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Current through October 23, 2012
(a) Proprietors or owners of a circus transported by railroad into the District of Columbia shall pay a license fee of $19 per day for each carload of circus equipment, and proprietors or owners of any circus transported by wagons or motor trucks into the District of Columbia shall pay a license tax of $14 per day for each motortruck load or wagon load of circus equipment, but not to exceed $875 per day.
(b) Any license issued pursuant to this section shall be issued as an Entertainment endorsement to a basic business license under the basic business license system as set forth in subchapter I-A of this chapter.
(July 1, 1902, 32 Stat. 626, ch. 1352, § 7, par. 25; July 1, 1932, 47 Stat. 554, ch. 366; Sept. 14, 1976, D.C. Law 1-82, title I, § 104(p), 23 DCR 2461; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 20, 1999, D.C. Law 12-261, § 2003(pp)(22), 46 DCR 3142; Oct. 28, 2003, D.C. Law 15-38, § 3(hh)(4)(L), 50 DCR 6913.)
HISTORICAL AND STATUTORY NOTES
Prior Codifications
1981 Ed., § 47-2825.
1973 Ed., § 47-2325.
Effect of Amendments
D.C. Law 15-38, in subsec. (b), substituted "an Entertainment endorsement to a basic business license under the basic" for "a Class A Entertainment endorsement to a master business license under the master".
Emergency Act Amendments
For temporary (90 day) amendment of section, see § 3(hh)(4)(L) 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 12-261, see Historical and Statutory Notes following § 47-2801.
For Law 15-38, see notes following § 47-2404.
