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Current through October 23, 2012
(1973 Ed., § 47-3101; Mar. 16, 1978, D.C. Law 2-58, § 101, 24 DCR 5765; Aug. 14, 1982, D.C. Law 4-137, § 2, 29 DCR 2757; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Aug. 12, 1998, D.C. Law 12-142, § 3(i), 45 DCR 4826.)
HISTORICAL AND STATUTORY NOTES
Prior Codifications
1981 Ed., § 47-3201.
1973 Ed., § 47-3101.
Legislative History of Laws
Law 2-58, the "Hotel Occupancy and Surtax on Corporations and Unincorporated Business Tax Act of 1977," was introduced in Council and assigned Bill No. 2- 169, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on September 13, 1977 and October 11, 1977, respectively. Signed by the Mayor on December 30, 1977, it was assigned Act No. 2-127 and transmitted to both Houses of Congress for its review.
For legislative history of D.C. Law 4-137, see Historical and Statutory Notes following § 47-3207.
Law 12-142, the "Washington Convention Center Authority Financing Amendment Act of 1998," was introduced in Council and assigned Bill No. 12-379, which was referred to the Committee on Economic Development and the Committee on Finance and Revenue. The Bill was adopted on first and second readings on June 2, 1998, and June 16, 1998, respectively. Signed by the Mayor on June 23, 1998, it was assigned Act No. 12-402 and transmitted to both Houses of Congress for its review. The legislation became effective on August 12, 1998, the date that the President of the United States signed P.L. 105-227, which waived the 30-day Congressional review period for this law.
Effective Dates
Section 6(b) of D.C. Law 4-137 provided that the provisions of the act shall take effect on the first day of the first month which begins more than 30 days after August 14, 1982, or on October 1, 1982, whichever is later.
