D.C. Code § 47-4620 — DC Code / Title 47 / Chapter 46 / § 47-4620
§ 47-4620. St. Martin’s Apartments project tax exemptions.
Status: in_force

(a) For the purposes of this section, the term:
  (1) “Affordable rental housing project” means a housing development in which units are rented to households with not more than 60% of area median income (adjusted for household size) as such amount of area median income is determined by the United States Department of Housing and Urban Development when they qualify for admission and for a rent not to exceed the rent ceiling for each unit size, as determined by the District of Columbia Housing Finance Agency in accordance with the Federal Low Income Housing Tax Credit regulations.
  (2) “Developer Owner” means St. Martin’s Apartments, LP, and its successors, affiliates, and assigns.
  (3) “Developer Sponsor” means C.C.S. Housing, Inc., its successors, affiliates, and assigns.
  (4) “St. Martin’s Apartments project” means the acquisition, rehabilitation, and equipping, including the financing, refinancing, or reimbursing of costs incurred, of an affordable housing project located on the land in St. Martin’s Parish located on Lot 116, Square 3531 and leased from the Roman Catholic Archdiocese of Washington or Roman Catholic Archbishop of Washington property, consisting of:
    (A) A building containing 178 units of rental housing on the St. Martin’s Apartments property; and
    (B) Other ancillary improvements, including the parking facility included within the building and any cellular tower or cellular equipment on or in the building.
  (5) “St. Martin’s Apartments property” means the real property, including any improvements thereon, located on Lot 116, Square 3531.
(b) The following conveyances with respect to the St. Martin’s Apartments project or property shall be exempt from the tax imposed by §§ 42-1103 and 47-903 :
  (1) Any conveyances to the Developer Sponsor; and
  (2) Any conveyances from the Developer Sponsor to an entity that operates the St. Martin’s Apartments project or property as an affordable rental housing project.
(c) The St. Martin’s Apartments property shall be exempt from all property tax so long as the property is operated as an affordable rental housing project, subject to the provisions of §§ 47-1005 , 47-1007 , and 47-1009 as if the exemption were granted administratively.
(d) The St. Martin’s Apartments project and the St. Martin’s Apartments property shall be exempt from any public space permit fees imposed by § 47-2718 .
(e) The exemptions pursuant to subsections (c) and (d) of 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 St. Martin’s Apartments project or the St. Martin’s Apartments property.
(f) This section shall not prevent or restrict the Developer Sponsor or Developer Owner from utilizing any other tax, development, or other economic incentives available to the St. Martin’s Apartments project or the St. Martin’s Apartments property.
D.C. Code § 47-2853.122 — DC Code / Title 47 / Chapter 28 / § 47-2853.122
§ 47-2853.122. Eligibility requirements.
Status: in_force

(a) An applicant to be an apprentice plumber shall be registered by the Mayor, without examination, upon providing such information as may be required by the Board of Industrial Trades and payment of appropriate fees. An apprentice plumber shall work only under the direct personal supervision and control of a licensed master plumber/gasfitter or master gasfitter.
(b) An applicant for licensure as a journeyman plumber or journeyman gasfitter shall establish to the satisfaction of the Board of Industrial Trades that the applicant has:
  (1) Worked as an apprentice plumber or gasfitter for at least 8,000 hours over at least 4 years;
  (2) Graduated from an accredited college or university with a degree in mechanical engineering, and has at least 2 years of practical experience as a plumber or gasfitter as verified by a licensed master plumber or licensed master gasfitter; or
  (3) Has comparable experience or a combination of education and experience that the Board deems equivalent to the above; and
  (4) Such additional evidence as the Board determines is necessary for the particular specialty license sought by the applicant.
(b-1) (1) The Board shall accept, in lieu of examination and the requirements set forth in subsection (b) of this section, a certificate from a national certifying organization certifying that the applicant:
    (A) Has completed the organization’s apprenticeship program;
    (B) Has passed the organization’s required examination;
    (C) Is designated by that organization as a journeyman plumber or journeyman gasfitter; and
    (D) Has not been disciplined or otherwise disqualified by the organization.
  (2) For the purposes of this subsection, the term “national certifying organization” shall include a nationally recognized trade organization, non-union sponsor, or labor union that is registered with the Bureau of Apprenticeship Training, the United States Department of Labor, or the District of Columbia Apprenticeship Council.
(c) An applicant for licensure as a master plumber/gasfitter or master gasfitter shall establish to the satisfaction of the Board that the applicant has a valid license as a journeyman plumber or gasfitter, or has met the requirements of subsection (b) of this section, and has worked as a journeyman plumber or journeyman gasfitter for at least 4 years.
D.C. Code § 47-395.04 — DC Code / Title 47 / Chapter 3 / § 47-395.04
§ 47-395.04. Reform of powers and duties of department heads.
Status: repealed

Repealed.
D.C. Code § 47-3907 — DC Code / Title 47 / Chapter 39 / § 47-3907
§ 47-3907. Credit.
Status: in_force

(a) To prevent actual multi-state taxation of the sale of toll or wireless telecommunication service, the taxpayer, upon proof that it has paid a properly due excise, sales, use, or gross receipts tax in another jurisdiction on a sale that is subject to taxation under this chapter, shall be allowed a credit against the tax for the amount paid, but in no event shall the credit exceed the tax imposed under this chapter.
(b) A taxpayer may be allowed an alternate method for reporting the credit upon showing to the satisfaction of the Mayor that it does not have the capability through reasonable measures to determine the credit.  The showing may be made by a petition to the Mayor which includes the factual basis for the inability to determine the credit through reasonable measures, and an alternate method of reporting the credit that the taxpayer believes is reasonable and equitable.
D.C. Code § 47-2212 — DC Code / Title 47 / Chapter 22 / § 47-2212
§ 47-2212. Certificate of registration.
Status: in_force

The provisions of § 47-2026 are hereby incorporated in and made applicable to this chapter; provided, that vendors and persons who have been issued certificates of registration under Chapter 20 of this title shall not be required to have such certificates under this chapter.
D.C. Code § 47-339 — DC Code / Title 47 / Chapter 3 / § 47-339
§ 47-339. Preliminary capital budget and multiyear capital improvements plan.
Status: in_force

On or before January 10 of each year, the Mayor shall transmit to the Council a preliminary capital budget for the next fiscal year and a preliminary multiyear capital improvements plan.
D.C. Code § 47-1023 — DC Code / Title 47 / Chapter 10 / § 47-1023
§ 47-1023. Young Women’s Christian Association — Accrued liability.
Status: in_force

The Young Women’s Christian Association of the District of Columbia is hereby relieved from any accrued liability to the United States or the District of Columbia for taxes imposed upon any of the property of such Association located in the District of Columbia for any tax period during which such property was occupied and used by such Association for its legitimate purposes.
D.C. Code § 47-1382.01 — DC Code / Title 47 / Chapter 13A / § 47-1382.01
§ 47-1382.01. Equity distribution post-judgment — owner-occupant properties.
Status: in_force

(a) This section shall apply to any Class 1A or 1B Property with 5 or fewer units in which a record owner (or a person with an interest in the property as heir or beneficiary of the record owner, if deceased), was occupying as his or her principal residence when the complaint to foreclose the right of redemption was filed. The purchaser shall bear the burden of establishing that this section is not applicable to the real property.
(b) Upon issuing a final judgment foreclosing the right of redemption, the Superior Court of the District of Columbia shall appoint a trustee and shall order that the trustee sell the property pursuant to Rule 308 of the Superior Court of the District of Columbia Rules of Civil Procedure, or its equivalent.
(c) The trustee shall sell a fee simple interest in the property, subject to the encumbrances set forth in § 47-1382(a) .
(d) The court shall order the trustee to distribute the proceeds of the sale in priority order as follows:
  (1) Reasonable compensation and reasonable expenses due to the trustee or to any other person (including an auctioneer) who provided services relating to the sale of the property, and all other payments the court deems to have been necessary to effect the sale of the real property, including recordation and transfer taxes;
  (2) Payment to the Mayor of:
    (A) All amounts payable to the Mayor for deposit into the General Fund of the District of Columbia under § 47-1361 as of the date of the court’s order regarding distribution;
    (B) Any promissory note executed pursuant to § 47-1353(a)(3) ; and
    (C) Any lien certified under § 47-1340 ;
  (3) Payment to the purchaser of all amounts provided for in § 47-1377 , as fixed by the court; and
  (4) Any remaining amounts as follows:
    (A) Ten percent or $20,000, whichever is less, to the purchaser; and
    (B) The remainder to the person or persons (including, when appropriate, a decedent’s estate) entitled to the balance, in proper proportion as determined by the trustee, or, when necessary, a court.
(e) (1) The trustee shall notify the purchaser once payment is made to the Mayor pursuant to subsection (d)(2) of this section, at which time the purchaser shall surrender the certificate of sale and receive from the Mayor the amount to which the purchaser would have been entitled had redemption occurred in accordance with § 47-1361 .
  (2) For purposes of calculating the refund due to the purchaser, the date of the court’s order providing for distribution or the sale proceeds in accordance with subsection (d) of this section shall be deemed the date of redemption.
(f) (1) If the trustee in the trustee’s best judgment determines that a sale of the real property will not generate proceeds sufficient to fund the distributions required under subsection (d)(1) and (2) of this section, the trustee shall timely inform the court of that determination.
  (2) Upon receipt of the trustee’s determination as described in paragraph (1) of this subsection, the court shall:
    (A) Rescind the trustee’s appointment and the order to sell the real property;
    (B) Issue a final judgment foreclosing the right of redemption in accordance with the provisions of § 47-1382 ; and
    (C) Require the purchaser to pay such fees and expenses of the trustee as the court determines appropriate.
D.C. Code § 47-351.05 — DC Code / Title 47 / Chapter 3 / § 47-351.05
§ 47-351.05. Competition for banking business.
Status: in_force

(a) Except as otherwise provided by §§ 47-351.09 , 47-351.10 , and 47-351.11 , the Mayor, or the CFO pursuant to § 47-351.02(c) , shall select eligible financial institutions with which to conduct the banking business of the District based on the highest composite score for a bid. If 2 or more eligible financial institutions receive the highest composite score, the Mayor, or the CFO pursuant to § 47-351.02(c) , shall select the eligible financial institution with the highest community development score calculated under § 47-351.07 .
(b) The Mayor, or the CFO pursuant to § 47-351.02(c) , shall calculate the composite score of an eligible financial institution in the following manner:
  (1) Eighty percent based upon a financial score, calculated under § 47-351.06 ; and
  (2) Twenty percent based upon a community development score, calculated under § 47-351.07 .
D.C. Code § 47-318.03 — DC Code / Title 47 / Chapter 3 / § 47-318.03
§ 47-318.03. Mayoral budget submissions required; accounting of expenditures — Gap-closing actions.
Status: in_force

(a) In the annual budget request, the Mayor shall provide the Council with all gap-closing actions for the upcoming fiscal year budget. Gap-closing actions include increases in current revenue bases and rates; new taxes, fees, charges, fines, forfeitures, and penalties; expenditure reductions associated with lower service levels; and productivity improvements that yield expenditure reductions without a decrease in service levels.
(b) If the Council rejects gap-closing actions of the Mayor either in the annual budget request or any budget modification, it must substitute 1 or more of its own gap-closing actions to make up the amount of the rejected gap-closing actions.
(c) Within 30 days after the end of each month, the Mayor shall provide the Council with a progress report on those gap-closing actions that the Council designates for monitoring.
(d) The Mayor or Mayor’s designee(s) shall appear before a hearing of the Committee of the Whole every 2 months to respond to questions regarding gap-closing actions.
(e) The Mayor shall replace, in the Mayor’s budget modification submission, any gap-closing actions that the Council determines to be in serious danger of failure with gap-closing actions more likely to occur. However, the Mayor may not replace gap-closing actions approved by the Council in any budget adoption process merely because the Mayor does not support such actions.
(f) If the Mayor determines that the budget gap has increased from the submission of the Mayor’s budget request to the submission of the first budget modification, or from the submission of 1 budget modification to the submission of another, the Mayor must increase the aggregate dollar value of the gap-closing actions to cover the difference. If the Mayor determines that the budget gap has decreased from the submission of the Mayor’s budget request to the submission of the first budget modification, or from the submission of 1 budget modification to the submission of another, the Mayor may decrease the aggregate dollar value of the gap-closing actions to eliminate the difference.
D.C. Code § 47-1806.10 — DC Code / Title 47 / Chapter 18 / § 47-1806.10
§ 47-1806.10. Income averaging — Employment discrimination.
Status: in_force

(a) For the purposes of this section, the term:
  (1) “Average annual net backpay and frontpay amount” means the amount equal to the excess of employment discrimination backpay and frontpay over the amount of deductions that would have been allowable but for subsection (b)(1)(B) of this section, divided by the number of years in the backpay period and frontpay period.
  (2) “Backpay” means amounts includible in gross income in the taxable year as compensation which is attributable to services performed, or that would have been performed, but for a claimed violation of law, as an employee, former employee, or prospective employee in a prior taxable year for the taxpayer’s employer, former employer, or prospective employer.
  (3) “Backpay period” means the period during which services are performed, or would have been performed, to which backpay is attributable. If the period is not equal to a whole number of taxable years, the period shall be increased to the next highest number of whole taxable years.
  (4) “Employment discrimination backpay or frontpay” means backpay or frontpay receivable, whether as a lump sum or periodic payments, on account of a claim of unlawful employment discrimination.
  (5) “Frontpay” means amounts includible in gross income in the taxable year as compensation which is attributable to employment that would have been performed but for a claimed violation of law, in a subsequent taxable year, and which are:
    (A) Ordered, recommended, or approved by any government entity to satisfy a claim for violation of law; or
    (B) Received from the settlement of such a claim.
  (6) “Frontpay period” means the period of foregone employment to which frontpay is attributable. If the period is not equal to a whole number of taxable years, the period shall be increased to the next highest number of whole taxable years.
(b) If employment discrimination backpay or frontpay is received during a taxable year, the tax imposed under § 47-1806.03 for the taxable year shall not exceed the sum of:
  (1) The tax which would be so imposed if:
    (A) No amount of backpay or frontpay were included in gross income for the year; and
    (B) No deductions were allowed for the year for expenses (otherwise allowable as a deduction to the taxpayer for the year) in connection with making or prosecuting any claim of unlawful employment discrimination by or on behalf of the taxpayer; and
  (2) The product of:
    (A) The number of years in the backpay period and frontpay period; and
    (B) The amount by which the tax determined under paragraph (1) of this subsection would increase if the amount on which such tax is determined were increased by the average annual net backpay and frontpay amount.
D.C. Code § 47-2853.202 — DC Code / Title 47 / Chapter 28 / § 47-2853.202
§ 47-2853.202. Eligibility requirements.
Status: in_force

(a) An applicant to be an apprentice refrigeration and air conditioning mechanic shall be registered by the Mayor, without examination, upon providing such information as may be required by the Board of Industrial Trades and payment of appropriate fees. An apprentice refrigeration and air conditioning mechanic shall work only under the direct personal supervision and control of a licensed master mechanic.
(b) An applicant for licensure as a master mechanic shall establish to the satisfaction of the Board of Industrial Trades that the applicant has been employed installing, maintaining, repairing and replacing refrigeration and air conditioning equipment systems larger than 25 compressor horsepower or the equivalent tons of refrigeration in the aggregate for a period of at least 5 consecutive years immediately preceding the date of application, as verified in writing by a master mechanic.
(c) An applicant for licensure as a master mechanic limited shall establish to the satisfaction of the Board of Industrial Trades that the applicant:
  (1) Has been employed installing, maintaining, repairing and replacing refrigeration and air conditioning equipment systems less than 25 compressor horsepower or the equivalent tons of refrigeration in the aggregate for a period of at least 5 consecutive years immediately preceding the date of application, as verified in writing by a master mechanic, and
  (2) Have proof of chlor fluro carbon certification.
(d) (1) The Board shall accept, in lieu of an examination, experience, or other requirements of test or skill established by the Board, a certificate from a national certifying organization certifying that the applicant:
    (A) Has completed the organization’s apprenticeship program;
    (B) Has passed the organization’s required examination;
    (C) Is designated by that organization as a journeyman refrigeration and air conditioning mechanic; and
    (D) Has not been disciplined or otherwise disqualified by the organization.
  (2) For the purposes of this subsection, the term “national certifying organization” shall include a nationally recognized trade organization, non-union sponsor, or labor union that is registered with the Bureau of Apprenticeship Training, the United States Department of Labor, or the District of Columbia Apprenticeship Council.
D.C. Code § 47-823 — DC Code / Title 47 / Chapter 8 / § 47-823
§ 47-823. Assessments — Preliminary roll; public inspections and copying of material; sales ratio studies; listing of assessed values.
Status: in_force

(a) (1) The Mayor shall compile the estimated assessment roll and, for every property, indicate at least the following: the name of the owner; address of the property; lot and square; assessed value; and whether the property is taxable or exempt.
  (2) The roll shall also include the total aggregate estimated assessed value of all real property, listing the values of the properties by class as set forth in § 47-813 .
  (3) The Mayor shall transmit to the Council, no later than May 15 of each fiscal year, a mid-year financial report. The report shall contain:
    (A) Schedules which reflect actual obligations for the General Fund object classes of the District government for the first 6 months of the fiscal and a forecast of full-year obligations compared to the most recent Congressionally-approved budget;
    (B) A comparison of the most recent Congressionally-approved budget to the mid-year forecast for the full fiscal year by appropriations title and agency; and
    (C) A schedule of revenue estimates for the full fiscal year comparing the current approved revenue estimates to revenue estimates revised as of the end of the first 6 months of the fiscal year.
(b) The estimated assessment roll, together with all maps, field books, assessment-sales ratio studies, surveys, and plats, shall be open to public inspection during normal business hours. In addition, any notes and memorandums relating to the assessment of his real property, or a statement clearly indicating the basis upon which his real property has been assessed, shall be open to inspection by the owner or his designated representative during normal business hours. Provision shall be made to furnish copies of all material to any person, upon request, at the lowest charge which covers cost of making such copies.
(c) The Mayor shall undertake, publish, and otherwise publicize the results of assessment-sales ratio studies for different types of real property for the entire District and for different types of real property within each of the districts utilized in making assessments. If, for a given year, adequate sales data are lacking for particular studies, the Mayor shall so indicate.
(d) The Mayor shall, either himself or in a newspaper of general circulation, publish a listing of the assessed value of each property by address, lot, and square, and he shall also make such listing available at the main Public Library in the District and at such other points as he may determine. Such publication can be by neighborhood areas so long as maps showing the assessment areas are generally available.
(e) The estimated assessment roll, sales price information, description of each property, owner’s mailing address, property use information, valuation history, other information in the public record, and information not made confidential in this chapter may be published by the Mayor by any form of electronic media, including the Internet.
D.C. Code § 47-2508 — DC Code / Title 47 / Chapter 25 / § 47-2508
§ 47-2508. Applicability of acts of Congress to national banks in the District of Columbia.
Status: in_force

The provisions of all acts of Congress relating to national banks shall apply in the several states, the District of Columbia, the several territories and possessions of the United States, and the Commonwealth of Puerto Rico.
D.C. Code § 47-1811.03 — DC Code / Title 47 / Chapter 18 / § 47-1811.03
§ 47-1811.03. Bases — Property dividends.
Status: in_force

Where any property other than money is paid by a corporation as a dividend, the base to the recipient thereof shall be the market value of such property at the time of its distribution by such corporation.
D.C. Code § 47-2901 — DC Code / Title 47 / Chapter 29 / § 47-2901
§ 47-2901. Discrimination because of race or color prohibited in licensed places of amusement; penalty.
Status: in_force

It shall not be lawful for any person or persons who shall have obtained a license from this Corporation for the purpose of giving a lecture, concert, exhibition, circus performance, theatrical entertainment, or for conducting a place of public amusement of any kind, to make any distinction on account of race or color, as regards the admission of persons to any part of the hall or audience room where such lecture, concert, exhibition, or other entertainment may be given; provided, that any person applying shall pay the regular price charged for admission to such part of the house as he or she may wish to occupy, and shall conduct himself or herself in an orderly and peaceable manner, while on the premises; and any person or persons offending herein shall forfeit and pay to this Corporation for each offense a fine of not less than $10 nor more than $20 to be collected and applied as are other fines. That all acts or parts of acts inconsistent with this section be, and the same are hereby repealed.
D.C. Code § 47-1818.07 — DC Code / Title 47 / Chapter 18 / § 47-1818.07
§ 47-1818.07. First Source employment; inapplicable.
Status: in_force

Notwithstanding any other provision of law, the requirements of subchapter X of Chapter 2 of Title 2 [ § 2-219.01 et seq.] pertaining to government-assisted non-construction projects shall not apply to a Qualified Social E-Commerce Company receiving a benefit pursuant to this subchapter; specifically, § 2-219.03(e)(1) , pertaining to government-assisted non-construction projects, and § 2-219.03(e)(1C) , pertaining to hiring and reporting requirements in government-assisted non-construction projects.
D.C. Code § 47-902 — DC Code / Title 47 / Chapter 9 / § 47-902
§ 47-902. Enumeration of transfers exempt from tax.
Status: in_force

The following transfers shall be exempt from the tax imposed by this chapter:
(1) Repealed;
(2) Transfers of property by the United States of America or the District of Columbia governments, unless its taxation has been authorized by Congress;
(3) Transfers of real property by an institution, organization, corporation, or government receiving a valid real property tax exemption for the real property under § 47-1002 (or exempt from transfer taxes under a law of the United States of America or the District of Columbia); provided further, that this exemption shall not apply to property which is exempt under § 47-1002(29) or § 47-1002(30) ;
(4) Repealed;
(5) Transfers between spouses, parent and child, grandparent and grandchild, or domestic partners as defined in § 32-701(3) , without actual consideration therefor;
(6) Transfers evidenced by deeds of release of property which is security for a debt or other obligation;
(7) Transfers which secure a debt or other obligation;
(8) Transfers which, without additional consideration, confirm, correct, modify, or supplement a transfer previously recorded;
(9) Transfers of property to a qualifying lower income homeownership household in accordance with § 47-3503(b) ;
(10) Transfers of property to a qualifying nonprofit housing organization in accordance with § 47-3505(b) ;
(11) Transfers of property to a cooperative housing association in accordance with § 47-3503(b)(2) ;
(12) A transfer of bare legal title into a revocable trust, without actual consideration for the transfer, where the transferor is the current beneficiary of the trust;
(13) A transfer of property to a named beneficiary of a revocable trust by reason of the death of the grantor of the revocable trust;
(14) A transfer of property by the trustee of a revocable trust if the transfer would otherwise be exempt under this section if made by the grantor of the revocable trust;
(15) The transfer of property to a resident management corporation in accordance with § 47-3506.01 ;
(16) (A) A transfer of property to an entity in accordance with § 29-204.06 ;
  (B) In order for limited liability companies to receive the exemption provided in subparagraph (A) of this paragraph, the Director of the Department of Finance and Revenue shall be notified, within 30 days, of any change to the members or interests in profits and losses during the 12-month period following the effective date of the conversion so that the applicable transfer tax can be imposed; and
  (C) Violation of the provisions of subparagraph (B) of this paragraph shall be punishable pursuant to § 47-918 [repealed];
(17) (A) Transfers with respect to the real property (and any improvements thereon) described as Square 454, Lots 41, 824, 838, 857, 877, 878; the portion of the public alley that reverted to (i) former Lot 820, (which is currently known as Lot 866), and (ii) 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; 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).
  (B) 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) [ § 2-1217.31(b) ], and §§ 45-922(24) [ § 42-1102(24) ], 47-1002(26), and 47-2005(32) [ § 47-2005(30) ], shall not exceed, in the aggregate, $7 million;
(18) Deeds of personal representatives of decedents, acting under the provisions of Title 20, transferring to a distributee, without additional consideration, real property of a decedent or a life estate in real property;
(19) (A) Transfers with respect to the real property (and any improvements thereon) described as Square 299, Lot 831, in connection with the debt or equity financing for the Mandarin Oriental 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) [ D.C. Law 14-232 ], and §§ 42-1102(25) , 47-1002(27) , and 47-2005(33) [ § 47-2005(34) ], 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;
(20) Transfers pursuant to a decree of divorce or of separate maintenance or pursuant to a written instrument incident to such divorce or separation;
(21) Transfers by an entity described in paragraph (3) of this section of a lease or ground rent for a term (including renewals) that is at least 30 years;
(22) (A) Transfers of residential real property, without consideration for the transfer, to the trustee of a special needs trust established for the benefit of a trust beneficiary who has a disability, as defined in section 1614(a)(3) of the Social Security Act, 86 Stat. 1471; 42 U.S.C. § 1382c(a)(3)), or from the trustee of a special needs trust that, by its terms, terminates upon the death of the trust beneficiary with a disability.
  (B) For the purposes of subparagraph (A) of this paragraph, a trust is a special needs trust if the trust instrument:
    (i) States, among its purposes, that the trust assets are not intended to be counted in determining the beneficiary’s eligibility for needs-based governmental benefits; and
    (ii) (I) Names the beneficiary with a disability as the sole trust beneficiary during his or her lifetime; and
      (II) Provides that the beneficiary with a disability may not serve as trustee.
(23) Transfers of property to a qualifying eligible household pursuant to the Inclusionary Zoning Program established by subchapter II-A of Chapter 10 of Title 6 .
(24) Transfer of real property to the District of Columbia, without consideration for the transfer, at the request of the District of Columbia, and conveyed as a bona fide gift to the District of Columbia.
(25) Transfers of property to which there is a valid certification by the Mayor that both the property and transferor are eligible for exemption from property taxation pursuant to § 47-1005.02 ; provided, that, unless waived by regulation, a copy of the certification shall accompany the deed at the time it is submitted for recordation.
(26) Transfers of property transferred to a named beneficiary of a revocable transfer on death deed under Subchapter IV of Chapter 6 of Title 19 , by reason of the death of the grantor of the revocable transfer on death deed.
(27) The transfer of real and personal property between the electric company and the District pursuant to [§ 34-1313.11(c)] .
(28) (A) Transfers with respect to the real property (and any improvements thereon) described as Square 5633, Lots 802, 803, 804, 805, 806, 807, 808, 809, 810, 811, 812, 813, 814, 815, 816, 817, 818, 822, 823, 824, 825, 826, 827, 828, 829, 830, 831, 7000, 7009, and 7010, as evidenced by the recordation of a deed conveying title to the real property between October 1, 2020, and December 31, 2020.
  (B) The amount of all taxes, fees, and deposits exempted under this paragraph and § 42-1102(36) , shall not exceed, in the aggregate, $420,840.
(29) Transfers with respect to the real property (and any improvements thereon) described as Lot 47 in Square 455 and Lot 884 in Square 454 (and any adjacent air space leased pursuant to [section 4(a) of the Downtown Arena Revitalization Act of 2024] , to the extent such transfer is a transfer between the District and DC Arena L.P., or its designee, pursuant to the lease or purchase and sale agreement approved by [section 2(a) of the Downtown Arena Revitalization Act of 2024] , as may be amended from time to time, or a lease authorized by section 4(a) of the Downtown Arena Revitalization Act of 2024.
(30) Transfers of property to a community land trust, as that term is defined in § 47-803(1) .
D.C. Code § 47-181 — DC Code / Title 47 / Chapter 1C / § 47-181
§ 47-181. Tax reform procedure and priority.
Status: in_force

(a) If local Fiscal Year 2016 recurring annual revenues included in the quarterly revenue estimate issued in September 2015 exceed the annual revenue estimate incorporated in the approved budget and financial plan for Fiscal Year 2016, the additional revenue shall be used to implement the provisions set forth in the Tax Revision Commission Implementation Amendment Act of 2014, effective February 26, 2015 ( D.C. Law 20-155 ; 61 DCR 9990) (“TRC Act”), according to the priority set forth in subsection (c) of this section, for taxable years beginning or deaths occurring, as applicable, after December 31, 2015; provided, that the Chief Financial Officer shall recalculate the cost of the provisions of the TRC Act with the September 2015 estimate.
(b) (1) After the Fiscal Year 2016 budget and financial plan has been approved by the District, any recurring revenues in a February revenue estimate preceding any subsequent fiscal year, net of the dedication required by § 47-392.02(f) , that exceed the local revenue incorporated in the approved budget and financial plan for that year shall be used to continue implementation of the TRC Act according to the priority set forth in subsection (c) of this section for taxable years beginning or deaths occurring, as applicable, after December 31 of the year of the applicable February estimate.
  (2) If local Fiscal Year 2017 recurring annual revenues included in the quarterly revenue estimate issued in September 2016 exceed the annual revenue estimate incorporated in the approved budget and financial plan for Fiscal Year 2017, the additional revenue shall be used to continue implementation of the TRC Act according to the priority set forth in subsection (c) of this section for taxable years beginning or deaths occurring, as applicable, after December 31, 2016; provided, that the Chief Financial Officer shall recalculate the cost of the provisions of the TRC Act with the September 2016 estimate.
(c) The tax reform provisions of this section shall be implemented in the following priority:
  (1) Reduce the rate on the new individual income tax middle bracket of $40,000 - $60,000 from 7.0% to 6.75%;
  (2) Create new individual income tax brackets of $350,000 to $1 million at 8.75% and in excess of $ 1 million at 8.95%;
  (3) Reduce the unincorporated and incorporated business franchise tax from 9.4% to 9.2%;
  (4) Reduce the rate on the new individual income tax middle bracket of $40,000 - $60,000 from 6.75% to 6.5%;
  (5) Reduce the unincorporated and incorporated business franchise tax from 9.2% to 9.0%:
  (6) Raise the estate tax threshold from $1 million to $2 million;
  (7) Raise the standard deduction from $5,200 for singles, $6,500 for Head of Household, and $8,350 for married to $5650 for singles, $7,800 for Head of Household, and $10,275 for married;
  (8) Increase the personal exemption from $1,675 to $2,200;
  (9) Raise the standard deduction from $5,650 for singles, $7,800 for Head of Household, and $10,275 for married to conform to the federal level;
  (10) Increase the personal exemption from $2,200 to $2,700;
  (11) Reduce the unincorporated and incorporated business franchise tax from 9.0% to 8.75%;
  (12) Increase the personal exemption from $2,700 to $3,200;
  (13) Raise the estate threshold from $2 million to the amount set forth at § 47-3701(14)(C) ;
  (14) Reduce unincorporated and incorporated business franchise tax from 8.75% to 8.5%;
  (15) Increase the personal exemption from $3,200 to $3,700;
  (16) Reduce unincorporated and incorporated business franchise tax from 8.5% to 8.25%; and
  (17) Increase the personal exemption from $3,700 to conform to the federal level, and repeal the low income credit.
(d) Unfunded provisions of the TRC Act shall not apply until their fiscal effect is provided for pursuant to this section.
(e) The cost of the tax policy reforms authorized by subsections (a) and (b) of this section shall be recalculated on an annual basis and reported in each February revenue estimate.
D.C. Code § 47-3723 — DC Code / Title 47 / Chapter 37 / § 47-3723
§ 47-3723. Applicability.
Status: repealed

[Repealed].
D.C. Code § 47-2884.16 — DC Code / Title 47 / Chapter 28 / § 47-2884.16
§ 47-2884.16. Penalties for violation of part; loan declared void; pledge returned.
Status: in_force

(a) Any individual or any member, officer, director, agent, or employee of any firm, voluntary association, joint-stock company, incorporated society, or corporation who shall violate or participate in the violation of any of the provisions of this part shall be punished by a fine of not more than the amount set forth in [ § 22-3571.01 ] or by imprisonment for not more than 90 days.
(b) Any contract of loan in the making or collection of which any act shall have been done which constitutes a violation of any of the provisions of this part shall be void and the lender shall have no right to collect or receive any principal, interest, or charges whatsoever on account thereof. Any person pledging any goods, article, or other thing as security for a loan which is void shall be entitled to the return of such goods, article, or thing without being required to pay any principal, interest, or other charge on account of such void loan.
(c) Civil fines, penalties, and fees may be imposed as alternative sanctions for any infraction of the provisions of this part, or any rules or regulations issued under the authority of this part, pursuant to Chapter 18 of Title 2 . Adjudication of any infraction of this part shall be pursuant to Chapter 18 of Title 2 .
D.C. Code § 47-2885.01 — DC Code / Title 47 / Chapter 28 / § 47-2885.01
§ 47-2885.01. Purposes; scope.
Status: in_force

(a) The purposes of this part are:
  (1) To license pharmacies and pharmacists;
  (2) To register pharmacy interns;
  (3) To regulate the practice of pharmacy; and
  (4) To establish a Board of Pharmacy in the District of Columbia in order to protect the public health and welfare.
(b) This part shall not apply to:
  (1) A duly licensed medical practitioner who personally dispenses or administers drugs or poisons as the practitioner deems proper in the treatment of the practitioner’s patients;
  (2) The administering of drugs by a registered or licensed nurse under the direction of a medical practitioner to the practitioner’s patient or patients;
  (3) Or otherwise interfere with the sale of over-the-counter drugs; or
  (4) Any person who is a wholesaler or manufacturer, or any employee of such person, when engaged in the discharge of his or her official duties.
(c) Nothing in this part shall be construed as altering or affecting in any way laws of the District of Columbia or any federal act requiring a written prescription for controlled substances or other dangerous drugs.
D.C. Code § 47-853 — DC Code / Title 47 / Chapter 8 / § 47-853
§ 47-853. Residential property tax relief—Authorized annual adjustments.
Status: repealed

Repealed.
D.C. Code § 47-2309 — DC Code / Title 47 / Chapter 23 / § 47-2309
§ 47-2309. Fuel exported from District of Columbia exempted from taxation.
Status: in_force

No tax on motor vehicle fuels exported or sold for exportation from the District of Columbia to any other jurisdiction or nation shall be imposed.
D.C. Code § 47-339.01 — DC Code / Title 47 / Chapter 3 / § 47-339.01
§ 47-339.01. Capital projects.
Status: in_force

(a) (1) In accordance with §§ 1-204.43 and 1-204.44 , the Mayor shall prepare and include in the annual budget a multiyear capital improvements plan for all agencies for all capital projects, which shall include for each capital project a written:
    (A) Description of the scope of the project;
    (B) Description of the purpose of the project;
    (C) Estimated fully-funded cost;
    (D) Estimated impact on the operating budget;
    (E) Description of its geographic location, including the address and ward; provided, that planning and other studies as set forth in § 1-201.03(8)(A) ), or a project established solely to procure capital equipment or information technology equipment, including those projects under the Master Lease program, shall not require a specified location; and
    (F) A facility name or identifier, if applicable.
  (2) (A) A capital project may include multiple public betterments or improvements only if the public betterments or improvements are:
      (i) At more than one location;
      (ii) Of similar type or purpose; and
      (iii) Do not involve construction of new facilities or substantial rehabilitation of government buildings.
    (B) The information listed in paragraph (1) of this subsection shall be separately provided for any public betterment or improvement included as part of a capital project if the cost of the public betterment or improvement is greater than $500,000 or more than 10% of the approved budget for the capital project.
  (3) (A) For a capital project meeting the requirements of § 2-356.06(a)(3) , the estimated fully funded cost information provided pursuant to paragraph (1)(C) of this subsection shall account for the cost of compliance with the requirements of § 2-356.06 in an amount equal to 10% of the total estimated cost of the project or some other amount determined to be sufficient by the Mayor.
    (B) This paragraph shall apply to capital projects for which construction costs will be incurred beginning in or after Fiscal Year 2020.
(b) (1) The Mayor shall provide the information required by subsection (a) of this section for every capital project for which funds have been appropriated, in whole or in part, beginning in fiscal year 2008, with the annual budget for each fiscal year until the project has been completed.
  (2) For projects included in fiscal years 2008, 2009, and 2010 budgets, the Mayor shall submit to the Council the information required by subsection (a) of this section by February 1, 2010, for each capital project for which this information has not been provided.
D.C. Code § 47-4812 — DC Code / Title 47 / Chapter 48 / § 47-4812
§ 47-4812. Rules.
Status: in_force

(a) The Mayor shall issue rules to implement the provisions of this chapter.
(b) The Chief Financial Officer shall issue rules to implement § 47-4805 .
D.C. Code § 47-2004 — DC Code / Title 47 / Chapter 20 / § 47-2004
§ 47-2004. Vendor to collect tax; credit for expenses; application.
Status: in_force

(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.
D.C. Code § 47-1446 — DC Code / Title 47 / Chapter 14 / § 47-1446
§ 47-1446. Maintenance of place of business; nonresidents.
Status: repealed

Repealed.
D.C. Code § 47-2819 — DC Code / Title 47 / Chapter 28 / § 47-2819
§ 47-2819. Slot machines.
Status: repealed

Repealed.
D.C. Code § 47-2853.45 — DC Code / Title 47 / Chapter 28 / § 47-2853.45
§ 47-2853.45. Registration of firms of public accountants.
Status: repealed

Repealed.
D.C. Code § 47-2853.186 — DC Code / Title 47 / Chapter 28 / § 47-2853.186
§ 47-2853.186. Automatic suspension of license through affiliation.
Status: in_force

(a) Whenever a real estate broker’s license has been suspended or revoked pursuant to this subchapter, all real estate salespersons employed by that real estate broker must mail their licenses to the Mayor within 15 days of the revocation or suspension. It shall be unlawful for the real estate salesperson to perform any of the acts specified in this subchapter from the date of revocation or suspension until he or she has been reemployed and a license has been reissued to him or her by the Mayor.
(b) When a real estate salesperson is discharged or terminates his or her employment with a licensee, the licensee, within 15 calendar days, shall mail notification to the former employee that his or her license has been mailed to the Mayor. A copy of the notice to the real estate salesperson shall accompany the license when it is mailed to the Mayor. It shall be unlawful for any real estate salesperson to perform any of the acts specified in this subchapter, under authority of the license issued pursuant to this subchapter, from the date of discharge or termination until the time he or she is employed by another licensee and a license is reissued to him or her by the Mayor.
(c) When a real estate salesperson is discharged by or terminates his employment with a licensee it shall be the duty of the real estate salesperson to notify the Mayor in writing within 15 days. It shall be unlawful for the real estate salesperson to perform any of the acts specified in this statute from the date of discharge or termination until he or she has been employed by another licensee and a license is reissued to him or her by the Mayor.
D.C. Code § 47-4111 — DC Code / Title 47 / Chapter 41 / § 47-4111
§ 47-4111. Rewards for informants.
Status: in_force

(a) If the expenses are not otherwise provided for by law, the Mayor may pay the expenses which he considers necessary for:
  (1) Detecting underpayments of tax; and
  (2) Detecting and bringing to trial and punishment persons guilty of violating, or attempting to violate, the revenue provisions of Title 42 and this title.
(b) The amount payable under this section shall not exceed 30% of the proceeds, other than interest and penalties, collected by reason of the information obtained as a result of the payments. The proceeds collected shall be available for the payments.
(c) No present or former employee of the District whose job responsibilities include, or have included, tax administration or enforcement, or any person who is working, or has worked, for a contractor on a tax administration or enforcement project for the District government, shall be eligible for the rewards authorized in this section.
(c-1) For the purposes of this section, the term:
  (1) “Collection” or “collected” means the actual receipt by or payment to the District of Columbia of a sum of money representing taxes, penalties, or interest or any combination thereof which has been finally determined as being owed to the District of Columbia or which has been paid pursuant to a settlement.
  (2) “Revenue laws” means Title 42 and this title, any other tax or revenue law of the District of Columbia, and any rule or regulation adopted pursuant thereto.
(c-2) The Mayor may pay an amount which he or she may consider appropriate for information to achieve the purposes set forth in subsection (a)(1) or (a)(s) [sic] of this section. No person, in the absence of express authority from the Mayor, shall make an offer, promise, or contract, or otherwise bind the Mayor, with respect to such payments or the amount thereof.
(c-3) No person shall be eligible to file a claim for any monetary payment authorized by this section who:
  (1) Was an officer or employee of the United States Department of the Treasury, the Office of Tax and Revenue, or any other state or local government department, agency, or office with similar functions, duties, or obligations at the time he or she came into possession of information relating to violations of the revenue laws, or at the time he or she divulged the information. Any other federal, District of Columbia, or other state or local government employee, or former employee, shall be eligible to file a claim for any payment authorized by this section if the information submitted came to his or her knowledge other than in the course of his or her duties, except as otherwise provided in this section;
  (2) Was employed by, retained by, or appointed to represent any other person as an attorney or who was otherwise involved in an attorney-client privileged relationship with such other person at the time he or she came into possession of information relating to violations of a revenue law, or connivance at the same, by such other person;
  (3) Was an executor, administrator, or other legal representative of a deceased person at the time he or she came into possession of information relating to violations of a revenue law by such deceased person; or
  (4) Derived, either directly or indirectly, information relating to violations of a revenue law from a person ineligible to file a claim for any payment authorized by this section.
(d) The Mayor may promulgate regulations to carry out the purpose of this section.
D.C. Code § 47-915 — DC Code / Title 47 / Chapter 9 / § 47-915
§ 47-915. Refunds; collection.
Status: repealed

Repealed.
D.C. Code § 47-2884.13 — DC Code / Title 47 / Chapter 28 / § 47-2884.13
§ 47-2884.13. Sale of pawn or pledge—Required time of possession.
Status: in_force

No pawnbroker shall sell a pawn or a pledge until the pawn or the pledge has remained 6 months in the pawnbroker’s possession, unless by consent in writing by the pawner.
D.C. Code § 47-2888.08 — DC Code / Title 47 / Chapter 28 / § 47-2888.08
§ 47-2888.08. Rules.
Status: in_force

The Mayor, pursuant to subchapter I of Chapter 5 of Title 2 [ § 2-501 et seq.], shall issue rules to implement the provisions of this part.
D.C. Code § 47-2853.03 — DC Code / Title 47 / Chapter 28 / § 47-2853.03
§ 47-2853.03. Scope of subchapter.
Status: in_force

(a) This subchapter does not limit the right of a person to practice an occupation or profession that he or she is licensed, certified, or registered to practice, except as provided in this subchapter or by any other law or regulation. A person may practice any other occupation or profession for which authorization is not required by law.
(b) Nothing in this subchapter shall be construed to prohibit the practice of an occupation or profession by a person enrolled in a recognized training program, school, or college as a candidate for a degree or certificate in that occupation or profession, or enrolled in a recognized postgraduate training program, provided that the practice is performed:
  (1) As part of a course of instruction;
  (2) Under the supervision of a person who is either licensed, certified, or registered to practice that occupation or profession in the District or is qualified, according to law, as a teacher of that occupation or profession;
  (3) At a facility operated by the District or federal government, or at a facility deemed appropriate for that purpose by the school, college or training program; and
  (4) In accordance with procedures established by the board charged with the regulation of that occupation or profession.
(c) Nothing in this subchapter shall be construed to prohibit the practice of an occupation or profession by a person who has filed an initial application for licensure or certification and is awaiting action on that initial application, provided that the practice is performed:
  (1) Under the supervision of an appropriate person licensed or certified in accordance with this subchapter;
  (2) At a facility operated by the District or federal government, or other facility appropriate for the services being provided; and
  (3) In accordance with any other requirements established by law or regulation.
(d) Except as expressly provided to the contrary in this subchapter, any person licensed, certified, or registered by any District agency established by any statute amended, repealed, or superseded by this subchapter is considered for all purposes to be licensed, registered, or certified by the appropriate board established under this subchapter for the duration of the term for which the license, certification, or registration was issued, and may renew that authorization in accordance with the appropriate renewal provisions of this subchapter.
(e) Except as provided to the contrary in this subchapter, any person who was originally licensed, certified, or registered under a provision of law that has been repealed by this subchapter is deemed to meet the education and experience requirements for licensure, certification, or registration as if that provision had not been repealed.
(f) The provisions of this subchapter prohibiting the practice of an occupation or profession without a license, certificate, or registration shall not apply to:
  (1) A person employed in the District by the federal government, while he or she is acting in the official discharge of the duties of employment; or
  (2) A person licensed or certified to practice an occupation or profession in a state who is called from that state for consultation in the District, or to give a demonstration or teach a course in the District, provided that the person engages in the consultation or demonstration in affiliation with a comparable licensed person pursuant to this subchapter or teaches at a licensed educational institution approved to offer instruction in the person’s field of expertise.
D.C. Code § 47-858.03 — DC Code / Title 47 / Chapter 8 / § 47-858.03
§ 47-858.03. Tax abatements for homeowners in enterprise zones — Tax abatement for substantial rehabilitation of single-family residential property in an enterprise zone.
Status: in_force

(a) Subject to § 47-858.02 and subsection (b) and (c) of this section, if an eligible owner of a single family residential property in an enterprise zone substantially rehabilitates the property after the effective date of this section [April 19, 2002] and before October 1, 2007, there shall be allowed a deduction from the real property tax imposed by § 47-811 on the real property computed as follows:
  (1) For the tax year in which the rehabilitation is completed and for the 3 tax years after the year in which the rehabilitation is completed, a deduction equal to 100% of the amount by which the tax liability for the real property increased under § 47-811 as a result of the rehabilitation;
  (2) For the 4th tax year after the year in which the rehabilitation is completed, a deduction equal to 75% of the amount by which the tax liability for the real property increased under § 47-811 as a result of the rehabilitation;
  (3) For the 5th tax year after the year in which the rehabilitation is completed, a deduction equal to 50% of the amount by which the tax liability for the real property increased under § 47-811 as a result of the rehabilitation; and
  (4) For the 6th tax year after the year in which the rehabilitation is completed, a deduction equal to 25% of the amount by which the tax liability for the property increased under § 47-811 as a result of the rehabilitation.
(b) In order to be eligible for the tax credit under this section, the owner shall complete the substantial rehabilitation of the property for which the tax abatement is granted within 36 months after receiving the approval of the Mayor under § 47-858.02 ; provided, that if the substantial rehabilitation is a phased rehabilitation as described in § 47-858.01(5) , the owner shall complete the substantial rehabilitation within 72 months, or such shorter period as the Mayor may designate, which shorter period shall be related to the length of the rehabilitation and shall be not less than 36 months, after receiving the approval of the Mayor under § 47-858.02 .
(c) The deduction under subsection (a) of this section shall be allowed only while the eligible owner or, if the eligible owner dies, a spouse, domestic partner, sibling, child, parent, or grandparent of the person (collectively, “qualified relative”), occupies the property as the principal residence of the eligible owner or qualified relative.
D.C. Code § 47-858.05 — DC Code / Title 47 / Chapter 8 / § 47-858.05
§ 47-858.05. Tax abatements for homeowners in enterprise zones — Applicability date; Mayoral certification; computation of abatement.
Status: in_force

(a) Sections 47-858.01 through 47-858.04 shall apply for tax years beginning on or after October 1, 2002.
(b) On or after the first day of the tax year for which the qualification for an abatement is certified, the Mayor shall certify to the Office of Tax and Revenue a list of the qualified properties which specifies the exact parcel subject to abatement, an estimate of the abatement, and a statement that the property owner qualifies.
(c) The abatement shall be computed by the Office of Tax and Revenue by comparing the current assessment of the qualified property for the first year that the property is qualified or the assessment in any succeeding year and comparing it to the assessment in the base year. The abatement percentage shall be applied to the difference between base year assessment and the current year’s assessment for each tax year. The Mayor shall certify to the Office of Tax and Revenue that each property owner and each property qualifies for the program annually regarding income levels.
D.C. Code § 47-3221 — DC Code / Title 47 / Chapter 32 / § 47-3221
§ 47-3221. Effective date of subchapter I.
Status: repealed

Repealed.
D.C. Code § 47-2889.07 — DC Code / Title 47 / Chapter 28 / § 47-2889.07
§ 47-2889.07. Uniformity of application and construction.
Status: in_force

In applying and construing this part , a court shall consider the promotion of uniformity of the law among jurisdictions that have enacted it.
D.C. Code § 47-1807.05 — DC Code / Title 47 / Chapter 18 / § 47-1807.05
§ 47-1807.05. Reduction of tax credit for insurance premiums; exceptions.
Status: in_force

(a) Except as provided in subsection (b) of this section, for taxable years beginning after December 31, 1988, the amount of tax payable under this chapter by an incorporated business approved as qualified under § 6-1504 shall be reduced by a credit equal to 50% of the insurance premiums attributable to a certified employee paid to insure employers against liability for compensation to residents of the District of Columbia under Chapter 15 of Title 32 , for each of the first 24 months during which the qualified incorporated business has employed a certified employee.
(b) The credit under subsection (a) of this section shall not be allowed:
  (1) Until the qualified incorporated business has employed the certified employee for at least 760 hours;
  (2) For any calendar month in which the qualified incorporated business has not employed the certified employee for at least 90 hours;
  (3) If the qualified incorporated business pays the certified employee less than the greater of the legal minimum wage or the wage the qualified incorporated business pays other employees in similar jobs;
  (4) If the qualified incorporated business accords the certified employee lesser benefits or rights than it accords other employees in similar jobs;
  (5) If the certified employee was employed as the result of the displacement, other than for cause, of another employee, or as the result of a strike or lockout, or a layoff in which other employees are awaiting recall, or a reduction of the regular wages, benefits, or rights of other employees in similar jobs;
  (6) If the qualified incorporated business does not meet, with respect to the employment of the certified employee, all federal and District of Columbia laws and regulations, including those concerning health, safety, child labor, work/hour, and equal employment opportunity; or
  (7) If the certified employee is a member of the board of directors of the qualified incorporated business, directly or indirectly owns a majority of its stock, or is related to a member of the board of directors or a majority stockholder as a spouse or domestic partner or as any relative listed in the definition of  “dependent” in § 152 of the Internal Revenue Code of 1986 (26 U.S.C. § 152), without regard to source of income.
(c) If the amount of the credit allowable pursuant to this section exceeds the tax imposed by this chapter otherwise due from a qualified incorporated business, the amount of the credit not used as an offset against the tax may be carried forward or back for up to 5 years, except that no portion of the credit shall be:
  (1) Carried back to any taxable year ending before January 1, 1990; or
  (2) Claimed for any taxable year in which the qualified incorporated business was not located within an economic development zone or did not employ a certified employee.
D.C. Code § 47-1810.07 — DC Code / Title 47 / Chapter 18 / § 47-1810.07
§ 47-1810.07. Water’s-edge reporting; initiation and withdrawal election.
Status: in_force

(a) (1) Absent an election under subsection (b) of this section to report based upon a worldwide unitary combined reporting basis, taxpayer members of a unitary group shall determine each of their apportioned shares of the net business income or loss of the combined group on a water’s-edge unitary combined reporting basis.
  (2) In determining tax under this chapter on a water’s-edge unitary combined reporting basis, taxpayer members shall take into account all or a portion of the income and apportionment factors of only the following members otherwise included in the combined group pursuant to § 47-1805.02a :
    (A) The entire income and apportionment factors of any member incorporated in the United States or formed under the laws of any state, the District, or any territory or possession of the United States;
    (B) The entire income and apportionment factors of any member, regardless of the place incorporated or formed, if the average of its property, payroll, and sales factors within the United States is 20% or more;
    (C) The entire income and apportionment factors of any member that is a domestic international sales corporation, as described in sections 991 through 994 of the Internal Revenue Code of 1986, inclusive, a foreign sales corporation, as described in sections 921 through 927 of the Internal Revenue Code of 1986, inclusive, or any member that is an export trade corporation, as described in sections 970 through 971 of the Internal Revenue Code of 1986, inclusive;
    (D) Any member not described in subparagraphs (A), (B), or (C) of this paragraph shall include its business income that is effectively connected, or treated as effectively connected under the provisions of the Internal Revenue Code of 1986 with the conduct of a trade or business within the United States and, for that reason, subject to federal income tax;
    (E) Any member that is a resident of a country that does not have a comprehensive income tax treaty with the United States and earns more than 20% of its income, directly or indirectly, from intangible property or service-related activities that are deductible against the business income of other members of the water’s-edge group, to the extent of that income and the apportionment factors related thereto; and
    (F) (i) The entire income and apportionment factors of any member that is doing business in a tax haven defined as being engaged in activity sufficient for that tax haven jurisdiction to impose a tax under United States constitutional standards.
      (ii) If the member’s business activity within a tax haven is entirely outside the scope of the laws, provisions, and practices that cause the jurisdiction to meet the criteria of a tax haven, as that term is defined in § 47-1801.04(49) , the activity of the member shall be treated as not having been conducted in a tax haven.
(b) An election to report District tax based on worldwide unitary combined reporting is effective only if made on a timely filed original return for a tax year by every member of the unitary business subject to tax under this chapter.
(c) At the discretion of the Chief Financial Officer:
  (1) A worldwide unitary combined reporting election may be disregarded, in part or in whole, and the income and apportionment factors of any member of the taxpayer’s unitary group may be included in or excluded from the combined report without regard to the provisions of this section, if any member of the unitary group fails to comply with any provision of this chapter; and
  (2) Worldwide unitary combined reporting may be mandated, in part or in whole, and the income and apportionment factors of any member of the taxpayer’s unitary group may be included in or excluded from the combined report without regard to the provisions of this section, if any member of the unitary group fails to comply with any provision of this chapter, or if a person otherwise not included in the water’s-edge combined group was availed of with a substantial objective of avoiding District income tax.
(d) (1) A worldwide unitary combined reporting election is binding for and applicable to the tax year it is made and all tax years thereafter for a period of 10 years. It may be withdrawn or reinstituted after withdrawal, before the expiration of the 10-year period, only upon written request for reasonable cause based on extraordinary hardship due to unforeseen changes in District tax statutes, law, or policy, and only with the written authorization of the Chief Financial Officer.
  (2) An election shall constitute consent to the reasonable production of documents and taking of depositions in accordance with District law.
  (3) If the Chief Financial Officer grants a withdrawal of election pursuant to paragraph (1) of this subsection, the Chief Financial Offier [Officer] shall impose reasonable conditions necessary to prevent the evasion of tax or to clearly reflect income for the election period before or after the withdrawal.
  (4) Upon the expiration of the 10-year period, a taxpayer may withdraw from the worldwide unitary combined reporting election. Withdrawal must be made in writing within one year of the expiration of the election and is binding for a period of 10 years, subject to the same conditions as applied to the original election.
(e) The Chief Financial Officer shall develop rules governing the impact, if any, on the scope or application of a worldwide unitary combined reporting election, including termination or deemed election, resulting from a change in the composition of the unitary group, the combined group, the taxpayer members, and any other similar change.
D.C. Code § 47-829 — DC Code / Title 47 / Chapter 8 / § 47-829
§ 47-829. Taxable real estate; new structures and additions or improvements of old structures; complaints and appeals.
Status: in_force

(a) (1) In addition to the annual assessment of real property made pursuant to § 47-820(b) , the Mayor, pursuant to subsections (b) through (f) of this section, shall conduct a supplemental assessment of real property between January 1 and June 30, to become effective October 1, and payable March 31, and again between July 1 and December 31, to become effective April 1, and payable September 15, of each calendar year.
  (2) The Mayor shall mail the notice of a proposed supplemental assessment to the owner:
    (A) On or before August 1 of the year in which the supplemental assessment was conducted for supplemental assessments conducted between January 1 and June 30; and
    (B) On or before February 1 of the following year for supplemental assessments conducted between July 1 and December 31.
(b) The Mayor shall assess the estimated market value of all real property, by lot and square, that was:
  (1) Erroneously omitted from the previous assessment roll or tax list since the last annual or supplemental assessment; or
  (2) Not listed on the previous assessment roll or tax list since the last annual or supplemental assessment.
(c) The Mayor shall assess the estimated market value of all real property, by lot and square, that has a change in estimated market value as a result of damage or destruction of an improvement since the last annual or supplemental assessment.
(d) The Mayor shall assess the estimated market value of all real property, by lot and square, if since the last annual or supplemental assessment:
  (1) (A) A new improvement has been constructed;
    (B) An addition to or renovation of an existing improvement has been constructed;
    (C) There is construction in progress and at least 65% of the total estimated construction has occurred; or
    (D) A conversion has occurred; and
  (2) There is a $100,000 or more change in the estimated market value of the real property.
(e) The Mayor shall assess the estimated market value of all real property, by lot and square, if since the last annual or supplemental assessment:
  (1) (A) A new improvement has been constructed;
    (B) An addition to or renovation of an existing improvement has been constructed;
    (C) There is construction in progress; or
    (D) A conversion has occurred; and
  (2) A certificate of occupancy has been issued or, in the case of a single-family dwelling, a building permit has been made final.
(e-1) Class 1A or 1B Property, as defined in § 47-813(c-9)(2) , shall not be subject to subsection (e) of this section.
(f) After each supplemental assessment, the Mayor shall:
  (1) Revise the assessment roll and tax list to reflect the current estimated market value of real property for which a supplemental assessment was conducted; and
  (2) Notify the affected owner in writing of any change in assessment and right of appeal, as provided in § 47-830 . The notice shall be mailed by certified or registered mail to the owner’s address of record.
D.C. Code § 47-162 — DC Code / Title 47 / Chapter 1A / § 47-162
§ 47-162. Penalty imposed on a tax return preparer for failure to sign a return.
Status: repealed

Repealed.
D.C. Code § 47-2032 — DC Code / Title 47 / Chapter 20 / § 47-2032
§ 47-2032. Extensions of time.
Status: repealed

Repealed.
D.C. Code § 47-2887.17 — DC Code / Title 47 / Chapter 28 / § 47-2887.17
§ 47-2887.17. Uniformity of application and construction.
Status: in_force

In applying and construing this uniform part, consideration must be given to the need to promote uniformity of the law with respect to its subject matter among states that enact it.
D.C. Code § 47-308.01 — DC Code / Title 47 / Chapter 3 / § 47-308.01
§ 47-308.01. Performance-based budget.
Status: in_force

(a) For purposes of this section, the term:
  (1) “Activity” means a component part of the District’s program structure comprised of a set of services grouped around a common purpose.
  (2) “Operating agency” means any agency that receives budget authority through the District of Columbia’s annual appropriation.
  (3) “Performance-based budget” means a budget presentation consisting of agency programs, estimated total program and activity costs, as well as full-time equivalents for the current and next fiscal year; agency strategic result goals; an overview describing the activities within each program; estimated program costs; and program performance measures.
  (3A) "Racial Equity" means the elimination of racial disparities such that race no longer predicts opportunities, outcomes, or the distribution of resources for residents of the District, particularly for persons of color and Black residents.
  (3B) “Relevant cost drivers” are the basic causes behind service delivery that can be utilized to reasonably predict the cost of a service based on its level of activity, which for 2008 shall be reported at the program level and for 2009 and beyond shall be reported at the activity level.
  (3C) “Relevant performance measures” means metrics established by the Mayor, after consultation with Stakeholders before the beginning of each fiscal year, that establish expectations about:
    (A) The results an agency will produce;
    (B) The outputs or services the agency will produce;
    (C) The demands for activities from the agency; and
    (D) The efficiency with which the agency produces results, outputs, and services and meets the demands for activity by the agency.
  (4) “Service” means the deliverables or products that the customer receives. The lowest level in the District’s program structure, services are discrete units of governmental functions that together make up an activity.
  (5) “Service-level budgets” means a budget by fund and object class for a service provided by the District listed at organizational level 4 in the financial system and at the service level in agency strategic business plans.
  [(6)] “Stakeholders” are the customers of an agency that use the agency’s services or products and may include both government customers and persons or corporations that are resident in the District.
(b) Beginning with the District of Columbia’s Fiscal Year 2004 budget and financial plan, any agency that has converted to a performance-based budget shall continue presenting its budget in such format, unless the Chief Financial Officer considers it appropriate to present an agency’s budget in a different format.
(c) Beginning in Fiscal Year 2004 and continuing in subsequent fiscal years until all applicable agencies funded by the General Fund within the District of Columbia’s budget and financial plan are submitting performance-based budgets, the Mayor shall identify by executive order, no later than July 10, at least 15 additional agencies to submit performance-based budgets the following fiscal year. For the Fiscal Year 2006 budget and financial plan, the Mayor shall submit to the Council a performance-based budget for every operating agency in the District of Columbia, unless the Chief Financial Officer considers it inappropriate to do so.
(d) Beginning in fiscal year 2006 and phasing in through fiscal year 2009 by appropriation title beginning with Public Safety and Justice and Public Works in fiscal year 2006, Governmental Direction and Support in fiscal year 2007, Public Education Systems and Economic Development and Regulation in fiscal year 2008, and Human Support Services and all other remaining agencies in fiscal year 2009, the Chief Financial Officer shall provide service level budgets for any operating agency where services are a part of an activity that has a minimum threshold of $5 million from the prior fiscal year’s appropriation or provides services determined by the Mayor or the Council to be a priority for the District of Columbia. By no later than August 15 of each year, beginning in fiscal year 2006 and continuing in subsequent fiscal years, the Chief Financial Officer shall provide to the Mayor and the Council a list of service costs for activities that have a minimum threshold of $10 million from the prior fiscal year’s appropriation.
(e) Beginning in Fiscal Year 2005 and continuing in subsequent fiscal years, the Office of Budget and Planning, in consultation with the Office of the City Administrator, shall identify 25 critical programs to benchmark with comparable jurisdictions and shall include those benchmarks in the budget and financial plan.
(f) The Office of Budget and Planning shall review all agency program expenditures, including program definitions, estimated program costs, program performance measures, and agency benchmarks, which expenditures shall be included in the District of Columbia’s budget and financial plan. For the Fiscal Year 2006 budget, no operating agency budget shall be forwarded to the Mayor for approval without the Office of Budget and Planning’s determination that it is a performance-based budget, except those agencies for which the Chief Financial Officer considers such a budget to be inappropriate.
(g) (1) Each agency that has transitioned to the performance-based budget format shall submit a copy of its strategic business plan to the Council prior to January 31 of each year.
  (2) The Office of the City Administrator, in conjunction with the Office of the Chief Financial Officer, shall make available, in electronic format, copies of agency strategic business plans to the public and shall display the strategic business plans on the District government’s internet site.
(h) (1) By March 1, 2021, in coordination with the Office of the City Administrator, the Office of Racial Equity, established by [§ 2-1471.02] , shall design and implement racial equity tools to enable District agencies to incorporate racial equity into their operations, performance-based budgets, programs, policies, rules, and regulations, and to ensure alignment between departmental and District-wide programs and initiatives.
  (2) At a minimum, the Mayor shall use the racial equity tools to:
    (A) Identify clear strategic initiatives, objectives, and measurable outcomes;
    (B) Develop metrics to measure progress in redressing disparate social and economic outcomes in the District based on race, sex, and ethnicity;
    (C) Track and measure how programmatic and policy decisions benefit or burden individuals based on race, sex, or ethnicity;
    (D) Examine potential unintended consequences of a policy or programmatic decision and develop a strategy to advance racial equity and mitigate unintended negative consequences; and
    (E) Evaluate the efficacy of District agencies' strategic initiatives and programs aimed at reducing disparate outcomes.
  (3) Beginning in 2021 for Fiscal Year 2022, and every year thereafter, the Mayor's budget submission package to the Council shall include a summary of how the proposed budget advances racial equity in the District, reduces disparate outcomes, and allocates resources to support equitable outcomes.
D.C. Code § 47-2889.06 — DC Code / Title 47 / Chapter 28 / § 47-2889.06
§ 47-2889.06. Rulemaking authority.
Status: in_force

The Mayor may adopt rules pursuant to § 2-501 et seq. , to administer and implement this part .
D.C. Code § 47-4652 — DC Code / Title 47 / Chapter 46 / § 47-4652
§ 47-4652. Abatement of real property taxes for Adams Morgan Hotel.
Status: in_force

(a) The tax imposed by Chapter 8 of this title on the real property described as Lot 872, Lot 875, and Lot 127, Square 2560, and any improvements thereon, shall be abated for 20 years in accordance with subsection (b) of this section.
(b) The abatement contained in subsection (a) of this section shall:
  (1) Commence no earlier than October 1, 2020; and
  (2) Not exceed $46 million in the aggregate over 20 years.
(c) To receive the abatement contained in subsection (a) of this section, the development of the real property as a hotel shall comply with the following:
  (1) The development shall comply with § 2-219.03 and § 2-218.46 ;
  (2) At least 51% of construction hours shall be filled by District residents and a minimum of 342 construction full-time equivalent employees.
  (3) At least 51% of permanent jobs in the hotel shall be filled by District residents with a minimum of 51% of the District resident jobs reserved for Ward One residents;
  (4) All apprenticeships shall be reserved for District residents with preference given to Ward One residents;
  (5) A job training program, funded by the developer, shall be established through a District nongovernmental organization, trade union, or nonprofit organization whose core mission is to train and employ District residents;
  (6) The developer shall work with an outside auditor or trade union to ensure that local hiring minimums are being met and maintained; and
  (7) The development shall include no less than 4000 square feet of community and nonprofit incubator space at no cost to the community.
(d) (1) By August 1, 2019, the Department of Employment Services ("DOES") shall submit to the Council the conclusions and supporting documentation of the audit described in the April 19, 2019 letter from DOES to the Sydell Group, titled "Re: Line Hotel, D.C. Code § 47-4652 First Source Compliance Audit Determination".
  (2) Should DOES update, modify or change the conclusions of the audit described in paragraph (1) of this subsection, or perform another audit in connection with this section, it shall submit the conclusions and supporting documentation of the audit to the Council no later than 14 days after transmitting any determination of whether the hotel complied with the conditions set forth in subsection (c) of this section to the Office of the Chief Financial Officer.
D.C. Code § 47-2853.194 — DC Code / Title 47 / Chapter 28 / § 47-2853.194
§ 47-2853.194. Fiduciary duties when representing a tenant.
Status: in_force

(a) A licensee engaged by a tenant shall:
  (1) Perform in accordance with the terms of the brokerage relationship;
  (2) Promote the interests of the tenant by:
    (A) Seeking a lease at a price and with terms acceptable to the tenant; however, the licensee shall not be obligated to seek other properties for the tenant while the tenant is a party to a lease or a letter of intent to lease exists under which the tenant has not yet taken possession, unless agreed to as part of the brokerage relationship, or unless the lease or the letter of intent to lease so provides;
    (B) Presenting in a timely fashion all written offers or counter-offers to and from the tenant, even when the tenant is already a party to a lease or a letter of intent to lease;
    (C) Disclosing to the tenant material facts related to the property or concerning the transaction of which the licensee has actual knowledge, provided that nothing in this section shall amend or limit in any way the provisions of § 42-1755(f) [repealed]; and
    (D) Accounting for in a timely manner all money and property received in which the tenant has or may have an interest;
  (3) Maintain confidentiality of all personal and financial information received from the client during the brokerage relationship and any other information that the client requests during the brokerage relationship be maintained confidential unless otherwise provided by law or the tenant consents in writing to the release of such information;
  (4) Exercise ordinary care; and
  (5) Comply with all requirements of this section, fair housing statutes and regulations, and all other applicable statutes and regulations which are not in conflict with this section.
(b) A licensee engaged by a tenant shall treat all prospective landlords honestly and shall not knowingly give them false information. No cause of action shall arise against any licensee for revealing information as required by this section or applicable law.
(c) A licensee engaged by a tenant in a real estate transaction may provide assistance to the landlord or prospective landlord by performing ministerial acts. Performing such ministerial acts that are not inconsistent with subsection (a) of this section shall not be construed to violate the licensee’s brokerage relationship with the tenant unless expressly prohibited by the terms of the brokerage relationship, nor shall performing such ministerial acts be construed to form a brokerage relationship with the landlord or prospective landlord.
(d) A licensee engaged by a tenant does not breach any duty or obligation to the tenant by showing properties in which the tenant is interested to other prospective tenants, whether as clients or customers, by representing other tenants looking for the same or other properties to lease, or by representing landlords relative to other properties.
(e) Licensees shall disclose brokerage relationships pursuant to the provisions of this section.
D.C. Code § 47-3402 — DC Code / Title 47 / Chapter 34 / § 47-3402
§ 47-3402. Annual payment by the United States — Appropriations — Generally.
Status: in_force

There are authorized to be appropriated, as the annual payment by the United States toward defraying the expenses of the government of the District of Columbia, not to exceed $173,000,000 for the fiscal year ending June 30, 1972, and not to exceed $178,000,000 for the fiscal year ending June 30, 1973, and for each fiscal year thereafter. Sums appropriated under this section shall be credited to the General Fund of the District of Columbia.
D.C. Code § 47-5102 — DC Code / Title 47 / Chapter 51 / § 47-5102
§ 47-5102. Requirement to maintain minimum essential coverage; exemptions.
Status: in_force

(a) Beginning for tax years after December 31, 2018, and except as provided in subsection (b) of this section, an applicable individual shall, for each month, ensure that the applicable individual, and any dependent of the applicable individual who is also an applicable individual, maintains minimum essential coverage.
(b) Except as provided in paragraphs (1) and (2) of this subsection, the exemptions available from the federal requirement to maintain minimum essential coverage under section 5000A of the Internal Revenue Code of 1986 (26 U.S.C. § 5000A) and its implementing regulations, as such section and its implementing regulations were in effect on December 15, 2017, shall also be available as exemptions from the requirement to maintain minimum essential coverage contained in subsection (a) of this section, with the following modifications:
  (1) Determinations as to hardship exemptions shall be made by the Authority under § 47-5104(b) rather than by the Secretary of the U.S. Department of Health and Human Services pursuant to section 1311(d)(4)(H) of the Patient Protection and Affordable Care Act of 2010, approved March 23, 2010 (124 Stat. 177; 42 U.S.C. § 18031(d)(4)(H)).
  (2) (A) The requirement imposed by subsection (a) of this section shall not apply to:
      (i) Taxpayers who are 21 years of age or older as of the last day of the tax year and whose federal adjusted gross income for the taxable year is equal to or less than an amount equal to 222% of the federal poverty level as published by the Authority in accordance with subparagraph (B) of this paragraph;
      (ii) Taxpayers who are 20 years of age or younger as of the last day of the tax year and not claimed as dependents on another individual's tax form, and whose federal adjusted gross income for the taxable year is equal to or less than an amount equal to 324% of the federal poverty level, as published by the Authority in accordance with subparagraph (B) of this paragraph;
      (iii) A dependent who is 21 years of age or older as of the last day of the tax year and claimed as a dependent by a taxpayer whose federal adjusted gross income for the taxable year is equal to or less than an amount equal to 222% of the federal poverty level as published by the Authority in accordance with subparagraph (B) of this paragraph; or
      (iv) A dependent who is age 20 years of age or younger as of the last day of the tax year and claimed as a dependent by a taxpayer whose federal adjusted gross income for the taxable year is equal to or less than an amount equal to 324% of the federal poverty level as published by the Authority in accordance with subparagraph (B) of this paragraph.
    (B) (i) The Authority, after consultation with the Director of the Department of Health Care Finance, shall publish the qualifying income levels described in subparagraph (A) of this paragraph for each taxable year based on federal poverty levels using the poverty guidelines announced by the Secretary of the U.S. Department of Health and Human Services under the authority of section 673(2) of the Community Services Block Grant Act, approved October 27, 1998 (112 Stat. 2729; 42 U.S.C. § 9902(2)).
      (ii) The qualifying income levels shall be for the number of individuals that include the taxpayer, the taxpayer's spouse, and any dependents claimed by the taxpayer on the taxpayer's income tax return for that taxable year.
      (iii) The Authority shall publish the qualifying income levels for the taxable year within 60 days after the announcement of the poverty guidelines announced by the Secretary of the U.S. Department of Health and Human Services for that taxable year.
    (C) The percentages identified in subparagraph (A) of this paragraph may be adjusted by the Mayor if the eligibility level changes for:
      (i) Medicaid;
      (ii) The Children's Health Insurance Program; or
      (iii) The Immigrant Children's Program.
D.C. Code § 47-2010 — DC Code / Title 47 / Chapter 20 / § 47-2010
§ 47-2010. Presumption of taxability.
Status: in_force

It shall be presumed that all receipts from the sale of tangible personal property and services mentioned in this chapter are subject to tax until the contrary is established, and the burden of proving that a receipt is not taxable hereunder shall be upon the vendor or the purchaser as the case may be. Except as provided in § 47-2005(3) , unless the vendor shall have taken from the purchaser a certificate signed by and bearing the name and address of the purchaser and the number of his registration certificate to the effect that the property or service was purchased for resale or the property or service is exempt under § 47-2005 , the receipts from all sales shall be deemed taxable. The certificate herein required shall be in such form as the Mayor shall prescribe and, in case no certificate is furnished or obtained prior to the time the sale is consummated, the tax shall apply to the gross receipts therefrom as if the sale were made at retail.
D.C. Code § 47-2708 — DC Code / Title 47 / Chapter 27 / § 47-2708
§ 47-2708. Construction.
Status: in_force

Nothing in this subchapter shall be construed to excuse or release any person, firm or corporation, or property from the payment of any occupational or property tax, or any other tax imposed or levied by law. Neither shall anything herein be construed to obviate the application of any fraudulent or false advertisement statute of the District of Columbia to any person who may violate the same; nor shall anything herein be construed to prevent any prosecution for fraud, deceit, or larceny by trick; nor to in any way estop or hinder any remedy at law or in equity, or the right to cancel or estop any unconscionable bargain or fraudulent transaction.
D.C. Code § 47-1014 — DC Code / Title 47 / Chapter 10 / § 47-1014
§ 47-1014. Chesapeake and Ohio Canal.
Status: in_force

For and in consideration of the expenses the said stockholders will be at, not only in cutting the Chesapeake and Ohio Canal, erecting locks and dams, providing aqueducts, feeders, and other works, and in improving and keeping the same in repair, the said Canal and all other works aforesaid, or required to improve the navigation thereof, at any time hereafter, with all their profits, subject to the limitations herein provided, and to none other, shall be, and the same are hereby, vested in the said stockholders, their heirs and assigns, forever, as tenants in common, in proportion to their respective shares, and be forever exempt from the payment of any tax, imposition, or assessment whatsoever.
D.C. Code § 47-351.10 — DC Code / Title 47 / Chapter 3 / § 47-351.10
§ 47-351.10. Preservation of banking services.
Status: in_force

(a) Without regard to the competitive bidding requirements of §§ 47-351.04 and 47-351.05 , the Mayor, or the CFO pursuant to § 47-351.02(c) , may place deposits or investments at an insured financial institution for the purpose of maintaining banking services in a low-to-moderate income area in the District.
(b) If the Mayor, or the CFO pursuant to § 47-351.02(c) , waives the requirements of §§ 47-351.04 and 47-351.05 , the Mayor, or the CFO pursuant to § 47-351.02(c) , shall execute a community development program agreement with the insured financial institution or certify that the insured financial institution is meeting the objectives of an existing community development program.
(c) For the purposes of this section only, a community development program agreement shall meet the requirements of § 26-704(d) .
D.C. Code § 47-1401 — DC Code / Title 47 / Chapter 14 / § 47-1401
§ 47-1401. Definitions.
Status: in_force

For the purposes of this chapter, unless otherwise indicated:
(1) The term “basis” shall have the same meaning as does that term when determining gain or loss under Subtitle A, Chapter 1, subchapter O, part II of the Internal Revenue Code (§ 1 et seq. of Title 26, United States Code).
(2) The term “Charter” means title IV of the District of Columbia Home Rule Act [ subchapter IV of Chapter 2 of Title 1 ].
(3) The term “Commission” means the Real Estate Commission of the District of Columbia as established in § 42-1739 .
(4) The term “consideration” means the amount paid or required to be paid, or the value exchanged or required to be exchanged, by a transferee to acquire real property.
(5) The term “Council” means the Council of the District of Columbia established under § 1-204.01 .
(6) The term “dealer in real property” and the term “dealer” means any person who transfers 3 or more real properties within a period of 30 months. The following transfers of real property (as defined by this subchapter) shall not be considered for the purpose of determining whether the transferor is a dealer:
  (A) Transfers prior to the effective date;
  (B) Transfers of a transferor’s principal residence (as defined by this subchapter);
  (C) Transfers to or by a District of Columbia nonprofit organization which is organized and operated for the purpose of constructing, improving, or renovating real property; provided, that such organization is exempt from federal income taxation under § 501(a) (§ 501(a) of Title 26, United States Code) and is described in § 501(c)(3) (§ 501(c)(3) of Title 26, United States Code) of the Internal Revenue Code. Transfers by such organization must be made in furtherance of the organization’s exempt purpose;
  (D) Transfers to or by the federal government or the government of the District of Columbia, their agencies and instrumentalities, and the first transfer after the transfer by said governments; provided, that said first transfer after the transfer by said governments is governed by laws and regulations pertaining to a housing or community development program administered by the District or federal government;
  (E) Transfers in which the transferee neither gives nor is required to give any consideration in any form (including transfers by gift, deeds of correction, deeds which merely change tenancy, and deeds of trust); provided, that the basis of the property in the hands of the transferee shall be the same as it was in the hands of the transferor;
  (F) Transfers where the property being transferred was received by the transferor without giving or being required to give any consideration in any form; provided, that the transferor shall prove by clear and convincing evidence, upon all the facts and circumstances, that the transfer in which the transferor received the property was not made for the purpose of excluding the instant transfer from consideration in determining if the transferor is a dealer (as defined by this subsection). It shall be presumed that the transfer in which the transferor received the property without consideration was made for the purpose of excluding the instant transfer from consideration in determining whether the transferor is a dealer. The regulations prescribed by the Mayor shall set forth the information which will be deemed sufficient to rebut said presumption;
  (G) Transfers by devise, or as a result of intestate succession;
  (H) Transfers where the property being transferred was received by the transferor by devise or as a result of intestate succession;
  (I) Transfers executed by persons in their capacity as court-appointed receivers, referees, administrators, executors, conservators, guardians of the estates of minors, and committees of the estates of persons judicially determined to be mentally incompetent;
  (J) The first transfer of property, the construction of which was completed after the effective date (as defined by this subchapter) regardless of when the construction began. The construction of property shall be considered complete at the time such construction is completed to the same extent required for the issuance of a certificate of occupancy, as that term is used in § 6-641.09 . This subparagraph applies only to newly-constructed structures and not to rehabilitated structures;
  (K) Foreclosure sales, and the first transfer thereafter if said first transfer is made by the mortgagee who instituted the foreclosure proceedings and purchased the property at the foreclosure sale, or obtained title directly from the defaulting party without a foreclosure sale; provided, that said mortgagee is licensed in the District of Columbia as a bank or other financial institution;
  (L) Deeds of release of property where the property was security for a debt or other obligation; and
  (M) Transfers by a transferor whose holding period (as defined by this subchapter) for the property being transferred was longer than 36 months.
(7) The term “deed recordation tax” means the tax imposed by § 42-1103 .
(8) The term “deficiency” shall have the same meaning given to that term by § 47-1801.04(15) .
(9) The term “effective date” means the date on which this chapter takes effect according to the provisions of § 1-206.02(c)(1) .
(10) The term “equitable title” means a right in a party to have the legal title to a real property (or real property, solely for purposes of subchapter III of this chapter ) transferred to such party. The term shall also include any right to receive equitable title by means of an option to purchase or otherwise.
(11) The term “gain” means the excess of the consideration received by a transferor over the transferor’s basis for the property (as defined by this subchapter) transferred.
(12) The term “fair market value” means the price at which a willing seller and a willing buyer will trade or the price which would in all probability have been arrived at between a willing seller and a willing buyer.
(13) The term “holding period” shall have the same meaning as does that term for purposes of § 1223 of the Internal Revenue Code (§ 1223 of Title 26, United States Code).
(14) The term “Internal Revenue Code” means the Internal Revenue Code of 1954 (§ 1 et seq. of Title 26, United States Code) and any amendments thereto.
(15) The term “legal holiday” means any District of Columbia public holiday, including Saturday and Sunday, as designated by § 28-2701 .
(16) The term “legal title” means complete and perfect title to real property (or real property, solely for purposes of subchapter III of this chapter ) in the party to whom such title belongs so far as regards the apparent right of ownership and possession of the real property (or real property, solely for purposes of subchapter III of this chapter ) but which carries no beneficial interest in the property, another person being equitably entitled thereto.
(17) The term “major appliances” shall include the following appliances if a transferor transfers such appliances when transferring real property: Refrigerator, cooking range, oven, dishwasher, garbage disposal, trash compactor, and washer and dryer.
(18) The term “Mayor” means the Mayor of the District of Columbia established under § 1-204.21 .
(19) The term “person” means any individual, firm, partnership, copartnership, joint venture, association, corporation (domestic or foreign), trust, trustee of any estate, or court-appointed receiver.
(20) The term “principal residence” shall have the same meaning as does that term for purposes of § 1034 of the Internal Revenue Code (§ 1034 [repealed] of Title 26, United States Code); except, that in determining whether a real property is the principal residence of a transferor, in addition to consideration of all the facts and circumstances as provided by § 1034 of the Internal Revenue Code (§ 1034 [repealed] of Title 26, United States Code), the property must have been the principal residence of the transferor for the 180-day period immediately preceding the transfer.
(21) The term “real covenant” means an agreement between 2 or more persons relating to a property, the terms of which shall be binding on any heir or assign of the promisor under the agreement and which shall be enforceable by the person holding legal title to said property.
(22) The term “real property” means improved as well as unimproved land in the District of Columbia.
(23) The term “residential real property” means improved real property in the District of Columbia which at any time during the 12 months immediately preceding its transfer contained not more than 4 dwelling units. The term “dwelling unit” shall have the same meaning as given to that term in the Zoning Regulations of the District of Columbia (11 DCMR § 199).
(24) The term “solicitation” means any act which would cause a person to come within the definition of solicitor of real property.
(25) The term “solicitor of real property” means a person who, without prior invitation from the holder of legal title to a real property, offers to purchase or expresses a desire to purchase such property, or in any other way attempts to persuade or induce such holder to sell or otherwise transfer such title.
(26) The term “tax,” “excise” or “excise tax” means the tax imposed by this chapter.
(27) The term “3rd party” means all persons who are not parties to a contract, agreement, or instrument of writing by which their interest in the thing conveyed is sought to be effected.
(28) The term “transfer” means a transaction by which real property (or real property, solely for purposes of subchapter III of this chapter ), or any title or right to receive any title thereto, or any portion thereof, or any interest therein (except a proprietary lease and a rental lease, unless such rental lease includes an option or right to buy) is either directly or indirectly conveyed, vested, granted, devised, bargained, sold, exchanged or assigned by any document, instrument, writing, agreement, or by any means whatsoever.
(29) The term “transferee” means the person (or persons) to whom a transfer of real property (or real property, solely for purposes of subchapter III of this chapter [ § 47-1431 et seq.]) is made.
(30) The term “transferor” means the person (or persons) who makes a transfer of real property (or real property, solely for purposes of subchapter III of this chapter [ § 47-1431 et seq.]).
(31) The term “vacant” means not occupied by the person having legal title or other title to the property and without other lawful occupants.
D.C. Code § 47-355.04 — DC Code / Title 47 / Chapter 3 / § 47-355.04
§ 47-355.04. Reporting requirements of agency heads and chief financial officers.
Status: in_force

(a) By October 1 of each year, an agency head and agency fiscal officer shall jointly submit to the Chief Financial Officer a monthly spending plan and a Schedule A, each by source of funds, based on the finally enacted annual budget. If an agency’s budget is changed after final enactment, a revised spending plan and a revised Schedule A, each by source of funds, must be submitted to the Chief Financial Officer within one month of final approval of the budget.
(a-1) By October 20 of each year, an agency head and agency fiscal officer shall jointly submit to the Chief Financial Officer a monthly spending plan for each capital project based on the finally enacted annual budget.  If a project's budget is changed after final enactment of the annual budget, the agency head and agency fiscal officer shall submit a revised project spending plan to the Chief Financial Officer within one month of final approval of the changes to the project's budget.
(b) Any revision to an agency’s approved operating budget or approved budget for a capital project during a fiscal year shall be reflected in a revised spending plan submitted to the Chief Financial Officer within one month of the approval of the revised budget.
D.C. Code § 47-1806.15 — DC Code / Title 47 / Chapter 18 / § 47-1806.15
§ 47-1806.15. Keep child care affordable tax credit.
Status: in_force

(a) For the purposes of this section, the term:
  (1) "Base year" means the calendar year beginning January 1, 2018, or the calendar year beginning one calendar year before the calendar year in which the new dollar amount of a deduction or exemption shall become effective, whichever is later.
  (1A) (A) "Child development facility" shall have the same meaning as provided in § 7-2031(3) and licensed pursuant to § 7-2034 unless exempt pursuant to § 7-2033(5) .
    (B) This paragraph shall apply for tax years beginning on or after January 1, 2018.
  (2) "Consumer Price Index" means the average of the Consumer Price Index for All Urban Consumers for the Washington-Arlington-Alexandria, DC-MD-VA-WV Metropolitan Statistical Area (or such successor metropolitan statistical area that includes the District), or any successor index, as of the close of the 12-month period ending on July 31 of such calendar year.
  (2A) "Cost-of-living adjustment" means an amount, for any calendar year, equal to the dollar amount set forth in this section multiplied by the difference between the Consumer Price Index for the preceding calendar year and the Consumer Price Index for the base year, divided by the Consumer Price Index for the base year.
  (3) "Eligible child" means a dependent, claimed by a taxpayer, who has not reached the age of 4 years by September 30 of the taxable year.
  (4) "Eligible child care expenses" means payments made by a taxpayer to a child development facility for child care services of an eligible child during the taxable year but does not include any payments for child care services provided after August 31 of the taxable year of an eligible child who meets the age requirement for enrollment under § 38-273.02(a) .
(b) (1) For taxable years beginning after December 31, 2017, a taxpayer shall be allowed a credit against the tax imposed under this subchapter for eligible child care expenses paid by the taxpayer.
  (2) (A) The amount of the credit shall be the lesser of:
      (i) The total amount of all eligible child care expenses paid by the taxpayer in the taxable year; or
      (ii) The limit per eligible child, as set forth in subparagraph (B) of this paragraph, multiplied by the number of the taxpayer's eligible children.
    (B) (i) For the taxable years beginning on January 1, 2018, and January 1, 2019, the limit per eligible child shall be $1,000.
      (ii) For each taxable year beginning after December 31, 2019, the limit per eligible child set forth in sub-subparagraph (i) of this subparagraph shall be increased annually pursuant to the cost-of-living adjustment (if the adjustment does not result in a multiple of $5, rounded down to the next multiple of $5).
  (3) The credit claimed under this section in a taxable year may exceed the taxpayer's tax liability under this subchapter for that taxable year and shall be refundable to the taxpayer claiming the credit.
(c) In the case of a return made for a fractional part of a taxable year, the credit shall be reduced to an amount that bears the same ratio to the full credit provided as the number of months in the period for which the return is made to 12 months.
(d) Notwithstanding subsection (b) of this section, a taxpayer shall not be eligible to receive a credit under this section if:
  (1) The taxpayer does not claim the eligible child as a dependent on the taxpayer's federal and District income tax returns for that taxable year;
  (2) A person other than the taxpayer claimed the eligible child as a dependent on his or her federal and District income tax returns for that taxable year;
  (3) Any child care subsidies authorized under Chapter 4 of Title 4 during the taxable year are received or paid on behalf of an eligible child of the taxpayer;
  (4) A person other than the taxpayer received a credit under this section for the same taxable year for the same eligible child; or
  (5) The taxpayer's District taxable income for the taxable year exceeds the following amounts and increased annually pursuant to the cost-of-living adjustment (if the adjustment does not result in a multiple of $100, rounded down to the next multiple of $100):
    (A) For the taxable year ending December 31, 2018:
      (i) Single and head of household: $750,000;
      (ii) Married filing jointly: $750,000; or
      (iii) Married filing separately: $375,000."
    (B) For taxable years beginning on or after January 1, 2019:
      (i) Single and head of household: $150,000;
      (ii) Married filing jointly: $150,000; or
      (iii) Married filing separately: $75,000.
(e) The Chief Financial Officer may issue rules regarding the records required to be maintained and provided by a taxpayer and a child development facility to substantiate any credits claimed under this section.
(f) [Repealed].
D.C. Code § 47-214 — DC Code / Title 47 / Chapter 2 / § 47-214
§ 47-214. Schedule of funds available from federal and private grants.
Status: in_force

Along with, and in addition to, all other financial and budgetary information and data which the Mayor of the District of Columbia is required annually to submit to the Office of Management and Budget by 31 U.S.C. § 1108(b)(1)  , the Mayor shall prepare and submit to that Office a schedule showing an estimate of all funds which will be available to any agency, department, or instrumentality of the District of Columbia government, during the fiscal year for which such financial and budgetary information and data are submitted, for grants from any federal agency, department, or instrumentality, or from any private source. Such schedule shall include such additional information as the Office of Management and Budget deems necessary and appropriate to fully indicate the purposes for which such grants will be made, the scope of the programs funded by such grants, and the relationship between the grant funded programs and the programs of such agency, department, or instrumentality funded by money appropriated directly to the District of Columbia. Such schedule, and such additional information as the Office of Management and Budget may include, shall be transmitted to the Congress along with the annual budget request from the District of Columbia government.
D.C. Code § 47-3109 — DC Code / Title 47 / Chapter 31 / § 47-3109
§ 47-3109. Annual license fee.
Status: repealed

Repealed.
D.C. Code § 47-872 — DC Code / Title 47 / Chapter 8 / § 47-872
§ 47-872. Computation of tax; annual adjustment; limitations.
Status: in_force

(a) For purposes of computing taxes on real property in the District of Columbia, Class 1 Property shall be allowed a credit against the tax imposed under § 47-811 .
(b) The credit shall not be allowed for a single dwelling unit owned as a condominium if the single dwelling unit:
  (1) Is located in a condominium building with 3 or fewer dwelling units; or
  (2) Receives trash collection services provided by the Mayor, other than collection of recyclable materials provided pursuant to Chapter 10 of Title 8 [ § 8-1001 et seq.].
(c) The credit shall be an amount equal to $60 and shall be adjusted annually beginning in the tax year beginning July 1, 1992, and ending June 30, 1993, and in each subsequent tax year, in accordance with subsection (d) of this section.
(d) The credit shall be adjusted annually by the addition to the prior tax year credit of an amount equal to the percentage increase in the local Consumer Price Index for all items during the calendar year in which the tax year begins, rounded to the nearest whole dollar.
(e) The amount of the credit allowed under this section shall not exceed the amount of property tax otherwise due.
(f) The Chief Financial Officer shall include in its periodic Tax Expenditure Review covering public works tax credits:
  (1) The estimated percentage of the cost of waste collection services covered by the condominium and cooperative trash collection real property tax credit; and
  (2) The median cost of commercial trash collection services reported to the Office of Tax and Revenue by apartment buildings filing mandatory income and expense reports.
D.C. Code § 47-2108 — DC Code / Title 47 / Chapter 21 / § 47-2108
§ 47-2108. Jurisdiction of Superior Court to enjoin violations of this chapter.
Status: in_force

Upon complaint of any person, the Superior Court of the District of Columbia shall have jurisdiction in equity to restrain and enjoin any act forbidden or declared illegal by any provisions of this chapter.
D.C. Code § 47-2321 — DC Code / Title 47 / Chapter 23 / § 47-2321
§ 47-2321. Rules and regulations by Mayor.
Status: in_force

The Mayor may issue rules and regulations not inconsistent with the provisions of § 47-2005 or this subchapter or both, in order to properly administer the provisions of § 47-2005 or this subchapter, or both.
D.C. Code § 47-139 — DC Code / Title 47 / Chapter 1 / § 47-139
§ 47-139. Investment of public funds in financial institutions and companies making loans to or doing business with South Africa — Mayor’s order.
Status: repealed

Repealed.
D.C. Code § 47-2752 — DC Code / Title 47 / Chapter 27A / § 47-2752
§ 47-2752. Arena fee.
Status: in_force

(a) On or before July 15, 1994, each feepayer shall remit to the Mayor a special public safety fee which shall be based upon the annual District gross receipts of a feepayer for the feepayer’s preceding fiscal year.
(a-1) (1) For the fiscal year beginning October 1, 1994, and each fiscal year thereafter until, and including, October 1, 2000, each feepayer shall remit to the Mayor, on or before June 15, a fee that shall be based upon the annual District gross receipts of a feepayer for the feepayer’s preceding tax year and computed according to the fee schedule provided in subsection (b) of this section.
  (2) (A) For purposes of this subsection, a feepayer that is exempt from taxation pursuant to § 47-1802.01 shall not be subject to the fee unless, as provided under § 47-1802.01 the feepayer has unrelated business income.
    (B) If such feepayer exempt from taxation has unrelated business income, the feepayer shall remit to the Mayor the fee based upon the feepayer’s annual District gross receipts that were associated with the feepayer’s unrelated business income for the feepayer’s preceding fiscal year.
  (3) Except as provided in paragraph (4) of this subsection, the Mayor shall collect the fee that shall be remitted pursuant to paragraph (1) of this subsection as agent on behalf of the Redevelopment Land Agency or such other District government agency or instrumentality designated by the Mayor and shall transfer the fee to the Redevelopment Land Agency or such other District government agency or instrumentality designated by the Mayor, to be used as follows:
    (A) As a first priority, to finance the reimbursement of any fund of the General Fund of the District government, including, but not limited to, the Rainy Day Fund established in Fiscal Year 1995, which has been the source of any loan, reprogramming, or transfer of funds to any District government agency or instrumentality for reasonable, necessary, and verified predevelopment and developments costs that have been borne by such District agency or instrumentality for a downtown sports and entertainment arena;
    (B) To finance the reimbursement of any District government agency or instrumentality for any and all reasonable, necessary, and verified predevelopment and development costs that are borne by such District government agency or instrumentality for a downtown sports and entertainment arena;
    (C) To finance the demolition of buildings located on the future site of the downtown sports and entertainment arena and the relocation and housing of District employees from those buildings;
    (D) To finance the acquisition of real property that will serve as the site for a downtown sports and entertainment arena; and
    (E) To finance any other costs of the District government associated with the development of a downtown sports and entertainment arena.
  (4) (A) The Redevelopment Land Agency, or such other District government agency or instrumentality which has been designated by the Mayor and about which the Mayor shall provide written notice to the Council prior to such designation, is authorized to be the agency which may pledge and create a perfected security interest in the fee that is remitted pursuant to paragraph (1) of this subsection for debt service payment on a term loan or other financing mechanism that is used for the purposes set forth in paragraph (3) of this subsection; provided, that such borrowing or other financing is consistent with the District of Columbia Home Rule Act, approved December 24, 1973 (87 Stat. 777; § 1-201.01 et seq.), and the laws of the District of Columbia.
    (B) The Mayor shall provide the Council with the following information associated with the downtown sports and entertainment arena:
      (i) A copy of any term sheet, loan commitment, and any other obligation executed by the Redevelopment Land Agency or any District government agency or instrumentality to finance the District government’s costs associated with the development of a downtown sports and entertainment arena;
      (ii) A copy of each contract executed by the Redevelopment Land Agency, or any District government agency or instrumentality, for goods or services associated with the development of a downtown sports and entertainment arena; and
      (iii) On or before July 1, 1995, and every 6 months thereafter, a biannual report which provides an accounting and itemization of all financial obligations and expenditures of the District government, and all revenues generated to the District government, associated with the development of a downtown sports and entertainment arena.
(b) Except as provided in subsection (b-1) of this section, the amount of the fee shall be computed according to the following schedule:
  (1) Each feepayer with annual District gross receipts of $2,000,000 to $3,000,000 shall pay $1,000;
  (2) Each feepayer with annual District gross receipts of $3,000,001 to $10,000,000 shall pay $3,300;
  (3) Each feepayer with annual District gross receipts of $10,000,001 to $15,000,000 shall pay $6,500; and
  (4) Each feepayer with annual District gross receipts over $15,000,000 shall pay $11,000.
(b-1) The amount of the fee to be remitted on or before June 15, 2001 shall be computed according to the following schedule:
  (1) Each feepayer with annual District gross receipts of $2 million to $3 million shall pay $1,300;
  (2) Each feepayer with annual District gross receipts of $3,000,001 to $10 million shall pay $4,325;
  (3) Each feepayer with annual District gross receipts of $10,000,001 to $15 million shall pay $8,500; and
  (4) Each feepayer with annual District gross receipts over $15 million shall pay $14,250.
(c) Repealed.
D.C. Code § 47-2420 — DC Code / Title 47 / Chapter 24 / § 47-2420
§ 47-2420. Documentation.
Status: in_force

On the first business day of each month, each person licensed to affix the state tax stamp to cigarettes shall file with the Mayor, for all cigarettes imported into the United States to which the person has affixed the tax stamp in the preceding month:
(1) A copy of the permit issued under section 5713 of the Internal Revenue Code of 1986, approved October 22, 1986 (68A Stat 712; 26 U.S.C. § 5713), to the person importing the cigarettes into the United States allowing the person to import the cigarettes, and the customs form containing, with respect to the cigarettes, the internal revenue tax information required by the U.S. Bureau of Alcohol, Tobacco and Firearms;
(2) A statement, signed by the person under the penalty of perjury, which shall be treated as confidential by the Mayor and exempt from disclosure under subchapter II of Chapter 5 of Title 2 , identifying the brand and brand styles of the cigarettes, and the person, if any, to whom the cigarettes have been conveyed for resale; and
(3) A statement, signed by an officer of the manufacturer or importer under penalty of perjury, certifying that the manufacturer or importer has complied with the package health warning and ingredient reporting requirements of section 4 of the 1965 Act and section 7 of the 1984 Act with respect to the cigarettes.
D.C. Code § 47-1025 — DC Code / Title 47 / Chapter 10 / § 47-1025
§ 47-1025. Cedar Hill.
Status: in_force

When the Frederick Douglass Memorial and Historical Association shall have acquired title in fee simple to the whole or a part, as the case may be, of the property known as Cedar Hill, in the Village of Anacostia, in the District of Columbia, and formerly occupied as the homestead of the late Frederick Douglass, said land and premises shall be, and hereby are declared to be, exempt from all taxes and assessments for taxation so long as the same shall be used for the purposes of this incorporation. Congress reserves the right to amend or repeal this section.
D.C. Code § 47-4461 — DC Code / Title 47 / Chapter 44 / § 47-4461
§ 47-4461. Notice of bulk sale.
Status: in_force

The purchaser, transferee, or assignee (“purchaser”) of all or a part of the inventory, furnishings, equipment, materials, or supplies (“property”) of a business, pursuant to a sale, transfer, or assignment in bulk other than in the ordinary course of trade or business (“sale”), shall, at least 15 days before taking possession of or paying for the property, notify the Mayor by registered or certified mail. The notice shall identify the price, terms, and conditions of the sale, including a description of the property being sold, its location, and the identity of the seller, transferor, or assignor (“seller”). The notice is required whether or not the seller has represented to, or informed, the purchaser that it owes tax under this title, whether it has complied with § 28:6-104 , or whether taxes are in fact owing.
D.C. Code § 47-1806.09d — DC Code / Title 47 / Chapter 18 / § 47-1806.09d
§ 47-1806.09d. Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Fraud.
Status: in_force

(a) If the Mayor determines, before the credit is allowed, that an application filed under § 47-1806.09b was filed with fraudulent intent, the Mayor shall deny the application.
(b) Repealed.
(c) The remedies authorized by this section shall be in addition to any other remedy allowed by law.
D.C. Code § 47-3151 — DC Code / Title 47 / Chapter 31A / § 47-3151
§ 47-3151. Definitions.
Status: in_force

For the purposes of this chapter, the term:
(1) “Drawer” means an individual who makes or signs a check or other draft, but not including a credit or debit card sales draft.
(2) “Sale” means any:
  (A) Offer, or attempt to sell merchandise, real property, or intangibles for cash or credit; or
  (B) Service or offer for service which relates to any person, building, or equipment.
(3) “Service” means any:
  (A) Building repair or improvement service;
  (B) Subprofessional service;
  (C) Repair of a motor vehicle, home appliance, or other similar commodity; or
  (D) Repair, installation, or other servicing of any plumbing, heating, electrical, or mechanical device.
D.C. Code § 47-1225 — DC Code / Title 47 / Chapter 12A / § 47-1225
§ 47-1225. Interest and penalties.
Status: repealed

Expired.
D.C. Code § 47-2885.10 — DC Code / Title 47 / Chapter 28 / § 47-2885.10
§ 47-2885.10. Denial, suspension, or revocation of pharmacy license.
Status: in_force

(a) The Mayor may refuse the issuance or renewal, or may revoke, or may suspend for not more than 90 days, a license issued pursuant to this part for any 1 or a combination of the following reasons:
  (1) Conviction of an offense that is directly related to the occupation for which the license is held, pursuant to a determination made under § 47-2853.17(c-1)(2) , or a finding by the Mayor that any provision of this part has been violated;
  (2) Furnishing false or misleading information to the Mayor, or failing to furnish information requested by the Mayor, or refusing to allow an inspection in accordance with this section and § 47-2885.16 ; or
  (3) Selling, or offering for sale, adulterated or misbranded drugs or devices.
(b) The Mayor shall forthwith suspend a license issued pursuant to this part whenever the Mayor finds that the failure of a pharmacy to comply with any provision of this part or with any District of Columbia or federal law or regulation applicable to such pharmacy is of such a serious nature and magnitude that an imminent danger to the health or safety of the public is presented. In such a case, if a hearing is requested, such request or hearing shall not serve to stay the issuance of an order suspending the license.
D.C. Code § 47-1099.08 — DC Code / Title 47 / Chapter 10 / § 47-1099.08
§ 47-1099.08. Maime D. Lee, LLC; Lots 136 and 160, Parcel 124.
Status: in_force

(a) The real property located at 5101 Fort Totten Drive, N.E., (also known as 100 Gallatin Street, N.E.,), and described as Lots 136 and 160, Parcel 124, ("real property") shall be exempt from real property taxation and possessory interest taxation so long as the real property continues to be owned or leased by Maime D. Lee, LLC, and is used, or, if vacant, held for use, by one or more District of Columbia public charter schools or Mary's Center for Maternal and Child Care, Inc.
(b) Any transfer, assignment, or other disposition of all or any portion of the real property, including a lease of the real property to Maime D. Lee, LLC, or an assignment or sublease of the leasehold interest in the real property by Maime D. Lee, LLC, to a District of Columbia public charter school or a sublease by a District of Columbia public charter school to Mary's Center for Maternal and Child Care, Inc., or a deed of trust or other security instrument with respect to the real property granted by Maime D. Lee, LLC, to a lender, shall be exempt from the tax imposed by by § 42-1103 and § 47-903 .
(c) This section shall apply as of November 25, 2015.
D.C. Code § 47-461 — DC Code / Title 47 / Chapter 4 / § 47-461
§ 47-461. Council findings.
Status: in_force

The Council of the District of Columbia finds that:
(1) Many District residents and businesses are already overburdened by current taxation levels.
(2) The health of the District’s tax base and its potential for economic growth require the maintenance of a competitive tax burden between the District and neighboring jurisdictions.
(3) Present tax policies and laws are in need of evaluation with respect to their equitability, productivity, efficiency, and effect on economic growth;
(4) New or broadened revenue sources must be explored as possible substitutes for current uncompetitive rates to meet the District’s revenue needs, but they must be evaluated carefully in terms of their equity and their effect on economic growth.
(5) The last comprehensive study of District taxes occurred in 2014, and more recent tax changes have been somewhat piecemeal and sometimes made without regard to the system as a whole or knowledge of long-term effects.
D.C. Code § 47-2855.02 — DC Code / Title 47 / Chapter 28 / § 47-2855.02
§ 47-2855.02. Registration required.
Status: in_force

(a) A person who carries on, conducts, or transacts business in the District of Columbia under any trade name shall register that trade name with the Department as follows:
  (1) A sole proprietorship or general partnership shall register by setting forth the true and real name or names of each person comprising the sole proprietorship or general partnership, the post office address or addresses of each person, and the name of the general partnership, if applicable.
  (2) A foreign or domestic limited partnership shall register by setting forth the limited partnership name as filed with the Mayor.
  (3) A foreign or domestic limited liability company shall register by setting forth the limited liability company name as filed with the Mayor.
  (4) A foreign or domestic for-profit or nonprofit corporation shall register by setting forth the corporate name as filed with the Mayor.
  (5) A domestic or foreign statutory trust shall register by setting forth the statutory trust name as filed by the Mayor.
  (6) A domestic or foreign limited cooperative association shall register by setting forth the association name as filed by the Mayor.
  (7) A domestic or foreign general cooperative association shall register by setting forth the association name as filed by the Mayor.
  (8) A domestic or foreign limited liability partnership shall register by setting forth the partnership name as filed by the Mayor.
(b) The trade name application shall contain the following information:
  (1) The name of the person applying for the trade name;
  (2) The name of proposed trade name;
  (3) Name and address of the governor of the entity; and
  (4) The name and address of the registered agent if person is located outside the District of Columbia.
(c) The trade name application shall be executed by:
  (1) The sole proprietor of a sole proprietorship; or
  (2) The governor of the entity or authorized person on behalf of the governor.
(d) The trade name shall be distinguishable on the records of the Mayor from any:
  (1) Name of domestic or foreign filing entity as defined by Title 29.
  (2) Name that is reserved under § 29-103.03 ;
  (3) Name that is registered under § 29-103.04 ;
  (4) Another trade name registered under this chapter; or
  (5) The name of an agency or instrumentality of the United States or District of Columbia or another state or a subdivision thereof.
D.C. Code § 47-1036.01 — DC Code / Title 47 / Chapter 10 / § 47-1036.01
§ 47-1036.01. National Education Association — Real property subject to District taxation.
Status: in_force

Notwithstanding any provision of any federally granted charter or any other provision of law, the real property of the National Education Association located in the District of Columbia shall be subject to taxation by the District of Columbia in the same manner as any similar organization.
D.C. Code § 47-463 — DC Code / Title 47 / Chapter 4 / § 47-463
§ 47-463. Tax Revision Commission — Composition; selection of Director.
Status: in_force

(a) The Commission shall be a nonpartisan body composed of 11 members, including a Chairperson.
(b) The members of the Commission shall be appointed as follows:
  (1) The Mayor shall appoint 5 members, of whom:
    (A) Three shall be experts in the field of taxation, such as tax lawyers or public finance economists;
    (B) One shall be a community representative, such as a leader of a public-interest group, labor union, civic association, or a tenant or housing association; and
    (C) One shall be a representative of one or more important sectors of the business community, such as real estate, banking, retail, or high technology.
  (2) The Chairman of the Council shall appoint 5 members, of whom:
    (A) Three shall be experts in the field of taxation, such as tax lawyers or public finance economists;
    (B) One shall be a community representative, such as a leader of a public-interest group, labor union, civic association, or a tenant or housing association; and
    (C) One shall be a representative of one or more important sectors of the business community, such as real estate, banking, retail, or high technology.
  (3) The Chief Financial Officer, or his or her designee, shall be an ex officio member of the Commission.
  (4) The Chairman of the Council shall appoint one member of the Commission as the Chairperson of the Commission.
(c) All appointments shall be made within 60 days of [March 16, 2021].  A vacancy shall be filled in the same manner in which the initial appointment was made.
(d) The Commission, by a majority vote, shall select a Director who shall perform the duties required for the day-to-day functioning of the Commission as considered necessary by the members, including appointment of staff, selection of consultants, and the administration of meetings and report production.
(e) Each member of the Commission shall serve without compensation. Each member may be reimbursed for actual expenses pursuant to § 1-611.08 .
(f) Members of the Commission shall act with the utmost integrity and professionalism. Each member shall avoid conflicts of interest and may seek the advice of the Office of the Attorney General to ensure that his or her duties are being discharged ethically.
D.C. Code § 47-1376 — DC Code / Title 47 / Chapter 13A / § 47-1376
§ 47-1376. Validity of taxes and sale presumed unless attacked in answer.
Status: in_force

In an action to foreclose the right of redemption, the plaintiff shall not be required to plead or prove the various steps, procedure, and notices for the assessment and imposition of the taxes for which the real property was sold or the proceedings taken by the Mayor to sell the real property. The validity of the procedure is conclusively presumed unless a defendant in the proceeding shall, by answer, plead as an affirmative defense, the invalidity of the taxes, the invalidity of the proceedings to sell, or the invalidity of the sale.
D.C. Code § 47-4606 — DC Code / Title 47 / Chapter 46 / § 47-4606
§ 47-4606. Brentwood Retail Center, 1060 Brentwood Road, N.E.; lot 57, square 3848.
Status: in_force

(a) The real property located in the District of Columbia, described as lot 57, square 3848, situated at 1060 Brentwood Road, N.E., shall be exempt from real property taxation under Chapter 8 for 6 years, beginning on the first day of the month following the month in which the property title was transferred to Brentwood RI, LLC, so long as:
  (1) The real property is owned and managed by Brentwood RI, LLC, a District of Columbia limited liability company;
  (2) The real property shall be used to develop a commercial and retail center, containing at least 5 retail establishments, of which 2 shall be leased to national retail stores (“project”);
  (3) Construction on the development of the project shall commence within 60 days after December 10, 2005;
  (4) The Brentwood RI, LLC shall comply with the First Source Agreement and Local, Small, and Disadvantaged Business Enterprises commitments as set forth in the “Application for Economic Assistance” to the District government.
(b) No later than April 1 of each year, the Deputy Mayor for Planning and Economic Development shall provide to the Office of Tax and Revenue a report with information sufficient to allow the Office of Tax and Revenue to determine whether the real property and the owner are in compliance with the requirements of this exemption.
(c) If there is noncompliance with any of the conditions set forth in subsection (a) of this section, the abatement shall terminate as of the beginning of the year in which the noncompliance occurred.
D.C. Code § 47-1444 — DC Code / Title 47 / Chapter 14 / § 47-1444
§ 47-1444. Issuance and display of license.
Status: repealed

Repealed.
D.C. Code § 47-2884.17 — DC Code / Title 47 / Chapter 28 / § 47-2884.17
§ 47-2884.17. Rules and regulations.
Status: in_force

The Mayor, pursuant to [ Chapter 5 of Title 2 , § 2-501 et seq.], may issue rules to implement the provisions of this part.
D.C. Code § 47-1228 — DC Code / Title 47 / Chapter 12A / § 47-1228
§ 47-1228. Periods of limitation on audit and collection.
Status: repealed

Expired.
D.C. Code § 47-1089 — DC Code / Title 47 / Chapter 10 / § 47-1089
§ 47-1089. Jubilee Housing Limited Partnership Residential Rental Project; Lots 62, 63, and 809, Square 2576, and Lot 818, Square 2566.
Status: in_force

Beginning October 1, 2012, the real properties described as Lots 62, 63, and 809, Square 2576, and Lot 818, Square 2566, owned by Jubilee Housing, Inc., or by Jubilee Housing Limited Partnership, shall be exempt from real property taxation so long as the real properties continue to be owned by Jubilee Housing, Inc., or Jubilee Housing Limited Partnership, and continue to be under applicable use restrictions during a federal low-income housing tax credit compliance period, and not used for commercial purposes, subject to the provisions of §§ 47-1005 , 47-1007 , and 47-1009 .
D.C. Code § 47-4613 — DC Code / Title 47 / Chapter 46 / § 47-4613
§ 47-4613. Payments in lieu of taxes, Rhode Island Metro Plaza PILOT Area; sales tax exemption.
Status: in_force

(a) For purposes of this section, the term:
  (1) “Bonds” means any bonds, notes, or other instruments issued by the District pursuant to Title II of the Rhode Island Metro Plaza Revenue Bonds Approval Act of 2008, effective April 2, 2008 ( D.C. Law 17-140 ; 55 DCR 1870) [ § 1-308.41 et seq.] and § 1-204.90 .
  (2) “Owner” shall have the same meaning as provided in § 47-802(5) and shall include the holder of a possessory interest as described in § 47-1005.01 .
  (3) “Payment in lieu of taxes” or “PILOT” means payments made in lieu of real property taxes pursuant to this section.
  (4) “PILOT period” means the period commencing on [April 2, 2008], and ending on the earlier to occur of:
    (A) The day after the principal of bonds, together with interest and premium, if any, thereon, and all costs and expenses in connection with any suit, action, or proceeding by or on behalf of the holders of the bonds are fully met and discharged; or
    (B) Thirty years after [April 2, 2008]
  (5) “Rhode Island Metro Plaza PILOT Area” means the real property, or any possessory interest therein, described as follows: BEGINNING at a point in the southerly line of Rhode Island Avenue, said point being the northwest corner of the land of the District of Columbia; thence departing said southerly line of Rhode Island Avenue and running with the land of the District of Columbia the following courses and distances: with the arc of a curve to the right whose radius is 65.79 feet, whose chord bearing and chord are South 37°53′17″ East 39.26 feet for an arc distance of 39.87 feet to a point of tangency, South 20°31′40″ East 37.25 feet to a point, with the arc of a curve to the right whose radius is 160.16 feet, whose chord bearing and chord are South 04°10′36″ West 137.22 feet for an arc distance of 141.81 feet to a point, South 60°27′29″ East 125.00 feet to a point in the northerly line of A&T Lot 800, Square 3854; thence running with said northerly line of A&T Lot 800, Square 3854 the following courses and distances: South 49°39′41″ West 25.51 feet to a point, with the arc of a curve to the right whose radius is 1,029.97 feet, whose chord bearing and chord are South 39°26′33″ West 457.71 feet for an arc distance of 461.56 feet to a point of compound curvature being the northeast corner of Parcel 131/234; thence running with the northerly line of Parcel 131/234 the following courses and distances: with the arc of a curve to the right whose radius is 972.15 feet, whose chord bearing and chord are South 53°38′13″ West 28.96 feet for an arc distance of 28.96 feet to a point of compound curvature, with the arc of a curve to the right whose radius is 543.04 feet, whose chord bearing and chord are South 62°34′48″ West 175.88 feet for an arc distance of 176.66 feet to a point of compound curvature, with the arc of a curve to the right whose radius is 806.45 feet, whose chord bearing and chord are South 74°19′46″ West 77.33 feet for an arc distance of 77.36 feet to a point being the northwest corner of Parcel 130/61; thence running with the westerly line of Parcel 130/61, South 13°11′21″ East 119.50 feet to a point in the northerly line of Parcel 130/1; thence running with said northerly line of Parcel 130/1 the following courses and distances: South 76°48′23″ West 205.94 feet to a point, South 36°40′49″ West 96.26 feet to a point, South 72°40′49″ West 71.83 feet to a point in the easterly line of the property of Washington Metropolitan Area Transit Authority; thence running with said easterly line of the property of Washington Metropolitan Area Transit Authority the following courses and distances: with the arc of a curve to the left whose radius is 1,525.00 feet, whose chord bearing and chord are North 23?00’17‘ East 68.89 feet for an arc distance of 68.90 feet to a point of compound curvature, with the arc of a curve to the left whose radius is 1,725.00 feet, whose chord bearing and chord are North 20°30′45″ East 72.13 feet for an arc distance of 72.14 feet to a point of compound curvature, with the arc of a curve to the left whose radius is 3,885.06 feet, whose chord bearing and chord are North 18°36′10″ East 96.53 feet for an arc distance of 96.53 feet to a point of tangency, North 17°53′27″ East 159.24 feet to a point, South 60°47′25″ East 30.44 feet to a point, North 12°28′30″ East 484.03 feet to a point in the southerly line of Rhode Island Avenue; thence running with said southerly line of Rhode Island Avenue, North 68°26′00″ East 499.43 feet to the POINT OF BEGINNING, containing 368,202 square feet.
(b) During the PILOT period, the land and improvements in the Rhode Island Metro Plaza PILOT Area shall be exempt from real property taxes imposed under Chapter 8 of this title or any possessory interest tax imposed under § 47-1005.01 . The owner shall make a PILOT in an amount equal to the real estate taxes or any possessory interest taxes, if any, that the owner would be obligated to pay in the absence of this section. PILOT shall be made in the same manner and at such times as annual real property taxes under Chapter 8 of this title .
(c) PILOT shall be subject to the same penalty and interest provisions as unpaid real property taxes under Chapter 8 of this title or any unpaid possessory interest taxes under § 47-1005.01(f)(3) .
(d) All PILOT shall be made to the District or its designee.
(e) The PILOT shall be paid on such dates that the annual real property taxes would have been due and payable. Notwithstanding the foregoing, no PILOT for a particular lot or parcel shall be due and payable sooner than 30 days after receipt by the owner of any invoice therefor. The owner shall deliver the PILOT to the address identified for delivery of such payment on the applicable invoice.
(f) A lien for unpaid PILOT, including penalty and interest, shall attach in the same manner and with the same priority as a lien for delinquent real property tax under Chapter 13A of this title . Unpaid PILOT may be collected in accordance with Chapter 13A of this tile [title]. If a possessory interest tax would be imposed with respect to a lease or right to use a lot within the Rhode Island Metro Plaza PILOT Area but for this section, the failure to make payments in lieu of taxes with respect to the possessory interest shall be enforced against the owner of the possessory interest in the manner specified in § 47-1005.01(f)(3) .
(g) The owner shall have the right to challenge any assessment or reassessment of such lot in accordance with the provisions of Chapter 8 of this title and the applicable PILOT shall reflect the result of such challenge.
(h) (1) For the purposes of this subsection, the term “Rhode Island Metro Plaza Project” means the residential and retail buildings and parking facilities, comprising a mixed-use development, to be developed and constructed at the Rhode Avenue Metro station in the District of Columbia by Rhode Island Avenue Metro, LLC.
  (2) Sales of building materials related to the development of the Rhode Island Metro Plaza Project shall be exempt from the tax imposed by Chapter 20 of this title .
  (3) The amount of all taxes exempted under this subsection shall not exceed $1 million, and Rhode Island Avenue Metro, LLC shall immediately notify the Office of Tax and Revenue when the limit is attained and provide an accounting to the Office of Tax and Revenue upon its request.
  (4) A sales tax exemption certificate shall be issued to the Rhode Island Metro, LLC shall not be transferable, and shall expire when the limit in paragraph (3) of this subsection has been attained or on December 31, 2010, whichever occurs sooner.
D.C. Code § 47-1708 — DC Code / Title 47 / Chapter 17 / § 47-1708
§ 47-1708. Time for assessments and collections.
Status: repealed

Repealed.
D.C. Code § 47-1099.06 — DC Code / Title 47 / Chapter 10 / § 47-1099.06
§ 47-1099.06. 5601 East Capitol, LLC; Lot 153, Square 5283.
Status: in_force

(a) The real property located at 5601 East Capitol Street, S.E., and described as Lot 153 in Square 5283, ("real property") shall be exempt from real property taxation and possessory interest taxation so long as the real property continues to be owned or leased by 5601 East Capitol, LLC, and is used, or, if vacant, held for use, by one or more District of Columbia public charter schools, the University of the District of Columbia, or the Capital Area Food Bank.
(b) Any transfer, assignment, or other disposition of all or any portion of the real property, including a lease of the real property to 5601 East Capitol, LLC, or an assignment or sublease of the leasehold interest in the real property by 5601 East Capitol, LLC, to a District of Columbia public charter school or Charter School Incubator Initiative, or a deed of trust or other security instrument with respect to the real property granted by 5601 East Capitol, LLC, to a lender, shall be exempt from the tax imposed by § 42-1103 and § 47-903 .
(c) This section shall apply as of June 19, 2015.
D.C. Code § 47-1307 — DC Code / Title 47 / Chapter 13 / § 47-1307
§ 47-1307. Real property tax assignment; sale and transfers — Report to be filed with Recorder of Deeds; disposition of surplus; redemption.
Status: in_force

(a) The Collector of Taxes shall, within 20 days, exclusive of Saturdays, Sundays and legal holidays, after the last day of the sale hereinbefore provided for as aforesaid, file with the Recorder of Deeds a written report, in which he shall give a statement of the property sold, other than that sold to the District of Columbia, to whom it was assessed, the taxes due, to whom sold, the amount paid, the date of sale, the cost thereof, and the surplus, if any. Any surplus remaining after the collection of taxes, penalties, and costs on any real estate shall be collected as hereinbefore provided for, and shall be deposited by the Collector of Taxes to the credit of the Surplus Fund, to be paid to the owner or owners, or their legal representatives, in the same manner as other payments made by the District; provided, that if any property sold for taxes, as herein provided, is redeemed from such sale within 6 months from last day of sale, any surplus paid at time of sale shall be paid by the District of Columbia to the legal holder of certificate of sale.
(b) The time period for redemption of properties brought to tax sale under § 47-1205(b) , shall be 6 months.
(c) The time period for redemption of properties brought to tax sale under § 8-807(f) , shall be 6 months.
(d) The time period for redemption of property brought to tax sale under § 34-2109 , § 34-2110 , or § 34-2407.02 , shall be 180 days.
D.C. Code § 47-2201 — DC Code / Title 47 / Chapter 22 / § 47-2201
§ 47-2201. Definitions.
Status: in_force

(a) (1) “Retail sale”, “sale at retail”, and “sold at retail” mean all sales in any quantity or quantities of tangible personal property, whether made within or without the District, and services, to any person for the purpose of use, storage, or consumption, within the District, taxable under the terms of this chapter. These terms shall mean all sales of tangible personal property to any person for any purpose other than those in which the purpose of the purchaser is to resell the property so transferred in the form in which the same is, or is to be, received by him, or to use or incorporate the property so transferred as a material or part of other tangible personal property to be produced for sale by manufacturing, assembling, processing, or refining. For the purpose of the tax imposed by this chapter, these terms shall include, but shall not be limited to, the following:
    (A) Any production, fabrication, or printing of tangible personal property on special order for a consideration;
    (B) The sale of natural or artificial gas, oil, electricity, solid fuel or steam;
    (C) The sale of material used in the construction, and of materials used in the repair or alteration, of real property, which materials, upon completion of such construction, alterations, or repairs, become real property, regardless of whether or not such real property is to be sold or resold;
    (D) The sale or charges for possession or use of any article of tangible personal property granted under a lease or contract, regardless of the length of time of such lease or contract or whether such lease or contract is oral or written; in such event for the purposes of this chapter, such lease or contract shall be considered the sale of such article and the tax shall be computed and paid by the vendor upon the rental paid; provided, however, that the gross proceeds from the rental of films, records, or any type of sound transcribing to theaters and radio and television broadcasting stations shall not be considered a retail sale;
    (E) The sale of any meals, food or drink, or other like tangible personal property for a consideration as described in § 47-2001(n)(1)(A) ;
    (F) The sale of or charge for admission to public events except live performances of ballet, dance or choral performances, concerts (instrumental and vocal), plays (with and without music), operas and readings and exhibitions of paintings, sculpture, photography, graphic and craft arts, but including movies, circuses, burlesque shows, sporting events and performances or exhibitions of any other type or nature; provided, that any casual or isolated sale of or charge for admission made by a semi-public institution not regularly engaged in making such sales or charges shall not be considered a retail sale or sale at retail;
    (G) The sale of or charges for the service of repairing, altering, mending, or fitting tangible personal property, or applying or installing tangible personal property as a repair or replacement part of other tangible personal property, whether or not such service is performed by means of coin-operated equipment or by any other means, and whether or not any tangible personal property is transferred in conjunction with such service;
    (H) The sale of or charges for copying, photocopying, reproducing, duplicating, addressing, and mailing services and for public stenographic services;
    (I) The rental of textiles to commercial users, the essential part of which rental includes recurring service of laundering or cleaning thereof;
    (J) The sale of or charges for the service of real property maintenance and landscaping;
      (i) For the purposes of this subparagraph, the term “real property maintenance” means any activity that keeps the land or the premises of a building clean, orderly, and functional, including the performance of minor adjustments, maintenance, or repairs, which include: floor, wall, and ceiling cleaning; pest control; window cleaning; servicing inground and in building swimming pools; exterior building cleaning; parking lot, garage, and recreation area maintenance; exterior and interior trash removal; restroom cleaning and stocking; lighting maintenance; chimney and duct cleaning; or ground maintenance; but does not include; painting; wallpapering, or other services performed as part of construction or major repairs; or services performed under an employee-employer relationship; and
      (ii) For the purposes of this subparagraph, the term “landscaping” means the activity of arranging or modifying areas of land and natural scenery for an improved or aesthetic effect; the addition, removal, or arrangement of natural forms, features, and plantings; the addition, removal, or modification of retaining walls, ponds, sprinkler systems, or other landscape construction services; and other services provided by landscape designers or landscape architects such as consultation, research; preparation of general or specific design or detail plans, studies; specifications or supervision, or any other professional services or functions associated with landscaping;
    (K) The sale of or charges for data processing service and information service;
      (i) For the purposes of this subparagraph, the term “data processing service” means the processing of information for the compilation and production of records of transactions; the maintenance, input, and retrieval of information; the provision of direct access to computer equipment to process, examine, or acquire information stored in or accessible to the computer equipment; the specification of computer hardware configurations; the evaluation of technical processing characteristics, computer programming or software, provided in conjunction with and to support the sale, lease; operation, or application of computer equipment or systems; work processing; payroll and business accounting, computerized data and information storage and manipulation; the input of inventory control data for a company; the maintenance of records of employee work time; filing payroll tax returns; the preparation of W-2 forms; the computation and preparation of payroll checks; and any system or application programming or software. The term “data processing services” does not include a service provided by a member of an affiliated group of corporations to other corporate members of the group. Data processing services shall be exempt from use tax if the service is rendered by a member of the affiliated group of corporations, has not been purchased with a certificate of resale or exemption to the corporation providing the service, is rendered for the purpose of expense allocation; and is not for the profit of the corporation providing the service. For the purposes of this sub-subparagraph, the term “affiliated group” shall have the same meaning as defined in 26 U.S.C. § 1504(a); and
      (ii) For the purposes of this subparagraph, the term “information service” means the furnishing of general or specialized news or current information, including financial information, by printed, mimeographed, electronic, or electrical transmission, or by wire, cable, radio waves, microwaves, satellite, fiber optics, or any other method in existence or which may be devised; electronic data retrieval or research, including newsletters, real estate listings, or financial, investment, circulation, credit, stock market, or bond rating reports; mailing lists; abstracts of title; news clipping services; wire services; scouting reports; surveys; bad check lists; and broadcast rating services; but does not include: information sold to a newspaper or a radio or television station licensed by the Federal Communication Commission, if the information is gathered or purchased for direct use in newspapers or radio or television broadcasts; charges to a person by a financial institution for account balance information; or information gathered or compiled on behalf of a particular client, if the information is of a proprietary nature to that client and may not be sold to others by the person who compiled the information, except for a subsequent sale of the information by the client for whom the information was gathered or compiled;
    (L) The sale or charge for any newspaper or publication;
    (M) (i) The sale of or charges for stationary two-way radio services, telegraph services, teletypewriter services, and teleconferencing services. The sale or charges described in this sub-subparagraph shall not be considered sales of private communication services as defined in § 47-2001(n)(1)(G)(iv) ;
      (ii) The sale of or charges for “900”, “976”, “915”, and other “900”-type telecommunication services;
      (iii) The sale of or charges for telephone answering services, including automated services and services provided by human operators; and
      (iv) The sale of or charges for services enumerated in sub-subparagraphs (i) through (iii) of this subparagraph shall not include sales of or charges for services that are subject to tax under § 47-2501 or Chapter 39 of this title ;
    (N) The sale of or charges for the service of laundering, dry cleaning, or pressing of any kind of tangible personal property, except when the service is performed by means of self-service, coin-operated equipment, and the rental of textiles to commercial users when the essential part of the rental includes the recurring service of laundering or cleaning thereof;
    (O) The sale of or charge for any delivery in the District for which a separate charge is made, except merchandise delivered for resale for which a District of Columbia certificate of resale has been issued or the delivery of any newspapers;
    (P) The sale of or charge for the service of procuring, offering, or attempting to procure in the District job seekers for employers or employment for job seekers, including employment advice, counseling, testing, resume preparation and any other related service;
    (Q) The sale of or charge for the service of placing a job seeker with an employer in the District; or
    (R) The sale of or charges for digital goods, as defined in § 47-2001(d-1) .
  (2) The terms “retail sale,” “sale at retail,” and “sold at retail” shall not include the following:
    (A) Sales of data processing, information, or transportation and communication services other than sales of data processing services, information services, or any service enumerated in paragraph (1)(M) of this subsection, or the sale of or charge for any delivery in the District for which a separate charge is made;
    (B) Professional, insurance, or personal service transactions which involve sales as inconsequential elements for which no separate charges are made, except as otherwise provided in subsection (a)(1) of this section;
    (C) Sales of tangible personal property which property was purchased or acquired by a nonresident prior to coming into the District and establishing or maintaining a temporary or permanent residence in the District. As used in this subsection, the word “residence” means a place in which to reside and does not mean “domicile”;
    (D) Sales of tangible personal property which property was purchased or acquired by a nonresident person prior to coming into the District and establishing or maintaining a business in the District;
    (E) The use or storage within the District of tangible personal property owned and held by a common carrier or sleeping car company for use principally without the District in the course of interstate commerce, or commerce between the District and a state, in or upon, or as part of, any train, aircraft, or boat; or
    (F) Sales of Internet access service.
      (i) For the purposes of this subparagraph, the term “Internet access service” means a service that enables users to access content, information, electronic mail, or other services offered over the Internet and may also include access to proprietary content, information, and other services as part of a package of Internet access services offered to consumers.
      (ii) “Internet access service” shall not include the sale of or charges for data processing and information services as defined in paragraph (1)(K)(i) and (ii) of this subsection that do not enable users to access content, information, electronic mail, or other services offered over the Internet.
      (iii) “Internet access service” shall not include telecommunication services as defined in paragraph (1)(M) of this subsection or Chapter 39 of this title .
(b) “Purchase” and “purchased” mean and include:
  (1) Any transfer, either conditionally or absolutely, of title or possession or both of the tangible personal property sold at retail;
  (2) Any acquisition of a license or other authority to use, store, or consume, the tangible personal property sold at retail; and
  (3) Any sale of services sold at retail.
(c) “Purchaser” means any person who shall have purchased tangible personal property or services sold at retail.
(d) “In the District” and “within the District” mean within the exterior limits of the District of Columbia and include all territory within such limits owned by the United States of America.
(e) “Store” and “storage” mean any keeping or the retention of possession in the District for any purpose, other than for the purpose of subsequently transporting the property outside the District for use solely outside the District, of tangible personal property purchased at retail sale.
(f) “Use” means the exercise by any person within the District of any right or power over tangible personal property and services sold at retail, whether purchased within or without the District by a purchaser from a vendor.
(g) “Vendor” includes every person or retailer engaging in business in the District and making sales at retail as defined herein, whether for immediate or future delivery of the tangible personal property or performance of the services. When in the opinion of the Mayor it is necessary for the efficient administration of this chapter to regard any salesman, representative, peddler, or canvasser, as the agent of the dealer, distributor, supervisor, or employer, under whom he operates or from whom he obtains the tangible personal property sold or furnishes services, the Mayor may, in his discretion, treat and regard such agent as the vendor jointly responsible with his principal, employer, or supervisor, for the assessment and payment or collection of the tax imposed by this chapter.
(h) “Engaging in business in the District” includes the selling, delivering, or furnishing in the District, or any activity in the District in connection with the selling, delivering, or furnishing in the District, of tangible personal property or services sold at retail as defined herein. This term shall include, but shall not be limited to, the following acts or methods of transacting business:
  (1) The maintaining, occupying or using, permanently or temporarily, directly or indirectly, or through a subsidiary or agent, by whatever name called, of any office, place of distribution, sales or sample room or place, warehouse or storage place, or other place of business; and
  (2) The having of any representative, agent, salesman, canvasser, or solicitor operating in the District for the purpose of making sales at retail as defined herein, or the taking of orders for such sales.
(i) “Retailer” includes every person engaged in the business of making sales at retail.
(j) The definitions of “additional charges,” “business,” “District,” “food or drink,” “gross receipts,” “Mayor,” “net charges,” “person,” “purchaser’s certificate,” “retail establishment,” “return,” “room remarketer,” “sale” and “selling,” “sales price,” “semipublic institution,” “tangible personal property,” “tax,” “tax year,” “taxpayer,” and “transient” as defined in Chapter 20 of this title , are incorporated in and made applicable to this chapter.
(k) The foregoing definitions shall be applicable whenever the words defined are used in this chapter unless otherwise required by the context.
D.C. Code § 47-2853.96 — DC Code / Title 47 / Chapter 28 / § 47-2853.96
§ 47-2853.96. Eligibility requirements.
Status: in_force

(a) An applicant for licensure as an elevator contractor shall establish to the satisfaction of the Board that the applicant:
  (1) Has in his or her employ individuals licensed under this part who perform the work described by the applicant in the application;
  (2) Has complied with the bonding and insurance requirements established by rule; and
  (3) Meets any other requirements established by rule.
(b) (1) An applicant for licensure as an elevator mechanic shall establish to the satisfaction of the Board that the applicant:
    (A) Has passed the examination required by the Board; and
    (B) Meets any other requirements established by rule.
  (2) Until rules are promulgated pursuant to paragraph (1) of this subsection, the Board may issue a 2-year license to an applicant who has:
    (A) A certificate of completion of an apprenticeship program for elevator mechanic registered with the Bureau of Apprenticeship Training, U.S. Department of Labor, the District of Columbia Apprenticeship Council, or an equivalent state’s apprenticeship council;
    (B) Worked as an elevator mechanic for 2 years in any combination of construction, maintenance, or repair without direct supervision and for an employer licensed to do business in the District, within the previous 3 years;
    (C) A valid license from a state having standards substantially equal to those of the District; or
    (D) Has passed the examination required by the Department of Licensing and Consumer Protection.
(c) An applicant for licensure as an elevator inspector shall establish to the satisfaction of the Board that the applicant:
  (1) Meets the requirements of this subchapter;
  (2) Meets the current ASME QEI-1, Standards for the Qualifications of Elevator Inspectors, or equivalent; and
  (3) Meets any other requirement established by rule.
D.C. Code § 47-4651 — DC Code / Title 47 / Chapter 46 / § 47-4651
§ 47-4651. Central Union Mission; Lots 825, 826, 830, and 831, Square 2895.
Status: in_force

(a) (1) The real property, described as Lots 825, 826, 830, and 831, Square 2895 (“Property”) which is owned by Central Union Mission, Inc., a District of Columbia nonprofit corporation, shall be exempt from the tax imposed by Chapter 8 of this title so long as the Property continues to be so owned by Central Union Mission, Inc., and the Property is not used for commercial purposes, subject to the provisions of §§ 47-1005 , 47-1007 , and 47-1009 as if the exemption were granted administratively.
  (2) Paragraph (1) shall apply to Lots 825 and 826, Square 2895, as of November 1, 2006 and to Lots 830 and 831, Square 2895, as of August 1, 2007.
(b) The transfer of the Property, or any portion thereof, by the Central Union Mission, Inc., shall be exempt from the tax imposed by § 47-903 .
D.C. Code § 47-2884.19 — DC Code / Title 47 / Chapter 28 / § 47-2884.19
§ 47-2884.19. Severability.
Status: in_force

If any provision of this part or the application thereof to any person or circumstances is held invalid, the remainder of the part, and the application of such provision to other persons or circumstances shall not be affected thereby.
D.C. Code § 47-1378 — DC Code / Title 47 / Chapter 13A / § 47-1378
§ 47-1378. Final order.
Status: in_force

Upon the occurrence of the last event specified in § 47-1374(e) , a plaintiff may be entitled to judgment foreclosing the right of redemption. An interlocutory order shall not be required. The judgment shall be final and conclusive on the defendants, their heirs, devisees, and personal representatives and they, or any of their heirs, devisees, executors, administrators, assigns, or successors in right, title, or interest, shall be bound by the judgment as if they had been named in the action and personally served with process.
D.C. Code § 47-1303.01 — DC Code / Title 47 / Chapter 13 / § 47-1303.01
§ 47-1303.01. Definitions for §§ 47-1303.02 and 47-1303.03.
Status: in_force

For the purpose of §§ 47-1303.02 and 47-1303.03 , the term:
(1) “Adjoining property” means real property that has, in whole or in part, a common boundary with the bid off property.
(2) “Bid off property” means real property that has been bid off in the name of the District at public auction to enforce the District’s lien for unpaid taxes or assessments pursuant to § 47-1303 and for which the statutory redemption period has expired.
D.C. Code § 47-4617 — DC Code / Title 47 / Chapter 46 / § 47-4617
§ 47-4617. Sales tax exemption for sales to Close Up Foundation.
Status: repealed

Expired.
D.C. Code § 47-211 — DC Code / Title 47 / Chapter 2 / § 47-211
§ 47-211. Items included in annual estimates — Provision for real estate assessment.
Status: in_force

The Mayor of said District shall in his annual estimates include all necessary provision to carry out the provisions of law relative to the assessment of real estate, to be immediately available.
D.C. Code § 47-2352 — DC Code / Title 47 / Chapter 23 / § 47-2352
§ 47-2352. Registration.
Status: in_force

(a) The Mayor shall implement a program for a uniform system of licensing and payment of fuel taxes by interjurisdictional motor carriers fleets consistent with the IFTA.
(b) Repealed.
(c) (1) Commercial vehicles exhibiting the following characteristics shall declare a jurisdictional base and obtain the apportioned credentials issued under the terms of the IFTA:
    (A) Vehicles with 2 axles and GVWR of more than 26,000 pounds;
    (B) Vehicles with 3 or more axles regardless of weight; or
    (C) When used in combination, the weight of the combination exceeds 26,000 pounds.
(d) Any vehicle required or eligible to obtain registration under the IFTA that lists the District as the established place of business must declare the District of Columbia as its jurisdictional base pursuant to the IFTA.
(e) Repealed.
D.C. Code § 47-1462 — DC Code / Title 47 / Chapter 14 / § 47-1462
§ 47-1462. Regulations.
Status: repealed

Repealed.
D.C. Code § 47-1711 — DC Code / Title 47 / Chapter 17 / § 47-1711
§ 47-1711. Definitions.
Status: repealed

Repealed.
D.C. Code § 47-3153 — DC Code / Title 47 / Chapter 31A / § 47-3153
§ 47-3153. Use of consumer identification information in connection with credit card payments.
Status: in_force

(a) Except as provided in subsection (b) of this section, no person shall, as a condition of accepting a credit card as payment for a sale of goods or services, request or record the address or telephone number of a credit card holder on the credit card transaction form.
(b) A person may record the address or telephone number of a credit card holder if the information is necessary for the shipment, delivery, or installation of consumer goods, or special orders of consumer goods or services.
D.C. Code § 47-1261 — DC Code / Title 47 / Chapter 12C / § 47-1261
§ 47-1261. Definitions.
Status: in_force

For the purposes of this chapter, the term:
(1) “Case mix reimbursement methodology” means a prospective Medicaid payment rate system for nursing facilities that includes:
  (A) A point-of-sale prescription system;
  (B) A resident classification system based on resident acuity and needs; and
  (C) The following 3 peer groupings for rate purposes:
    (i) All freestanding nursing facilities, except those owned by the District of Columbia;
    (ii) All hospital-based nursing facilities; and
    (iii) All nursing facilities owned by the District of Columbia.
(2) “Fiscal year” means the 12-month accounting period of the District of Columbia beginning on October 1 and ending on September 30 of the next year.
(3) “Fund” means the Nursing Facility Quality of Care Fund established by this chapter.
(4) “Gross resident revenue” means the sum of resident charges, ancillary service charges, and other charges related to the provision of services to residents.
(5) “Medicaid” means the medical assistance programs authorized by title XIX of the Social Security Act, approved July 30, 1965 (79 Stat. 343; 42 U.S.C. § 1396 et seq.), and by [ § 1-307.02 ], and administered by the Department of Health.
(6) “Net resident revenue” means gross resident revenue less deductions resulting from a nursing facility’s inability to collect full payment of its established charges to residents. The deductions include:
  (A) Bad debts;
  (B) Contractual adjustments, including the difference between the amount that would be realized at the nursing facility’s established charges and the amount actually received pursuant to contractual agreements entered into to receive Medicare payments, Medicaid payments, Blue Cross or Blue Shield plan payments, or other third-party payments;
  (C) Uncompensated or charity care; and
  (D) Administrative, courtesy, and policy discounts and adjustments.
(7) “Nursing facility” means a health care facility as defined in and codified at § 44-501(a)(3) , but does not include a health care facility operated by the federal government.
(8) “Quality of care initiatives” means initiatives that include a case mix reimbursement methodology, reimbursement of the costs of the audit required by § 47-1262(d) , and, to the extent that amounts in the Fund remain, other programs designed to promote and foster the improved care, safety, and health of residents in Medicaid-certified nursing facilities.
(9) “Resident” means a person receiving services in a nursing facility.
(10) “Superior Court” means the Superior Court of the District of Columbia.
D.C. Code § 47-1814.04 — DC Code / Title 47 / Chapter 18 / § 47-1814.04
§ 47-1814.04. Persons engaging in a profession — Revocation.
Status: repealed

Repealed.
D.C. Code § 47-340.08 — DC Code / Title 47 / Chapter 3 / § 47-340.08
§ 47-340.08. Authorized delegation of authority.
Status: in_force

To the extent permitted by District and federal law, the Mayor may delegate to any authorized delegate the performance of any function authorized to be performed by the Mayor under this subchapter.
D.C. Code § 47-1303.04 — DC Code / Title 47 / Chapter 13 / § 47-1303.04
§ 47-1303.04. Real property tax assignment; sale and transfers.
Status: in_force

(a) The District may assign or sell and transfer, for consideration, to a third party, tax liens bid off in the name of the District pursuant to § 47-1301 or tax liens that remain unsatisfied for six months or more. The tax liens may be assigned or sold and transferred in any manner the Mayor deems appropriate, including, but not limited to, individually, in bulk, or to a person who issues debt secured by the tax liens. Such transactions shall not be subject to the provisions of Chapter 3A of Title 2 [ § 2-351.01 et seq.]. The District may make the assignment or conduct a sale and transfer of its tax liens either by public auction, sealed bid, or pursuant to a negotiated contract.
(b) The District’s tax liens may be purchased by any person, including, but not limited to, a trust created and established solely for the purpose of purchasing tax liens from the District, and which issues debt securities secured by the liens. The Mayor is authorized to accept as payment for the assignment or sale and transfer of the tax liens cash, notes, or any combination thereof, or such other consideration as the Mayor deems appropriate. Any bonds, notes, or other obligations issued by any purchaser, assignee, or transferee of the tax liens shall not constitute obligations of the District and shall be without recourse to the District.
(c) Notwithstanding any other provision of law, whenever the Mayor determines that it is in the District’s best interest, the District may assign or sell and transfer its tax liens to any person, except the delinquent owner of the property subject to the tax lien, or a person related to the owner, in an amount less than the total amount of unpaid taxes, penalties and accrued interest. The execution of a purchase agreement or other agreement by the Mayor shall be conclusive evidence of the adequacy of consideration for the assignment or sale and transfer of the tax liens.
(d) The assignment or sale and transfer of any tax liens and the right to receive amounts in respect thereof as provided by law shall be evidenced by a notarized certificate of the Director of the Department of Finance and Revenue or his or her duly authorized representative, which shall recite the full amount of such lien, including penalties, interest, and costs accrued as of the date of the assignment or sale and transfer of such tax lien, and naming the purchaser of the lien, the record owner, and the square, lot, and street address of the related real property. The certificate of the assignment or sale and transfer shall be recorded in the Office of the Recorder of Deeds.
(e) The transferee of a tax lien and any assignee or successor in interest of such transferee shall have and possess the same rights, powers, lien status, and priority of payment at law or in equity as the District would have possessed if the lien had not been assigned or sold and transferred. The transferee or assignee shall have the same rights to enforce all such tax liens as the District, including the issuance of a deed in fee simple absolute by the Superior Court of the District of Columbia.
(f) (1) Notice by registered or certified mail must be sent to the record owner and all other lienholders of record by the District at least 30 days in advance of expiration of the redemption period.
  (2) Suits to contest the validity of the deed issued pursuant to this section may not be instituted and are forever barred if not filed within 90 days of recordation of the deed in the Office of the Recorder of Deeds.
  (3) Both the public notice pursuant to § 47-1301 and the notice of the expiration of the redemption period shall include a statement that suits to contest the validity of the deed must be filed within 90 days of recordation of such deed in the Office of the Recorder of Deeds.
  (4) Upon the expiration of the 90-day period from the date of recordation of the deed, the validity of the deed, any other agreements relating thereto, and all proceedings in connection therewith shall be conclusively presumed to have been legally taken and no court shall have the authority to inquire into such matters.
(g) Payments received for delinquent taxes shall be applied first to the penalties, accrued interest, and real property tax in that order related to the longest standing delinquency, and then to the penalties, accrued interest, and real property tax in that order due on the next longest standing delinquency, and subsequent delinquencies.
(h) (1) In an action to foreclose on a tax certificate or certificates, the court may award counsel fees in any in rem or in personam proceeding except for special cause shown by affidavit. If the plaintiff is other than the District, no counsel fees shall be allowed unless, prior to the filing of the complaint, the plaintiff shall have given not more than 120 nor less than 30 days written notice to the interested owners or mortgagees whose interests appear of record, by registered or certified mail with postage prepaid thereon addressed to their last known addresses, of intention to file such complaint. The notice shall also contain the amount due on the tax lien as of the day of the notice. After the complaint has been filed, all redemptions shall be subject to the fixing of fees and costs.
  (2) In an action for the foreclosure on a tax certificate, the court or the clerk may, as a matter of discretion, tax as a part of the taxable costs all legal fees and reasonable charges necessarily paid or incurred in procuring searches relative to the title of the subject premises. In tax foreclosure actions brought to foreclose tax sale certificates on more than one parcel, the fees prescribed shall apply to each separate parcel. The court or the clerk may also authorize inclusion of all legal fees and charges necessarily incurred for searches required for unpaid taxes or municipal liens and for searches required to enable the officer making public sale to insert in the notices, advertisements, and conditions of sale, a description of the estate or interest to be sold and the defects in title and liens or encumbrances thereon, as authorized by law.
  (3) In an action for the foreclosure on a tax certificate, notwithstanding §§ 47-1312 through 47-1315 or any other law, the court may order the prevailing plaintiff to sell the property at private sale for the fair market value of the property to satisfy the amount of the plaintiff’s lien, fees, and costs, as provided for in this section, including all fees and charges necessarily incurred to sell the property at private sale. Any surplus resulting from the sale shall be paid as provided in § 47-1315 .
(i) (1) The assignee, purchaser or transferee of a tax lien may assign or sell and transfer the liens to any person, except to the delinquent owner of the property subject to the lien, or a person related to the owner. The transferee thereof may subsequently transfer and assign the tax lien to any other person, except to the delinquent owner of the property subject to the tax lien, or a person related to the owner.
  (2) Any transfer made pursuant to paragraph (1) of this subsection shall be evidenced by a notarized document executed by the transferor. Such document shall cross-reference the original notarized certificate of assignment or sale and transfer issued by the Department of Finance and Revenue and shall recite the information appearing on such original certificate.
  (3) Evidence of any subsequent transfer and assignment shall be recorded in the Office of the Recorder of Deeds.
(j) The assignee, purchaser, or transferee of a tax lien, any successor thereof, shall be subject to applicable tenant protection provisions of § 42-3401.01 et seq. and § 42-3501.01 et seq. or any other applicable District law.
(k) The Mayor may issue rules to implement the provisions of this section.
(l) The powers granted under this section shall be exercised from time to time by that official delegated authority pursuant to § 1-204.24a .
(m) For a period of not more than 6 months following the completion of the transaction, the District shall have the right to substitute a lien of equal value for similar property, where the district has determined that a particular property should be excluded from the tax lien portfolio.
D.C. Code § 47-2026 — DC Code / Title 47 / Chapter 20 / § 47-2026
§ 47-2026. Certificate of registration.
Status: in_force

(a) No person shall engage or continue to engage in the business of making any retail sales subject to tax under the provisions of this chapter without having obtained a certificate of registration therefor. If 2 or more persons constitute a single vendor as defined in this chapter, such persons may operate a single retail establishment under 1 certificate of registration and in such case neither the death or retirement of 1 or more of such persons from business in such establishment nor the entrance of 1 or more persons thereinto shall affect the certificate of registration for a period of 60 days or require the issuance of a new certificate until the expiration of such period.
(b) Each applicant for a certificate required by this section shall make out and deliver to the Mayor, upon a blank to be furnished by him for that purpose, a statement showing the name of the applicant, each retail establishment where the applicant’s business is to be conducted, the kind or nature of such business and such other information as the Mayor may prescribe. Upon receipt of such application the Mayor shall issue the applicant, without charge, a certificate of registration for each retail establishment designated in the application, authorizing the applicant to engage in business at such retail establishment. The certificate of registration shall be nontransferable except as otherwise provided in this chapter, and shall be displayed in the applicant’s place of business. The form of such certificate of registration shall be prescribed by the Mayor.
(c) In the case of a vendor who has no fixed place of business and sells from 1 or more vehicles, each such vehicle shall constitute a retail establishment for the purpose of this chapter. In the case of a vendor who has no fixed place of business and does not sell from a vehicle, the application for a certificate of registration shall set forth the address to which any notice or other communication authorized by this chapter may be sent to the applicant, and the place so designated shall constitute a retail establishment for the purposes of this chapter.
(d) Whoever engages in the business of selling tangible personal property at retail, or makes any sale which is subject to tax under the provisions of this chapter without having a certificate of registration therefor, as required by this section, shall, upon conviction thereof, be fined not more than $50 for each and every separate day on which said retail sales are made without possession of such registration certificate.
D.C. Code § 47-215 — DC Code / Title 47 / Chapter 2 / § 47-215
§ 47-215. Publication of District expense estimates.
Status: in_force

The annual estimates for expenses of the District of Columbia shall not be published in advance of their submission to Congress at the beginning of each regular session thereof.
D.C. Code § 47-1381 — DC Code / Title 47 / Chapter 13A / § 47-1381
§ 47-1381. Judgment bars redemption only in real property described therein.
Status: in_force

If a plaintiff who files a complaint to foreclose the right of redemption describes the real property in the complaint in a manner other than that contained in the certificate of sale or states an incorrect street address, and the description in the judgment, the description in the complaint, and the description in the certificate of sale are intended to describe the same real property, the judgment entered barring the defendant’s right to redeem bars the defendant’s interest only in the real property described in the judgment.
D.C. Code § 47-2851.15 — DC Code / Title 47 / Chapter 28 / § 47-2851.15
§ 47-2851.15. Existing licenses or permits.
Status: in_force

(a) A license or permit issued by the District which is valid on the effective date of this subchapter need not be registered under the basic business license system until the renewal or expiration date of that license or permit under the law in effect prior to the effective date of this subchapter, unless it has been otherwise revoked or suspended.
(b) Upon the renewal date of the above-referenced license or permit, the applicant shall receive a renewal date in accordance with the provisions of this subchapter
D.C. Code § 47-1071 — DC Code / Title 47 / Chapter 10 / § 47-1071
§ 47-1071. National Community Reinvestment Coalition and Subsidiaries; Lot 20, Square 222 and Lot 37, Square 221.
Status: in_force

(a) The real estate described for assessment and taxation purposes as lot 20, square 222, in the District of Columbia, and the buildings located thereon, owned by National Community Reinvestment Coalition, Inc., a District of Columbia nonprofit corporation, is hereby exempt from taxation for that portion of property owned by the National Community Reinvestment Coalition and occupied and used by the National Community Reinvestment Coalition or its nonprofit tenants to the extent that the property continues to be so owned and occupied, and not used for commercial purposes, subject to the provisions of §§ 47-1007 and 47-1009 .
(b) (1) (A) Subject to paragraph (2) of this subsection:
      (i) The real property described as Lot 37, Square 221, and the buildings thereon ("Property"), shall be exempt from real property taxation so long as the Property is owned by the National Community Reinvestment Coalition ("NCRC") or a direct or indirect wholly owned subsidiary of NCRC, and used for the purposes and activities of NCRC, the direct or indirect wholly owned subsidiary of NCRC, or the nonprofit tenants of NCRC, and not used for commercial purposes, subject to the provisions of §§ 47-1005 , 47-1007 , and 47-1009 as if the exemption had been granted administratively under this chapter ; and
      (ii) A deed granted to or transferred from NCRC, or a direct or indirect wholly owned subsidiary of NCRC, with respect to:
        (I) The Property, shall be exempt from recordation or transfer tax as if the Property was entitled to or receiving an exemption under § 47-1002 during the time and to the extent that the Property is entitled to exemption under sub-subparagraph (i) of this subparagraph; and
        (II) Lot 20 in Square 222, shall be exempt from recordation or transfer tax as if the Property was entitled to or receiving an exemption under § 47-1002 during the time and to the extent that Lot 20 in Square 222 is entitled to exemption under subsection (a) of this section.
    (B) For the purposes of subparagraph (A)(ii) of this paragraph, the term "deed" shall have the same meaning as provided in § 42-1101(3)) .
  (2) (A) The exemptions provided under this subsection and the forgiveness provided under section 3 of the National Community Reinvestment Coalition Real Property Tax Exemption Amendment Act of 2018, passed on 2nd reading on January 9, 2018 (Enrolled version of Bill 22-521)("NCRC Tax Act") , shall be contingent upon NCRC, one or more direct or indirect subsidiaries of NCRC, or one or more company affiliates of NCRC, beginning with the tax year that this subsection and subsection (c) are applicable, investing through equity or debt financing at least $10 million in affordable-housing development and preservation and, in addition to the $10 million, at least $1.5 million in the development of entrepreneurship, with a priority given to returning citizens, over 10 consecutive real property tax years  ("commitment").
    (B) Each applicant for entrepreneurial assistance shall be required to meet federally mandated minimum underwriting standards, as required by 12 C.F.R. § 614.4150 (1997), for any loan provided pursuant to subparagraph (A) of this paragraph.
    (C) For the purposes of this paragraph, the term:
      (i) "Company affiliate" means a company that is less than 50% owned by NCRC, or is in some way related to NCRC.
      (ii) "Returning citizens" means persons who are residents of the District who were previously incarcerated.
(c) (1) By January 1 of the year following the year that NCRC has fulfilled the commitment as described in subsection (b)(2) of this section or of the expiration of the 10-year commitment period described in subsection (b)(2) of this section, whichever is earlier, NCRC shall submit a report to the Mayor detailing its compliance, or the extent of its compliance, with the commitment.
  (2) Within 60 days after the report required by paragraph (1) of this subsection is filed, the Mayor shall certify to the Office of Tax and Revenue that the commitment has been satisfied or has not been satisfied, whichever applies.
  (3) If the commitment has not been satisfied, all real property, recordation, and transfer taxes, together with all penalties and interest that was forgiven pursuant to section 3 of the NCRC Tax Act or exempted pursuant to subsection (b) of this section shall be due and payable to the District of Columbia and such taxes, penalties, and interest shall be a lien against the Property to secure repayment of such amounts; provided, that recordation and transfer taxes may also be collected as otherwise provided by law.
D.C. Code § 47-3719 — DC Code / Title 47 / Chapter 37 / § 47-3719
§ 47-3719. Secrecy of returns.
Status: in_force

(a) Except as may be necessary for the enforcement of this chapter, it shall be unlawful for any officer or employee, or any former officer or employee, of the District to divulge or make known in any manner any particulars set forth or disclosed in any return required to be filed under this chapter, and neither the original nor a copy of any return desired for use in litigation in court shall be furnished where neither the District nor the United States is interested in the result of the litigation, whether or not the request is contained in an order of the court.
(b) Nothing contained in this section shall be construed to prevent the furnishing to a taxpayer of a copy of his or her return upon the payment of a fee as the Mayor may prescribe by rule.
(c) The provisions of this section shall also be applicable to any federal, state, or local inheritance or estate tax returns or copies and to any other federal, state, or local inheritance or estate tax information either submitted by the taxpayer or otherwise obtained.
(d) Notwithstanding the provisions of subsection (a) of this section, any tax returns or other tax information required by this chapter may be disclosed to any official of the District having a right to the information in his or her official capacity or to a contractor to the extent necessary for the processing, storage, transmission, or reproduction of the tax information or for the programming, maintenance, repair, testing, and procurement of equipment for purposes of tax administration. The provisions of subsections (a) and (f) of this section shall be applicable to all contractors and former contractors and to their officers and employees.
(e) The Mayor may permit the proper officer of the United States or of any state imposing a similar tax to inspect the tax returns filed with the Mayor pursuant to this chapter or may furnish the officer or representative a copy of the tax returns if the United States or the state grants substantially similar privileges to the Mayor.
(f) Any violation of the provisions of this section shall be a misdemeanor and, upon conviction, shall be punishable by a fine of not more than the amount set forth in [ § 22-3571.01 ], imprisonment for not more than 1 year, or both. All prosecutions under this section shall be brought in the Superior Court of the District of Columbia on information by the Attorney General for the District of Columbia or his or her assistants in the name of the District of Columbia.
D.C. Code § 47-2853.76e — DC Code / Title 47 / Chapter 28 / § 47-2853.76e
§ 47-2853.76e. Prohibitions and penalties.
Status: in_force

(a) No person shall perform or offer to perform body art procedures, hold him or herself out as a practitioner of or entitled or authorized to practice body art procedures, assume any title of “body artist” “tattooist,” “tattoo artist,” “body-piercer,” “body-piercing artist,” or “body modification artist,” and the like, use any words or letters, figures, titles, signs, cards, advertisement, or any other symbols or devices indicating or tending to indicate that the person is authorized to perform such services, or use other letters or titles in connection with that person’s name which in any way represents himself or herself as being engaged in the practice of body art, or authorized to do so, unless the person is licensed by and registered with the Mayor to perform body art procedures in the District of Columbia.
(b) No body artist shall perform body art procedures on a person under 18 years of age; except, that, if a parent or legal guardian has provided their written consent:
  (1) Ear piercing with a sterilized hollow needle or a mechanized, pre-sterilized single-use stud and clasp ear piercing gun is permitted for persons under 18 years of age; and
  (2) Tattooing services are permitted for persons 16 years of age and older.
(c) No person shall perform body art procedures if the person is unable to exercise reasonable care and safety or is otherwise impaired by reason of illness, while under the influence of alcohol, or while using any controlled substance or narcotic drug as defined in 21 U.S.C.§ 802(6) or (17), respectively, or other drug in excess of therapeutic amounts or without valid medical indication, or any combination thereof.
(d) No body artist shall administer anesthetic injections or other medications and prescription drugs to customers receiving body art procedures.
(e) Any person who violates this section shall, upon conviction, be deemed guilty of a misdemeanor and may be punished by a fine not exceeding $2,500, imprisonment for not more than 3 months, or both.
D.C. Code § 47-1814.02 — DC Code / Title 47 / Chapter 18 / § 47-1814.02
§ 47-1814.02. Persons engaging in a profession — Duration.
Status: repealed

Repealed.
D.C. Code § 47-1807.56 — DC Code / Title 47 / Chapter 18 / § 47-1807.56
§ 47-1807.56. Rules.
Status: in_force

The Mayor, pursuant to Chapter 5 of Title 2 , shall issue rules necessary to implement the provisions of this subchapter.
D.C. Code § 47-1028 — DC Code / Title 47 / Chapter 10 / § 47-1028
§ 47-1028. Daughters of American Revolution — Lots 8, 9, and 10, square 173.
Status: in_force

The property situated in square no. 173 in the City of Washington, District of Columbia, described as lots 8, 9, and 10, inclusive, occupied by the Daughters of the American Revolution, is hereby exempt hereafter (May 21, 1924) from all taxes, so long as the same is so occupied and used, subject to the provisions of § 47-1002 , providing for exemptions of church and school property, and acts amendatory thereof.