DCR 3829).
For temporary (225 day) amendment of section, see § 3 of Natural and Artificial Gas and Gross Receipts Tax Temporary Amendment Act of 1996 (D.C. Law 11-260, April 25, 1997, law notification 44 DCR 6798).
For temporary (225 day) amendment of section, see § 4(c) of Mandarin Oriental Hotel Project Tax Deferral Temporary Act of 2002 (D.C. Law 14-143, May 21, 2002, law notification 49 DCR 5060).
For temporary (225 day) amendment of section, see § 12(yy) of Tax Clarity and Recorder of Deeds Temporary Act of 2002 (D.C. Law 14-191, October 5, 2002, law notification 49 DCR 9549).
For temporary (225 day) amendment of section, see § 12(yy) of Tax Clarity and Related Amendments Temporary Act of 2003 (D.C. Law 14-228, March 23, 2003, law notification 50 DCR 2741).
For temporary (225 day) amendment of section, see § 2(c) of CareFirst Economic Assistance Temporary Act of 2002 (D.C. Law 14-246, March 25, 2003, law notification 50 DCR 2759).
For temporary (225 day) amendment of section, see § 2 of Back-to-School Sales Tax Holiday Temporary Amendment Act of 2002 (D.C. Law 14-209, October 19, 2002, law notification 49 DCR 10465).
For temporary (225 day) amendment of section, see § 2 of Charity Auction Sales Tax Exemption Temporary Act of 2003 (D.C. Law 15-85, March 10, 2004, law notification 51 DCR 9223).
For temporary (225 day) amendment of section, see § 2(d) of Lot 878, Square 456 Tax Exemption Clarification Temporary Amendment Act of 2004 (D.C. Law 15-181, September 8, 2004, law notification 51 DCR 9223).
Section 2 of D.C. Law 19-2 amended section 3 of D.C. Law 18-324 to read as follows:
"Sec. 3. Applicability.
"This act shall apply as of January 1, 2010; provided, that its fiscal effect is included in an approved budget and financial plan.".
Section 4(b) of D.C. Law 19-2 provides that the act shall expire after 225 days of its having taken effect.
Section 2 of D.C. Law 19-98 amended section 3 of D.C. Law 18-324 to read as follows:
"Sec. 3. Applicability.
"This act shall apply as of January 1, 2010; provided, that its fiscal effect is included in an approved budget and financial plan.".
Section 4(a) of D.C. Law 19-98 provides that the act shall expire after 225 days of its having taken effect.
Emergency Act Amendments
For temporary amendment of section, see § 3 of the Toll Telecommunication Emergency Amendment Act of 1995 (D.C. Act 11-42, April 17, 1995, 42 DCR 1936).
For temporary amendment of section, see § 113 of the Omnibus Budget Support Congressional Review Emergency Act of 1995 (D.C. Act 11-124, July 27, 1995, 42 DCR 4160).
For temporary amendment of section, see § 3 of the Natural and Artificial Gas Gross Receipts Tax Emergency Amendment Act of 1996 (D.C. Act 11-508), and see § 3 of the Natural and Artificial Gas Gross Receipts Tax Congressional Review Emergency Amendment Act of 1997 (D.C. Act 12-51, March 31, 1997, 44 DCR 2201).
For temporary policy statement of act, see § 4 of the Natural and Artificial Gas Gross Receipts Tax Congressional Review Emergency Amendment Act of 1997 (D.C. Act 12-51).
For temporary (90-day) amendment of section, see § 2(b) of the Digital Audio Radio Satellite Service Company Tax Exemption Emergency Act of 1999 (D.C. Act 13-185, November 2, 1999, 46 DCR 9753).
For temporary (90-day) amendment of section, see § 2(b) of the Digital Audio Radio Satellite Service Company Tax Exemption Legislative Review Emergency Act of 1999 (D.C. Act 13-239, January 11, 2000, 47 DCR 554).
For temporary (90-day) amendment of section, see § 2(b) of the Digital Audio Radio Satellite Service Company Tax Exemption Congressional Review Emergency Act of 2000 (D.C. Act 13-310, April 7, 2000, 47 DCR 2733).
For temporary (90-day) amendment of section, see § 2302(a) of the Fiscal Year 2001 Budget Support Emergency Act of 2000 (D.C. Act 13-376, July 24, 2000, 47 DCR 6574).
For temporary (90 day) amendment of section, see § 2302(a) of the Fiscal Year 2001 Budget Support Congressional Review Emergency Act of 2000 (D.C. Act 13- 438, October 20, 2000, 47 DCR 8740).
For temporary (90 day) amendment of section, see § 4(c) of the Gallery Place Economic Development Emergency Amendment Act of 2000 (D.C. Act 13-500, January 5, 2001, 48 DCR 562).
For temporary (90 day) amendment of section, see § 12(a) to (c) of Technical Amendments Emergency Act of 2001 (D.C. Act 14-108, August 3, 2001, 48 DCR 7622).
For temporary (90 day) amendment of section, see § 14(a) to (c) of Technical Amendments Emergency Act of 2001 (D.C. Act 14-108, August 3, 2001, 48 DCR 7622).
For temporary (90 day) amendment of section, see § 2 of Sales Tax Holiday Emergency Amendment Act of 2001 (D.C. Act 14-166, November 15, 2001, 48 DCR 10545).
For temporary (90 day) amendment of section, see § 4(c) of Mandarin Oriental Hotel Project Tax Deferral Emergency Act of 2001 (D.C. Act 14-227, January 8, 2002, 49 DCR 682).
For temporary (90 day) amendment of section, see § 4(c) of Mandarin Oriental Hotel Project Tax Deferral Second Congressional Review Emergency Act of 2002 (D.C. Act 14-563, December 23, 2002, 50 DCR 278).
For temporary (90 day) amendment of section, see § 12(xx) of Tax Clarity and Recorder of Deeds Emergency Act of 2002 (D.C. Act 14-381, June 6, 2002, 49 DCR 5674).
For temporary (90 day) amendment of section, see § 2 of Back-to-School Sales Tax Holiday Emergency Act of 2002 (D.C. Act 14-391, June 24, 2002, 49 DCR 6717).
For temporary (90 day) amendment of section, see § 12(yy) of Tax Clarity and Related Amendments Emergency Act of 2002 (D.C. Act 14-456, July 23, 2002, 49 DCR 8107).
For temporary (90 day) amendment of section, see § 2(c) of CareFirst Economic Assistance Emergency Act of 2002 (D.C. Act 14-460, July 26, 2002, 49 DCR 8175).
For temporary (90 day) amendment of section, see § 12(yy) of Tax Clarity and Related Amendments Congressional Review Emergency Act of 2002 (D.C. Act 14-510, October 23, 2002, 49 DCR 10247).
For temporary (90 day) amendment of section, see § 2 of Charity Auction Sales Tax Emergency Act of 2003 (D.C. Act 15-192, October 24, 2003, 50 DCR 9509).
For temporary (90 day) amendment of section, see § 2 of Charity Auction Sales Tax Exemption Congressional Review Emergency Act of 2004 (D.C. Act 15-319, January 28, 2004, 51 DCR 1562).
For temporary (90 day) amendment of section, see § 2(d) of Lot 878, Square 456 Tax Exemption Clarification Emergency Act of 2004 (D.C. Act 15-423, May 10, 2004, 51 DCR 5182).
For temporary (90 day) amendment of section, see § 2(d) of Lot 878, Square 456 Tax Exemption Clarification Congressional Review Emergency Act of 2004 (D.C. Act 15-467, July 19, 2004, 51 DCR 7584).
For temporary (90 day) amendment of section, see § 1182 of Fiscal Year 2005 Budget Support Emergency Act of 2004 (D.C. Act 15-486, August 2, 2004, 51 DCR 8236).
For temporary (90 day) amendment of section, see § 1182 of Fiscal Year 2005 Budget Support Congressional Review Emergency Act of 2004 (D.C. Act 15-594, October 26, 2004, 51 DCR 11725).
For temporary (90 day) amendment of section, see § 2 of Charity Auction Sales Tax Exemption Emergency Amendment Act of 2004 (D.C. Act 15-618, November 30, 2004, 51 DCR 11449).
For temporary (90 day) amendment of section, see § 2 of Charity Auction Sales Tax Exemption Congressional Review Emergency Act of 2005 (D.C. Act 16-26, February 17, 2005, 52 DCR 2985).
For temporary (90 day) amendment of section, see § 2 of Sales Tax Applicability Date Clarification Emergency Act of 2009 (D.C. Act 18-141, July 13, 2009, 56 DCR 5868).
For temporary (90 day) amendment of section, see § 7002 of Fiscal Year 2010 Budget Support Emergency Act of 2009 (D.C. Act 18-187, August 26, 2009, 56 DCR 7374).
For temporary (90 day) amendment of section, see § 7041 of Fiscal Year 2010 Budget Support Second Emergency Act of 2009 (D.C. Act 18-207, October 15, 2009, 56 DCR 8234).
For temporary (90 day) repeal, see § 7041 of Fiscal Year Budget Support Congressional Review Emergency Amendment Act of 2009 (D.C. Act 18-260, January 4, 2010, 57 DCR 345).
For temporary (90 day) amendment of § 3 of D.C. Act 18-645, see § 2 of Processing Sales Tax Clarification Emergency Amendment Act of 2011 (D.C. Act 19-11, February 11, 2011, 58 DCR 1431).
For temporary (90 day) amendment of § 3 of D.C. Law 18-324, see § 2 of Processing Sales Tax Clarification Congressional Review Emergency Amendment Act of 2011 (D.C. Act 19-68, May 13, 2011, 58 DCR 4254).
For temporary (90 day) amendment of section 3 of D.C. Law 18-324, see § 2 of Processing Sales Tax Clarification Second Emergency Amendment Act of 2011 (D.C. Act 19-255, December 21, 2011, 58 DCR 11217).
For temporary (90 day) amendment of section 3 of D.C. Law 18-324, see § 2 of Processing Sales Tax Clarifying Emergency Amendment Act of 2012 (D.C. Act 19- 505, October 26, 2012, 59 DCR 12768).
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 1-70, see Historical and Statutory Notes following § 47-2001.
Law 1-101, the "Home Delivery Food Tax Act," was introduced in Council and assigned Bill No. 1-316, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on September 15, 1976 and October 12, 1976, respectively. Signed by the Mayor on November 8, 1976, it was assigned Act No. 1-169 and transmitted to both Houses of Congress for its review.
Law 2-145, the "Senior Citizens Residences Sales Tax on Meals Exemption Act," was introduced in Council and assigned Bill No. 2-337, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on November 28, 1978 and December 12, 1978, respectively. Signed by the Mayor on December 29, 1978, it was assigned Act No. 2-321 and transmitted to both Houses of Congress for its review.
For legislative history of D.C. Law 3-92, see Historical and Statutory Notes following § 47-2001.
Law 3-128, the "Closing of a Portion of Public Alley in Square 5263; the Police Officers, Firefighters, and Teachers Retirement Amendments; the District of Columbia Depository Act of 1977 Amendment; and the District of Columbia Motor Vehicle Fuel and Sales Tax Act and the District of Columbia Sales Tax Act Amendments of 1980 Acts of 1980," was introduced in Council and assigned Bill No. 3-394, which was referred to the Committee on Transportation and Environmental Affairs. The Bill was adopted on first and second readings on November 25, 1980 and December 9, 1980, respectively. Signed by the Mayor on January 7, 1981, it was assigned Act No. 3-337 and transmitted to both Houses of Congress for its review.
For legislative history of D.C. Law 4-131, see Historical and Statutory Notes following § 47-2001.
Law 4-133, the "Medical Equipment Sales Tax Exemption Act of 1982," was introduced in Council and assigned Bill No. 4-154, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on May 25, 1982 and June 8, 1982, respectively. Signed by the Mayor on June 21, 1982, it was assigned Act No. 4-199 and transmitted to both Houses of Congress for its review.
Law 5-58, the "D.C. Boat Titling Act of 1983," was introduced in Council and assigned Bill No. 5-80, which was referred to the Committee on Transportation and Environmental Affairs. The Bill was adopted on first and second readings on October 18, 1983, and November 1, 1983 respectively. Signed by the Mayor on December 2, 1983 it was assigned Act No. 5-86 and transmitted to both House of Congress for its review.
Law 6-207, the "D.C. Income and Franchise, and Sales Taxes Amendment Act of 1986," was introduced in Council and assigned Bill No. 6-95, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on November 25, 1986 and December 16, 1986, respectively. Signed by the Mayor on January 8, 1987, it was assigned Act No. 6-267 and transmitted to both Houses of Congress for its review.
Law 7-24, the "District of Columbia Sales Tax Amendment Act of 1987," was introduced in Council and assigned Bill No. 7-243, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on June 16, 1987 and June 30, 1987, respectively. Signed by the Mayor on July 6, 1987, it was assigned Act No. 7-45 and transmitted to both Houses of Congress for its review.
Law 7-25, the "Gross Receipt Tax Amendment Act of 1987," was introduced in Council and assigned Bill No. 7-186, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on June 30, 1987 and July 14, 1987, respectively. Signed by the Mayor on July 17, 1987, it was assigned Act No. 7-47 and transmitted to both Houses of Congress for its review.
Law 8-26, the "Toll Telecommunications Service Tax Act of 1989," was introduced in Council and assigned Bill No. 8-166, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on May 30, 1989 and June 13, 1989, respectively. Signed by the Mayor on June 27, 1989, it was assigned Act No. 8-48 and transmitted to both Houses of Congress for its review.
Law 9-71, the "District of Columbia World Cup Soccer Ticket Sales Promotional Amendment Act of 1991," was introduced in Council and assigned Bill No. 9-123, which was referred to the Committee of the Whole. The Bill was adopted on first and second readings on November 5, 1991, and December 3, 1991, respectively. Signed by the Mayor on December 20, 1991, it was assigned Act No. 9-122 and transmitted to both Houses of Congress for its review.
For legislative history of D.C. Law 9-145, 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 legislative history of D.C. Law 10-115, see Historical and Statutory Notes following § 47-2001.
For legislative history of D.C. Law 10-128, see Historical and Statutory Notes following § 47-2001.
Law 11-52, the "Omnibus Budget Support Act of 1995," was introduced in Council and assigned Bill No. 11-218, which was referred to the Committee of the Whole. The Bill was adopted on first and second readings on April 19, 1995, and June 6, 1995, respectively. Signed by the Mayor on July 13, 1995, it was assigned Act No. 11-94 and transmitted to both Houses of Congress for its review. D.C. Law 11-52 became effective on September 26, 1995.
Law 12-99, the "Natural and Artificial Gas Gross Receipts Tax Amendment Act of 1998," was introduced in Council and assigned Bill No. 12-150, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on December 4, 1997, and January 6, 1998, respectively. Signed by the Mayor on January 26, 1998, it was assigned Act No. 12-273 and transmitted to both Houses of Congress for its review. D.C. Law 12- 99 became effective on April 30, 1998.
For legislative history of D.C. Law 12-100, see Historical and Statutory Notes following § 47-2001.
Law 13-49, the "Criminal Code and Clarifying Technical Amendments Act of 1999," was introduced in Council and assigned Bill No. 13-61, which was referred to the Committee of the Whole. The Bill was adopted on first and second readings on March 2, 1999, and April 13, 1999, respectively. Signed by the Mayor on May 13, 1999, it was assigned Act No. 13-69 and transmitted to both Houses of Congress for its review. D.C. Law 13-49 became effective on October 19, 1999.
Law 13-75, the "Digital Audio Radio Satellite Service Companies Tax Exemption Act of 1999," was introduced in Council and assigned Bill No. 13-262, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on October 5, 1999, and November 2, 1999, respectively. Signed by the Mayor on November 18, 1999, it was assigned Act No. 13-192 and transmitted to both Houses of Congress for its review. D.C. Law 13-75 became effective on April 5, 2000.
Law 13-148, the "Electricity Tax Act of 2000," was introduced in Council and assigned Bill No. 13-280, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on March 7, 2000, and April 4, 2000, respectively. Signed by the Mayor on July 18, 2000, it was assigned Act No. 13-335 and transmitted to both Houses of Congress for its review. D.C. Law 13-148 became effective on July 18, 2000.
Law 13-166, the "Supermarket Tax Exemption Act of 2000," was introduced in Council and assigned Bill No. 13-88, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on May 3, 2000, and June 6, 2000, respectively. Signed by the Mayor on June 26, 2000, it was assigned Act No. 13-365 and transmitted to both Houses of Congress for its review. D.C. Law 13-166 became effective on October 4, 2000.
Law 13-172, the "Fiscal Year 2001 Budget Support Act of 2000," was introduced in Council and assigned Bill No. 13-679, which was referred to the Committee of the Whole. The Bill was adopted on first and second readings on May 15, 2000, and June 6, 2000, respectively. Signed by the Mayor on June 26, 2000, it was assigned Act No. 13-175 and transmitted to both Houses of Congress for its review. D.C. Law 13-172 became effective on October 19, 2000.
For Law 13-241, see notes under § 47-902.
For Law 13-256, see notes following § 47-1817.01.
For Law 13-305, see notes following § 47-901.
Law 13-306, the "Sales Tax Holiday Act of 2000", was introduced in Council and assigned Bill No. 13-859, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on November 8, 2000, and December 5, 2000, respectively. Signed by the Mayor on December 22, 2000, it was assigned Act No. 13-505 and transmitted to both Houses of Congress for its review. D.C. Law 13-306 became effective on June 9, 2001.
Law 13-313, the "Technical Amendment Act of 2000", was introduced in Council and assigned Bill No. 13-879, which was referred to the Committee on the Whole. The Bill was adopted on first and second readings on December 5, 2000, and December 19, 2000, respectively. Signed by the Mayor on January 19, 2001, it was assigned Act No. 13-574 and transmitted to both Houses of Congress for its review. D.C. Law 13-313 became effective on June 19, 2001.
For Law 14-42, see notes following § 47-1361.
For Law 14-157, see notes following § 47-2001.
For Law 14-213, see notes following § 47-820.
For Law 14-232, see notes following § 47-902.
For Law 14-282, see notes following § 47-902.
For Law 15-105, see notes following § 47-902.
For Law 15-181, see notes following § 47-1002.
For Law 15-205, see notes following § 47-903.
Law 15-277, the "Charity Auction Sales Tax Exemption Act of 2004", was introduced in Council and assigned Bill No. 15-312, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on November 9, 2004, and December 7, 2004, respectively. Signed by the Mayor on December 29, 2004, it was assigned Act No. 15-668 and transmitted to both Houses of Congress for its review. D.C. Law 15-277 became effective on April 5, 2005.
For Law 16-305, see notes following § 47-802.
For Law 18-48, see notes following § 47-2001.
For Law 18-55, see notes following § 47-1803.02.
For Law 18-111, see notes following § 47-305.02.
Law 18-324, the "Processing Sales Tax Clarification Act of 2010", was introduced in Council and assigned Bill No. 18-707, which was referred to the Committee Finance and Revenue. The Bill was adopted on first and second readings on November 23, 2010, and December 7, 2010, respectively. Signed by the Mayor on December 28, 2010, it was assigned Act No. 18-645 and transmitted to both Houses of Congress for its review. D.C. Law 18-324 became effective on March 12, 2011.
Effective Dates
Section 3(b) of D.C. Law 4-133 provided that revised § 47-2005(15) shall take effect on the first day of the first month which begins more than 30 days after August 14, 1982.
Section 5 of Law 14-232 provides that this act shall take effect subject to the inclusion of its fiscal effect in an approved budget and financial plan.
References in Text
Section 2(b) of the Mandarin Oriental Hotel Tax Deferral Act of 2002, passed on 2nd reading on September 17, 2002 (Enrolled version of Bill 14-466), referred to in par. (34)(B), is D.C. Law 14-232, § 2(b), set out as a note under § 42- 1102.
Title III of the District of Columbia Revenue Act of 1949, referred to in paragraph (13) of this section, 63 Stat. 128, ch. 146, approved May 27, 1949.
Delegation of Authority
Delegation of authority pursuant to D.C. Law 7-25, the "Gross Receipts Tax Amendment Act of 1987", see Mayor's Order 94-120, May 16, 1994 (41 DCR 3240).
Miscellaneous Notes
New implementing regulations: The "District of Columbia Boat Titling Act of 1983" (D.C. Law 5-58, Mar. 14, 1984, 30 DCR 6293) provides that the tax imposed by § 4-b(2) of Article 29 of the Police Regulations of the District of Columbia is in lieu of collecting any tax which may have been due under § 47- 2001 et seq. as result of a sale.
Section 4(b) of D.C. Law 12-100 provided that returns or payments due from wireless telecommunication companies for the period beginning May 1, 1997, through the effective date of this act not previously filed or paid shall be due by the 45th day after the effective date of this act.
Section 4(c) of D.C. Law 12-100 provided that beginning in FY 1999, the amount of tax imposed by the act shall not be calculated as gross revenue to which the tax is then applied.
Section 2 of D.C. Law 13-241, as amended by section 40 of D.C. Law 14-213, provides:
"Tax and fee abatements [Gallery Place Project].
"(a) For the purposes of this section, the term:
"(1) 'Development Sponsor' means Gallery Place Holdings LLC, a Delaware limited liability company, and its successors and assigns.
"(2) 'Gallery Place Project' means the acquisition, construction, installing, and equipping of a mixed-use complex located on Square 454, Lots 41, 824, 838, 857, 877, 878; the portion of the public alley that reverted to former Lot 820 (which is currently known as Lot 866), and former Lot 821 (which is currently known as Lot 867) pursuant to the Plat of Alley Closing filed with the Surveyor of the District of Columbia in Liber 17 at folio 74; and the portions of the public alley that will revert to Lots 41, 824, 838, 857, 877 and 878, all in Square 454, pursuant to the alley closing approved by the Closing of Public Alleys in Square 454 and Square 455, S.O. 98-194, Act of 1999, effective October 22, 1999 (D.C. Law 13-48; 46 DCR 6768), and consisting of:
"(A) An approximately 60,000-square-foot multiplex cinema;
"(B) A mixed-use facility providing for retail stores, dining, entertainment, a health and fitness club, offices, and related facilities;
"(C) A market-rate housing complex consisting of approximately 170 residential units;
"(D) A parking garage containing approximately 850 parking spaces; and
"(E) Other ancillary improvements.
"(b) All fees to be paid, and any deposits to be made, by or on behalf of the Development Sponsor in connection with the Gallery Place Project under the eighth unnumbered paragraph of the General Expenses title of An Act Making Appropriations to provide for the expense of the Government of the District of Columbia for the fiscal year ending June thirtieth, nineteen hundred and ten, and for other purposes are hereby waived.
"(c) The amount of all taxes, fees, and deposits exempt, abated, or waived under subsection (b) of this section, section 302(24) of the District of Columbia Recordation Tax Act and D.C. Code 47-902(17), 47-1002(26), and 47-2005(32), shall not exceed, in the aggregate, $7 million.
"(d) In accordance with section 5 of An Act providing a permanent form of government for the District of Columbia the Mayor shall expend up to $2 million to improve and repair the streets, sewers, alleys, sidewalks, curbs, and gutters abutting the Gallery Place Project. All assessments upon abutting property for the cost of improvements to such streets, sewers, alleys, sidewalks, curbs, and gutters, including any expenses of assessment, shall be waived."
Section 303(c) of D.C. Law 13-305, as amended by section 36(a) of D.C. Law 14- 213, provides: "Section 302(c) and (f) shall be applicable as of January 1, 1999."
Short title of subtitle Q of title I of Law 15-205: Section 1181 of D.C. Law 15-205 provided that subtitle Q of title I of the act may be cited as Sales Tax Holiday Act of 2004.
Section 3 of D.C. Law 18-48 provides that this act shall apply as of January 1, 2009.
Short title: Section 7040 of D.C. Law 18-111 provided that subtitle B of title VII of the act may be cited as the "Sale Tax Applicability Act of 2009".
Section 3 of D.C. Law 18-324 provides:
"Sec. 3. Applicability.
"This act shall apply as of January 1, 2010."
The Budget Director of the Council of the District of Columbia has determined, as of February 15, 2012, that the fiscal effect of Law 18-324 has not been included in an approved budget and financial plan. Therefore, the provisions of this section, enacted by Law 18-324, are not in effect.
