D.C. Code § 47-2853.197 — DC Code / Title 47 / Chapter 28 / § 47-2853.197
§ 47-2853.197. Prohibited acts.
Status: in_force

(a) In addition to those acts prohibited by other sections of this subchapter, a real estate broker, real estate salesperson or property manager may be subject to disciplinary action, and fines not to exceed $2,500 per violation, if he or she has:
  (1) Made any substantial misrepresentation;
  (2) Made any false promise of a character likely to influence, persuade, or induce;
  (3) Pursued a continued and flagrant course of misrepresentation, or made false promises through agents or salespersons, or advertisement or otherwise;
  (4) Acted, as a broker or salesperson, for more than one party in a transaction without the knowledge of all parties for whom he or she acted;
  (5) As a property manager, disclosed to a third party confidential information which would be injurious concerning the business or personal affairs of a client without prior written consent of the client, except as may be required or compelled by applicable law or rules;
  (6) Accepted a fee, commission, or other valuable consideration as a real estate salesperson for the performance of any of the acts specified in this subchapter from any person, except the broker under whose name he or she is or was licensed at the time the fee, commission, or other valuable consideration was earned;
  (7) As a property manager, failed to maintain accurate accounting records concerning the property managed for the client and failed to keep the records available for inspection by each client;
  (8) Represented or attempted to represent any real estate broker, other than the broker under whose name he or she is licensed, as a real estate salesperson without the express knowledge and written consent of the broker under whose name he or she is licensed;
  (9) Placed an advertisement in any publication, or used a sign or business card which was misleading or which constituted false advertising;
  (10) Failed, within a reasonable time, to account for or to remit any money, valuable document, or other property coming into his or her possession which belongs to others;
  (11) Demonstrated unworthiness or incompetency to act as a real estate broker and real estate salesperson so as to endanger the public interest;
  (12) While acting or attempting to act as agent or broker, purchased or attempted to purchase any business or real estate for himself or herself, either in his or her own name or by use of a straw party, without disclosing that fact to the party he or she represents;
  (13) Been guilty of any other conduct, whether of the same or of a different character from that prescribed in this section, which constituted fraudulent or dishonest dealing;
  (14) Used any trade name or insignia of membership in any real estate organization of which the licensee is not a member;
  (15) Disregarded or violated any provision of this subchapter, the rules issued pursuant to this subchapter, or the code of ethics adopted pursuant to this subchapter;
  (16) Guaranteed, authorized, or permitted any broker or salesperson to guarantee future profits which may result from the resale of real estate or a business or business opportunity, or the goodwill of any existing business;
  (17) Offered any property for rent or otherwise without the written consent of the owner or the owner’s authorized agent;
  (18) Offered any property or business for sale or rent or placed a sign on any real estate offering it for sale or for rent without the written consent of the owner or his or her authorized agent;
  (19) Made or accepted a listing contract to sell real estate or a business unless the contract is in writing and provides for a definite termination date which is not subject to prior notice from either party;
  (20) Failed to furnish a copy of any listing, sale, lease, or other contract relevant to a real estate or business transaction to all signatories thereof at the time of execution;
  (21) Accepted compensation from more than one party to a transaction without the knowledge and consent of all other parties to the transaction;
  (22) Failed to keep an escrow or trustee accounting of funds deposited with him or her relating to real estate and business transactions, and to maintain records for a period of 3 years, showing to whom the money belongs, the date of deposit, the date of withdrawal, to whom paid, and other pertinent information as the Board may require by regulation; the records to be made available to the Board on demand or upon written notice given to the depository;
  (23) Commingled escrow or trustee funds held by the licensee with his or her personal funds, other than a nominal amount necessary to keep active the escrow or trustee account;
  (24) Induced any party to a written agreement in a real estate or business sales transaction to break the agreement for the purpose of substituting a new agreement where the substitution is motivated by the personal gain of the concerned licensee;
  (25) As a property manager, refused or prevented, directly or indirectly, a prospective lessee inspection of residential real estate upon reasonable request and scheduling for inspections, for the purpose of reviewing, examining, or having a third party examine the real estate and the conditions of its fixtures;
  (26) Made any oral or written representations, at or prior to conveyance to a prospective lessee or residential real estate that repairs, renovations, improvements, installation, or additions will be made to the property after the conveyance unless all the representations are furnished in writing to the lessee at or prior to the conveyance of the premises;
  (27) Failed to advise the Board in writing within 15 days of the entry of any judgment against the licensee in a civil or criminal proceeding by a court of competent jurisdiction;
  (28) Failed, as a broker, to return immediately to the Mayor the license of a salesperson employed by the broker, wherein the salesperson has been discharged or has terminated his or her employment or affiliation with the broker;
  (29) Failed, as a salesperson, to place in the custody of the employing broker, as soon after receipt as is practicable, all money, valuable documents, or other property entrusted to him or her by any person dealing with him or her as the representative of the broker;
  (30) Accepted, offered, agreed, or attempted to accept, employment for a fee, commission, or other valuable consideration for appraising real estate or a business, contingent upon the reporting of a predetermined value;
  (31) Issued an appraisal report on real estate or a business in which the licensee has an undisclosed interest;
  (32) Violated, as determined by the Mayor or a court of competent jurisdiction, any provision of Chapter 14 of this title or the rules issued pursuant to that chapter;
  (33) Violated, as determined by the District of Columbia Commission on Human Rights, as established by Commissioner’s Order No. 71-224, effective July 8, 1971, the Mayor, or a court of competent jurisdiction, any provision of Unit A of Chapter 14 of Title 2 or the rules issued pursuant to that chapter, or failed to comply with an order of the District of Columbia Commission on Human Rights, as established by Commissioner’s Order No. 71-224, effective July 8, 1971, pursuant to that chapter;
  (34) Violated, as determined by the Department of Licensing and Consumer Protection, established by the Reorganization Plan No. 1 of 1983, effective March 31, 1983, the Mayor, or a court of competent jurisdiction, any provision of Chapter 39 of Title 28 of the District of Columbia Official Code, or the rules issued pursuant to that chapter, or failed to comply with an order of the Department of Licensing and Consumer Protection or its administrative law judge;
  (35) Made any oral or written representations, after or prior to conveyance, to a prospective buyer of a business or residential real estate that repairs, renovations, improvements, installations, or additions will be made to the business or real estate after the conveyance, or continued to act on behalf of a seller who made those representations, unless all the representations are furnished in writing to the buyer at least 5 days prior to the conveyance;
  (36) Entered into or became a party to any contract, agreement, or understanding, or in any manner whatsoever considered, combined, conspired, or acted with another or others:
    (A) To execute a deed or other instrument conveying real estate or a business of any interest therein situated in the District that is not a bona fide sale or transfer, but which is instead a simulated sale or transfer of the real estate, business, or interest therein executed for the purpose and with the intent of defrauding others or misleading others as to the value of the business, real estate or interest therein, and which does so mislead or defraud others, to their detriment; or
    (B) To execute a mortgage, deed of trust, or chattel mortgage upon any real estate, business, or interest therein situated in the District that does not represent security for a bona fide indebtedness, but which is a simulated transaction, executed for the purpose and with the intent of misleading or deceiving others as to the value of a business, real estate, or interest therein and which does mislead, deceive, or defraud others to their detriment;
  (37) Offered, gave, awarded, promised, used any method, scheme or plan, offering, giving, awarding or promising, free lots in connection with the sale or the offering for sale, or attempt to sell or negotiate the sale of any real estate, business, or interest therein, wherever situated, for the purpose of attracting, inducing, persuading, or influencing a purchaser or prospective purchaser; or offered, promised, or gave prizes of any name or nature for attendance at or participation in any sale of any real estate, business, or interest therein, by auction or otherwise including an owner of the real estate, business, or interest therein;
  (38) Knowingly paid a fee, commission, or compensation to anyone for the performance of any service or act within the District defined in this subchapter as the act of a real estate broker or real estate salesperson to any person who was not duly licensed at the time the service or act was performed. This subsection shall not apply to:
    (A) The payment of a referral fee by a real estate broker licensed under this subchapter to a nonresident cooperating real estate broker who is properly licensed in his or her own jurisdiction; or
    (B) The payment of a fee, commission, or other compensation for any service or act performed by the licensed real estate broker or licensed real estate salesperson made to any firm, franchise, partnership, association, corporation, or other business entity comprised solely of licensed real estate salespersons or licensed real estate brokers, exclusive of administrative and maintenance staff, at the direction of the licensed real estate broker or the licensed real estate salesperson; or
  (39) Knowingly prepared, distributed, or circulated, or caused the preparation, distribution, or circulation of, any false or misleading advertising in connection with the sale, exchange, purchase, lease, or rental of real estate or business.
D.C. Code § 47-1202.01 — DC Code / Title 47 / Chapter 12 / § 47-1202.01
§ 47-1202.01. Deferral or forgiveness of special assessments.
Status: in_force

The Mayor may defer or forgive, in whole or in part, any special assessment levied by the District of Columbia with respect to any qualified real property approved pursuant to § 6-1503 .
D.C. Code § 47-2851.02 — DC Code / Title 47 / Chapter 28 / § 47-2851.02
§ 47-2851.02. Basic business license required.
Status: in_force

(a) A person doing business in the District of Columbia shall maintain a basic business license in accordance with this subchapter .
(b) The Department shall issue or renew a basic business license to an applicant who complies with all applicable District and federal laws and regulations.
(c) A basic business license shall be required for each business location.
(d) Notwithstanding subsection (a) of this section and except as required under subchapter I-A of this chapter , an individual employed by the holder of a basic business license is not required to maintain a basic business license to participate in the business of the license holder.
(e) Licenses granted under this subchapter may be assigned or transferred upon approval by the Department and payment of the applicable fee.
(f) The Department shall maintain and periodically update a roster of all businesses that have been issued a basic business license, indicating the license endorsements appended to each basic business license.
(g) No person shall set up, operate, or conduct a business or device by or in which any person, animal, or living object shall act or be exposed as a target for a ball, projectile, missile, or thing thrown or projected for or in consideration of profit or gain, directly or indirectly.
(h) (1) This section shall not apply to activities conducted in connection with:
    (A) A bona fide regularly scheduled national annual convention of any national association of a professional beauty and grooming service from which the general public is excluded;
    (B) A business activity that has a gross annual revenue of $2,000 or less;
    (C) Entertainments, concerts, or performances of any kind where the proceeds are intended for church or charitable purposes, and where no rental is charged; or
    (D) Cottage food products.
  (2) Upon request by the Department, a person applying for the exemption provided by paragraph(1)(B) of this subsection shall submit a letter self-certifying that the gross annual revenue of the business activity for which the exemption is sought does not exceed $2,000.
    (i) An applicant who makes a false statement in a self-certification letter under subsection (h)(2) of this section shall be guilty of a Class 1 civil infraction and subject to fines pursuant to section 3201 of Title 16 of the District of Columbia Municipal Regulations.
D.C. Code § 47-1083 — DC Code / Title 47 / Chapter 10 / § 47-1083
§ 47-1083. Building Bridges Across the River, Inc., Lots 2 and 6, Square 5894.
Status: in_force

The real property located at 3315 and 3321 23rd Street, S.E., Lots 2 and 6, Square 5894, owned by Building Bridges Across the River, Inc., a nonprofit corporation, shall be exempt from all taxation so long as the real property continues to be owned by Building Bridges Across the River, Inc., and is used as a community playground.
D.C. Code § 47-392.03 — DC Code / Title 47 / Chapter 3 / § 47-392.03
§ 47-392.03. Review of activities of district government to ensure compliance with approved financial plan and budget.
Status: in_force

(a) Review of Council acts. — (1) Submission of acts to Authority. — The Council shall submit to the Authority each act passed by the Council and signed by the Mayor during a control year or vetoed by the Mayor and repassed by two-thirds of the Council present and voting during a control year, and each act passed by the Council and allowed to become effective without the Mayor’s signature during a control year, together with the estimate of costs accompanying such act required under § 1-206.02(c)(3) .
  (2) Prompt review by Authority. — Upon receipt of an act from the Council under paragraph (1) of this subsection, the Authority shall promptly review the act to determine whether it is consistent with the applicable financial plan and budget approved under this part and with the estimate of costs accompanying the act (described in paragraph (1) of this subsection).
  (3) Actions by Authority. — (A) Approval. — If the Authority determines that an act is consistent with the applicable financial plan and budget, the Authority shall notify the Council that it approves the act, and the Council shall submit the act to Congress for review in accordance with § 1-206.02(c) .
    (B) Finding of inconsistency. — If the Authority determines that an act is significantly inconsistent with the applicable financial plan and budget, the Authority shall:
      (i) Notify the Council of its finding;
      (ii) Provide the Council with an explanation of the reasons for its finding; and
      (iii) To the extent the Authority considers appropriate, provide the Council with recommendations for modifications to the act.
    (C) [Repealed].
  (4) Effect of finding. — If the Authority makes a finding with respect to an act under paragraph (3)(B) of this subsection, the Council may not submit the act to Congress for review in accordance with § 1-206.02(c) .
  (5) Deemed approval. — If the Authority does not notify the Council that it approves or disapproves an act submitted under this subsection during the 7-day period (excluding Saturdays, Sundays, and legal holidays) which begins on the first day (excluding Saturdays, Sundays, and legal holidays) after the Authority receives the act from the Council, the Authority shall be deemed to have approved the act in accordance with paragraph (3)(A) of this subsection. At the option of the Authority, the previous sentence shall be applied as if the reference to “7-day period” were a reference to “14-day period” if during such 7-day period the Authority so notifies the Council and the Mayor.
  (6) Preliminary review of proposed acts. — At the request of the Council, the Authority may conduct a preliminary review of proposed legislation before the Council to determine whether the legislation as proposed would be consistent with the applicable financial plan and budget approved under this part, except that any such preliminary review shall not be binding on the Authority in reviewing any act subsequently submitted under this subsection.
(b) Effect of approved financial plan and budget on contracts and leases. — (1) Mandatory prior approval for certain contracts and leases. — (A) In general. — In the case of a contract or lease described in subparagraph (B) of this paragraph, which is proposed to be entered into by the District government during a control year, the Mayor (or the appropriate officer or agent of the District government) shall submit the proposed contract or lease to the Authority. The Authority shall review each contract or lease submitted under this subparagraph, and the Mayor (or the appropriate officer or agent of the District government) may not enter into the contract or lease unless the Authority determines that the proposed contract or lease is consistent with the financial plan and budget for the fiscal year.
    (B) Contracts and leases described. — A contract or lease described in this subparagraph is:
      (i) A labor contract entered into through collective bargaining; or
      (ii) Such other type of contract or lease as the Authority may specify for purposes of this subparagraph.
  (2) Authority to review other contracts and leases after execution. — (A) In general. — In addition to the prior approval of certain contracts and leases under paragraph (1) of this subsection, the Authority may require the Mayor (or the appropriate officer or agent of the District government) to submit to the Authority any other contract (including a contract to carry out a grant) or lease entered into by the District government during a control year which is executed after the Authority has approved the financial plan and budget for the year under § 47-392.02(c) or (d), or any proposal of the District government to renew, extend, or modify a contract or lease during a control year which is made after the Authority has approved such financial plan and budget.
    (B) Review by Authority. — The Authority shall review each contract or lease submitted under subparagraph (A) of this paragraph to determine if the contract or lease is consistent with the financial plan and budget for the fiscal year. If the Authority determines that the contract or lease is not consistent with the financial plan and budget, the Mayor shall take such actions as are within the Mayor’s powers to revise the contract or lease, or shall submit a proposed revision to the financial plan and budget in accordance with § 47-392.02 , so that the contract or lease will be consistent with the financial plan and budget.
  (3) Special rule for fiscal year 1995. — The Authority may require the Mayor to submit to the Authority any proposal to renew, extend, or modify a contract or lease in effect during fiscal year 1995 to determine if the renewal, extension, or modification is consistent with the budget for the District of Columbia under the District of Columbia Appropriations Act, 1995.
  (4) Special rule for contracts subject to Council approval. — In the case of a contract or lease which is required to be submitted to the Authority under this subsection and which is subject to approval by the Council under the laws of the District of Columbia, the Mayor shall submit such contract or lease to the Authority only after the Council has approved the contract or lease.
  (5) Application to rules and regulations. — The provisions of this subsection shall apply with respect to a rule or regulation issued or proposed to be issued by the Mayor (or the head of any department or agency of the District government) in the same manner as such provisions apply to a contract or lease.
(c) Restrictions on reprogramming of amounts in budget during control years. — (1) Submissions of requests to Authority. — If the Mayor submits a request to the Council for the reprogramming of any amounts provided in a budget for a fiscal year which is a control year after the budget is adopted by the Council, the Mayor shall submit such request to the Authority, which shall analyze the effect of the proposed reprogramming on the financial plan and budget for the fiscal year and submit its analysis to the Council not later than 15 days after receiving the request.
  (2) No action permitted until analysis received. — The Council may not adopt a reprogramming during a fiscal year which is a control year, and no officer or employee of the District government may carry out any reprogramming during such a year, until the Authority has provided the Council with an analysis of a request for the reprogramming in accordance with paragraph (1) of this subsection.
D.C. Code § 47-703 — DC Code / Title 47 / Chapter 7 / § 47-703
§ 47-703. General system to be used — Daily transcript.
Status: in_force

The Mayor of the District of Columbia shall cause to be made a daily transcript, and entry on the records of said Assessor, of the designations of lots or parcels of land in said District appearing in instruments of conveyance received for record in the Office of the Recorder of Deeds, and the designations of lots or parcels of land in said District transferred by probated wills; and the person or persons whom the Mayor of said District may designate for the purpose of making such transcript shall for this purpose at all times during office hours have full access to the records of the Recorder of Deeds and the Register of Wills of said District; and the Assessor shall daily furnish the Surveyor with a copy of such transcript.
D.C. Code § 47-3915 — DC Code / Title 47 / Chapter 39 / § 47-3915
§ 47-3915. Overpayment; credit or refund; time for filing; interest.
Status: repealed

Repealed.
D.C. Code § 47-4503 — DC Code / Title 47 / Chapter 45 / § 47-4503
§ 47-4503. College savings accounts.
Status: in_force

(a) An account may be established by any person who desires to save money for the payment of qualified higher education expenses of a designated beneficiary by entering into a college savings agreement. An account shall not be held jointly.
(b) An application for an account shall be in the form prescribed by the Chief Financial Officer and contain the following information:
  (1) The name, address, and social security number or employer identification number of the account owner;
  (2) The designation of a designated beneficiary;
  (3) The name, address, and social security number of the designated beneficiary;
  (4) The certification relating to no excess contributions; and
  (5) Such other information as the Chief Financial Officer may require.
(c) The Chief Financial Officer may establish a nominal fee for the application.
(d) Contributions to accounts shall be made only in cash.
(e) An account owner may withdraw all or part of the balance from an account upon 60 days notice or such shorter period as may be authorized by the Chief Financial Officer. The Chief Financial Officer shall promulgate regulations to determine whether a withdrawal is a nonqualified withdrawal or qualified withdrawal.
(f) An account owner may change the designated beneficiary of an account in accordance with procedures established by the Chief Financial Officer. A change in the designated beneficiary of an account shall not be treated as a withdrawal, if the new beneficiary is a member of the family of the former beneficiary.
(g) An account owner may transfer all or a portion of the balance of an account to another account under the Program or into another qualified tuition program for the benefit of the designated beneficiary or a member of the family of the designated beneficiary in accordance with procedures established by the Chief Financial Officer. A transfer to another qualified tuition program to the credit of the same designated beneficiary shall be treated as a withdrawal, if the transfer occurs within 12 months from the date of a previous transfer.
(h)-(k) Repealed.
(l) The Program shall provide a separate accounting for each designated beneficiary.
(m) No account owner or designated beneficiary shall be permitted to direct the investment of contributions to an account or the earnings on the account. This restriction shall be interpreted in accordance with applicable guidance issued by the Internal Revenue Service under section 529 of the Internal Revenue Code [26 U.S.C. § 529].
(n) An account owner or a designated beneficiary shall not use an interest in an account as security for a loan. A pledge of an interest in an account shall be void.
(o) The Chief Financial Officer shall promulgate regulations to prevent contributions on behalf of a designated beneficiary in excess of the amount determined by actuarial estimates necessary to pay qualified higher education expenses. The regulations shall include a requirement that an excess balance with respect to a designated beneficiary be promptly withdrawn in a nonqualified withdrawal or transfer to another account.
(p) If there is a distribution from an account to an individual or for the benefit of an individual during a calendar year, the distribution shall be reported to the Internal Revenue Service by the account owner, the designated beneficiary, or the distributee to the extent required by federal law or regulation. Statements shall be provided to each account owner at least once each year within 60 days after the end of the 12-month period to which they relate. The statement shall identify the contributions made during a preceding 12-month period, the total contributions made to the account through the end of the period, the value of the account at the end of the period, distributions made during the period, and any other information that the Chief Financial Officer shall require to be reported to the account owner. Statements and information relating to accounts shall be prepared and filed to the extent required by federal and state tax law.
(q) A nonprofit organization described in § 501(c)(3) of the Internal Revenue Code may establish and become the account owner of an account to fund scholarships for persons whose identity will be determined upon disbursement. In the case of an account established under this subsection, the requirement that a designated beneficiary be designated when an account is opened shall not apply and each individual who receives an interest in the account as a scholarship shall be treated as a designated beneficiary with respect to the interest.
(r) An annual fee may be imposed upon the account owner for the maintenance of the account.
(s) The following information shall be disclosed to each account owner:
  (1) The terms and conditions for an account;
  (2) Restrictions on the substitution of designated beneficiaries;
  (3) The person or entity entitled to terminate the college savings agreement;
  (4) The terms and conditions under which money may be wholly or partially withdrawn from the Program, including charges and fees that may be imposed for withdrawal;
  (5) The probable tax consequences associated with contributions to, and distributions from, accounts; and
  (6) Other terms, conditions, and provisions considered necessary or appropriate by the Chief Financial Officer.
D.C. Code § 47-433 — DC Code / Title 47 / Chapter 4 / § 47-433
§ 47-433. Definitions.
Status: in_force

For purposes of this subchapter:
(1) The term “taxes” means:
  (A) Any tax assessment lawfully made, whether based upon a return or any other disclosure of the taxpayer or upon the information and belief of the taxing authority involved;
  (B) Any penalty lawfully imposed pursuant to any law, ordinance, or regulation which imposes a tax; or
  (C) Any interest charge lawfully added to the tax liability which constitutes the subject of any suit brought under § 47-431 or § 47-432 .
(2) The term “state” means any of the several states, the Commonwealth of Puerto Rico, the Commonwealth of the Northern Marianas, Guam, the Virgin Islands, American Samoa, the Trust Territory of the Pacific Islands, and any other territory or possession of the United States.
D.C. Code § 47-4491 — DC Code / Title 47 / Chapter 44 / § 47-4491
§ 47-4491. Personal liability for failure to collect or pay tax.
Status: in_force

(a) An officer or director of a corporation, general partner of a partnership, or similar principal of a business shall, in addition to other penalties provided by law, be liable for a penalty equal to the tax, including interest and penalties thereon, not collected or paid to the District of Columbia for which the business is liable under § 47-1812.08 or Chapter 20 of this title . No other penalty shall be imposed under Chapter 42 of this title for a liability arising from application of this section.
(b) A penalty shall not be imposed under subsection (a) of this section unless the Mayor notifies the responsible person in writing by mail at the taxpayer’s last known address, or in person, that the responsible person is subject to an assessment of the penalty. The mailing of the notice (or, in the case of such a notice delivered in person, the delivery) shall be given at least 30 days before the imposition of a penalty under subsection (a) of this section. If the Mayor finds that the collection of the penalty is in jeopardy, this subsection shall not apply.
(c) The penalty under subsection (a) of this section shall not be imposed if reasonable cause in accordance with § 47-4221 is established.
(d) The penalty under subsection (a) of this section shall not be imposed after the expiration of the period prescribed in § 47-4312 for the underlying tax liability.
(e) If more than one officer, director, general partner, or similar principal is liable for the penalty under subsection (a) of this section with respect to a tax, each officer, director, general partner, or similar principal who pays the penalty shall be entitled to recover from other officers, directors, general partners, or similar principals who are liable for the penalty an amount equal to the excess of the amount paid by the officer, director, general partner, or similar principal over his proportionate share of the penalty. A claim for recovery may be made only in a proceeding in which the District of Columbia is not a party.
(f) (1) A penalty shall not be imposed by subsection (a) of this section on an unpaid member of the board of trustees or directors of an organization exempt from tax under this title if the member:
    (A) Is solely serving in an honorary capacity;
    (B) Does not participate in the day-to-day or financial operations of the organization; and
    (C) Does not have actual knowledge of the failure to pay tax for which the penalty is imposed.
  (2) Paragraph (1) of this subsection shall not apply if no individual is liable for the penalty imposed by subsection (a) of this section.
D.C. Code § 47-2885.22 — DC Code / Title 47 / Chapter 28 / § 47-2885.22
§ 47-2885.22. Severability.
Status: in_force

If any provision of this part is for any reason held invalid by any court of competent jurisdiction, the provision shall be deemed a separate, distinct, and independent provision, and its invalidity shall not affect the validity of the remaining provisions.
D.C. Code § 47-2507 — DC Code / Title 47 / Chapter 25 / § 47-2507
§ 47-2507. Transitional rules for taxing financial institutions.
Status: in_force

(a) Short period. — (1) For financial institutions with a federal taxable year ending on a date other than June 30th, a short period return must be filed and the tax computed in accordance with § 47-2501 for the period from July 1, 1981, to the end of the taxpayer’s tax year for federal income tax purposes (federal tax year).
  (2) The short period return required in paragraph (1) of this subsection shall be filed on or before the last day of the month following the close of the taxpayer’s federal tax year.
  (3) Financial institutions required to file a return as described in this subsection are required to make estimated tax payments as follows:
    (A) Pay an amount in the short period divided by 12 multiplied by the amount of its tax liability as of June 30, 1980;
    (B) If the taxpayer’s short period is 9 months or less, no additional estimated tax payment is due; and
    (C) If the taxpayer’s short period is more than 9 months, a second estimated tax payment is due March 31, 1982, in an amount computed in subparagraph (A) of this paragraph.
(b) Transition period. — (1) (A) The first transition year is a financial institution’s first full taxable year for federal income tax purposes beginning on or after July 1, 1981.
    (B) A taxable year for purposes of this subsection is a 12-month period.
  (2) (A) For each of the 3 transition years, each financial institution shall calculate its tax liability and file returns under both the gross earnings tax and the franchise tax for the 3 taxable years of the transition period. Each financial institution shall calculate its tax liability as follows:
      (i) For the first transition year, the franchise tax plus 100% of the difference between the total of the franchise tax plus the personal property tax and the gross earnings tax computed for the same taxable year; provided, that the computed gross earnings tax is greater than the total of the franchise tax plus the personal property tax; and
      (ii) For the 2nd transition year, the franchise tax plus 66 2/3% of the difference between the total of the franchise tax plus the personal property tax and the gross earnings tax computed for the same taxable year; provided, that the computed gross earnings tax is greater than the total of the franchise tax plus the personal property tax;
      (iii) For the 3rd transition year, the franchise tax plus 33 1/3% of the difference between the total of the franchise tax plus the personal property tax and the gross earnings tax computed for the same taxable year; provided, that the computed gross earnings tax is greater than the total of the franchise tax plus the personal property tax.
    (B) In no event shall the total tax levied be less than the franchise tax plus the personal property tax. Any gross earnings tax paid or accrued under the provisions of this section shall not be allowed as a deduction in arriving at the franchise tax liability.
  (3) (A) During the 3-year transition period described in paragraph (2) of this subsection, every financial institution shall make and file a declaration of estimated tax at such time or times and under such conditions, and shall make payments of such tax during its taxable year in such amounts and under such conditions as prescribed in § 47-1812.14 and regulations relating thereto.
    (B) For every financial institution required to file a gross earnings tax return and a franchise tax return under the 3-year transition period described in paragraph (2) of this subsection, the underpayment of estimated taxes pursuant to § 47-1812.14(b) for each taxable year within the transition period shall be the excess of:
      (i) The cumulative amount of the installments of estimated franchise taxes and gross earnings taxes which would be required to be paid if the estimated taxes were equal to 80% of the sum of the taxes shown on the franchise tax return for the taxable year and the gross earnings tax return for the taxable year, or if a franchise tax return or a gross earnings tax return or both were not filed for the taxable year, 80% of the total franchise taxes and gross earnings taxes for such year, over
      (ii) The cumulative amount of installments paid for gross earning taxes for the taxable year plus the cumulative amount of installments paid for franchise taxes for the taxable year on or before the date prescribed for payment pursuant to law or regulation.
    (C) After the 3-year transition period, the gross earnings tax provided by § 47-2501 shall not apply to financial institutions and each financial institution shall be subject to the franchise tax as provided by Chapter 18 of this title .
(c) Gross earnings tax return filing. — The gross earnings required for each of the 3 transition years shall be filed with the Mayor on or before the 15th day of March in each year; except, that such returns, if made on the basis of a fiscal year, shall be filed on or before the 15th day of the 3rd month following the close of such fiscal year. During the transition period referred to in subsection (b), there shall be excluded from the gross earnings tax and franchise tax computation all earnings resulting from any IBF time deposit or IBF loan.
(d) Filing extension. — The Mayor may grant a reasonable extension of time for filing the returns required by subsection (c) of this section whenever in his judgment good cause exists therefor, and he shall keep a record of every such extension. Except in the case of a taxpayer who is not within the continental limits of the United States, no extension shall be granted for more than 6 months, and in no case shall such extension be granted for more than 1 year.
D.C. Code § 47-4501 — DC Code / Title 47 / Chapter 45 / § 47-4501
§ 47-4501. Definitions.
Status: in_force

For the purposes of this chapter, the term:
(1) “Account” means a college savings account established under § 47-4503 .
(2) “Account owner” means the individual or organization who enters into a college savings agreement under this chapter establishing an account. The account owner may also be the designated beneficiary of the account.
(3) Repealed.
(4) “Designated beneficiary” shall have the same meaning as in section 529(e)(1) of the Internal Revenue Code [26 U.S.C. § 529(e)(1)].
(5) “Eligible institution” shall have the same meaning as “eligible educational institution” in section 529(e)(5) of the Internal Revenue Code [26 U.S.C. § 529(e)(5)].
(6) “Internal Revenue Code” means the Internal Revenue Code of 1986, approved October 22, 1986 (100 Stat. 2085; 26 U.S.C. § 1 et seq.).
(7) “Member of the family” shall have the same meaning as in section 529(e)(2) of the Internal Revenue Code [26 U.S.C. § 529(e)(2)].
(8) “Program” means the District of Columbia College Savings Program established under § 47-4502 , including the Trust established therewith.
(9) “Qualified higher education expenses” shall have the same meaning as in section 529(e)(3) of the Internal Revenue Code [26 U.S.C. § 529(e)(3)].
(10) “Qualified withdrawal” means a withdrawal from an account to pay the qualified higher education expenses of the designated beneficiary of the account.
(11) “Trust” means the District of Columbia College Savings Program Trust established under § 47-4502 .
(12) “Trustee” means the trustee of the District of Columbia College Savings Program Trust.
D.C. Code § 47-2734 — DC Code / Title 47 / Chapter 27 / § 47-2734
§ 47-2734. Registration of employment parking spaces.
Status: repealed

Repealed.
D.C. Code § 47-1079 — DC Code / Title 47 / Chapter 10 / § 47-1079
§ 47-1079. Golden Rule Plaza, Inc., Lots 837, 841, and 842, Square 525, and Lot 840, Square 526.
Status: in_force

The real properties described as Lots 837, 841, and 842, Square 525, and Lot 840, Square 526, owned by Golden Rule Plaza, Inc., a nonprofit corporation, shall be exempt from all taxation for a period of 15 years so long as these real properties continue to be owned by Golden Rule Plaza, Inc., and are not used for commercial purposes, subject to the provisions of §§ 47-1005 , 47-1007 , and 47-1009 .
D.C. Code § 47-2889.02 — DC Code / Title 47 / Chapter 28 / § 47-2889.02
§ 47-2889.02. Registration as a name, image, or likeness agent; duties; fee arrangements.
Status: in_force

(a) A name, image, or likeness agent shall register in the District as an athlete agent under part E of this subchapter before engaging in conduct under this part .
(b) An agreement between a college athlete and a name, image, or likeness agent must have a fee arrangement consistent with the customary practice of the agent's industry and otherwise comply with part E of this subchapter .
D.C. Code § 47-2853.92 — DC Code / Title 47 / Chapter 28 / § 47-2853.92
§ 47-2853.92. Eligibility requirements.
Status: in_force

(a) An applicant to be an apprentice electrician 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 electrician shall work only under the direct personal supervision and control of a licensed master electrician or licensed master electrician specialist.
(b) Except as provided in subsection (b-1) of this subsection, an applicant for licensure as a journeyman electrician or a master electrician limited (low voltage) shall establish to the satisfaction of the Board of Industrial Trades that he or she has satisfactorily completed a class on Title 12C of the District of Columbia Municipal Regulations or equivalent code within 2 years prior to submittal of the application and has:
  (1) Worked as an apprentice electrician for at least 8,000 hours over at least 4 years;
  (2) Graduated from an accredited college or university with a degree in electrical engineering, and has at least 2 years of practical experience in electrical work, which has been certified by a licensed master electrician; or
  (3) Has comparable experience or a combination of education and experience that the Board deems equivalent to the above; and
  (4) Has supplied any 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 for licensure as a journeyman electrician:
    (A) Has passed the organization’s required examination;
    (B) Is designated by the organization as a journeyman electrician; and
    (C) 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 or labor union.
(c) An applicant for licensure as a master electrician shall establish to the satisfaction of the Board that the applicant has met the requirements of subsection (b) of this section and in addition has worked as a journeyman electrician for at least 4 years.
D.C. Code § 47-2301 — DC Code / Title 47 / Chapter 23 / § 47-2301
§ 47-2301. Rate; deposit into General Fund.
Status: in_force

(a) (1) [Not applicable after September 30, 2020] The District shall levy and collect a tax on motor vehicle fuels equal to 8.0% of the average wholesale price of a gallon of regular unleaded gasoline for the applicable base period, excluding federal and state taxes, sold or otherwise disposed of by an importer or by a user, or used for commercial purposes. In no case shall the average wholesale price computed for purposes of this section be less than $2.94.
  (2) [Not applicable after September 30, 2020] The average wholesale price shall be calculated for adjustment of the motor vehicle fuel tax effective April 1 and October 1 of each year. When computing the average wholesale price of a gallon of motor vehicle fuel, the District shall use the monthly Central Atlantic (PADD 1B) Regular Gasoline Wholesale/Resale Price by Refiners data compiled by the US Energy Information Administration, or equivalent wholesale price data. Monthly price data for the period from July 1 through December 31, rounded to the nearest one half-cent, shall be used to determine the tax for the immediately following period beginning April 1. Monthly price data for the period from January 1 through June 30, rounded to the nearest one half-cent, shall be used to determine the tax for the immediately following period beginning October 1.
  (3) [Not applicable after September 30, 2020] In no case shall an average wholesale price computed for purposes of this section vary by more than 10% from the average wholesale price for the prior period.
  (4) This subsection shall not apply after September 30, 2020.
(a-1) (1) The District shall levy and collect a tax and surcharge on motor vehicle fuels sold or otherwise disposed of by an importer or by a user, or used for commercial purposes.
  (2) As of October 1, 2020:
    (A) The rate of tax shall be $.235 per gallon; and
    (B) The surcharge shall be $.053 per gallon;
  (3) As of October 1, 2021, the surcharge shall be $.103 per gallon, increased annually, beginning with the fiscal year commencing on October 1, 2022, by the cost-of-living adjustment.
(b) The proceeds of the taxes imposed under §§ 47-2302 through 47-2315 , and the money collected from fees charged for the registration and titling of motor vehicles, including fees charged for the issuance of permits to operate motor vehicles, shall be deposited in the General Fund of the District of Columbia established under § 47-131 .
(c) [Repealed].
(d) The Chief Financial Officer of the District of Columbia ("CFO") shall transfer annually to the District of Columbia Highway Trust Fund the proceeds of the taxes imposed by subsections (a) and (a-1) of this section to the extent necessary to satisfy local match requirements to obtain federal aid funds and the remainder of the proceeds of the taxes, if any, to the Capital Improvements Program to be used to fund the renovation, repair, and maintenance of local transportation infrastructure.
(e) After the transfers required by subsection (d) of this section have been made, the CFO shall transfer annually to the District of Columbia Highway Trust Fund the proceeds of the surcharge imposed under subsection (a-1) of this section to the extent necessary to satisfy local match requirements to obtain federal aid funds and the remainder of the proceeds of the surcharge, if any, to the Capital Improvements Program to be used to fund the renovation, repair, and maintenance of local transportation infrastructure.
D.C. Code § 47-1802.01 — DC Code / Title 47 / Chapter 18 / § 47-1802.01
§ 47-1802.01. Exempt organizations — In general.
Status: in_force

(a) Except to the extent that the organizations have unrelated business income subject to tax under section 511 of the Internal Revenue Code of 1986 or income subject to tax under section 527 of the Internal Revenue Code of 1986, which income shall be taxed in the same manner and to the same extent as the tax imposed by subchapter VII of this chapter , the following organizations shall be exempt from taxation under this chapter if the organization first obtains a letter from the Mayor stating that it is entitled to the exemption:
  (1) A corporation organized under the Act of Congress, which is an instrumentality of the United States and is exempt from federal income taxes under the Act;
  (2) Corporations organized for the exclusive purpose of holding title to property, collecting income therefrom, and turning over the entire amount thereof, less expenses, to an organization which itself is exempt under this chapter;
  (3) Corporations, and any community chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or to foster national or international amateur sports competition (but only if no part of its activities involve the provision of athletic facilities or equipment), or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private shareholder or individual, no substantial part of the activities of which is carrying on propaganda, or otherwise attempting, to influence legislation (except as otherwise provided in section 501(h) of the Internal Revenue Code of 1986, and which does not participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of (or in opposition to) any candidate for public office;
  (4) (A) Civic leagues or organizations not organized for profit but operated exclusively for the promotion of social welfare, or local associations of employees, the membership of which is limited to the employees of a designated person or persons in a particular municipality, and the net earnings of which are devoted exclusively to charitable, educational, or recreational purposes;
    (B) Subparagraph (A) of this paragraph shall not apply to an entity unless no part of the net earnings of the entity inures to the benefit of any private shareholder or individual;
  (5) Labor, agricultural, or horticultural organizations;
  (6) Business leagues, chambers of commerce, real-estate boards, boards of trade, or professional football leagues (whether or not administering a pension fund for football players), not organized for profit and no part of the net earnings of which inures to the benefit of any private shareholder or individual;
  (7) [Reserved];
  (8) Fraternal beneficiary societies, orders, or associations:
    (A) Operating under the lodge system or for the exclusive benefit of the members of a fraternity itself operating under the lodge system; and
    (B) Providing for the payment of life, sick, accident, or other benefits to the members of the society, order, or association, or their dependents;
  (9) Voluntary employees’ beneficiary associations providing for the payment of life, sick, accident, or other benefits to the members of the association or their dependents or designated beneficiaries, if no part of the net earnings of the association inures (other than through such payments) to the benefit of any private shareholder or individual;
  (10) Domestic fraternal societies, orders, or associations, operating under the lodge system:
    (A) The net earnings of which are devoted exclusively to religious, charitable, scientific, literary, educational, and fraternal purposes; and
    (B) Which do not provide for the payment of life, sick, accident, or other benefits;
  (11) [Reserved];
  (12) [Reserved];
  (13) (A) Cemetery companies owned and operated exclusively for the benefit of their members or which are not operated for profit; and
    (B) A corporation chartered solely for the purpose of the disposal of bodies by burial or cremation which is not permitted by its charter to engage in any business not necessarily incident to that purpose, no part of the net earnings of which inures to the benefit of any private shareholder or individual;
  (14) (A) Credit unions without capital stock organized and operated for mutual purposes and without profit;
    (B) Corporations or associations without capital stock organized before September 1, 1957, and operated for mutual purposes and without profit for the purpose of providing reserve funds for, and insurance of shares or deposits in:
      (i) Domestic building and loan associations,
      (ii) Cooperative banks without capital stock organized and operated for mutual purposes and without profit;
      (iii) Mutual savings banks not having capital stock represented by shares; or
      (iv) Mutual savings banks described in section 591(b) or the Internal Revenue Code of 1986;
    (C) Corporations or associations organized before September 1, 1957, and operated for mutual purposes and without profit for the purpose of providing reserve funds for associations or banks described in sub-subparagraph (i), (ii), or (iii) of subparagraph (B), if at least 85% of the income is attributable to providing such reserve funds and to investments. This subparagraph shall not apply to a corporation or association entitled to exemption under subparagraph (B) of this paragraph;
  (15) [Reserved];
  (16) [Reserved];
  (17) [Reserved];
  (18) [Reserved];
  (19) A post or organization of past or present members of the Armed Forces of the United States, or an auxiliary unit or society of, or a trust or foundation for, a post or organization:
    (A) Organized in the United States or any of its possessions;
    (B) At least 75% of the members of which are past or present members of the Armed Forces of the United States and substantially all of the other members of which are individuals who are cadets or are spouses or domestic partners, or surviving spouses or domestic partners, of past or present members of the Armed Forces of the United States or of cadets; and
    (C) No part of the net earnings of which inures to the benefit of any private shareholder or individual;
  (20) [Reserved];
  (21) [Reserved];
  (22) [Reserved];
  (23) [Reserved];
  (24) [Reserved];
  (25) An organization described in section 501(c)(25) of the Internal Revenue Code of 1986;
  (26) Insurance companies, companies which guarantee the fidelity of any individual or individuals, such as bonding companies, and companies which furnish abstracts of title or which insure titles to real estate, all of which pay taxes on their gross earnings, premiums, or gross receipts under existing laws of the District.
(b) The exemption under this section shall be effective on the effective date of the exemption determination letter issued for the organization by the Internal Revenue Service.
D.C. Code § 47-2885.20 — DC Code / Title 47 / Chapter 28 / § 47-2885.20
§ 47-2885.20. Penalties; prosecutions; injunction.
Status: in_force

(a) Any person who violates any provision of this part shall be guilty of a misdemeanor and 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 6 months or both for each violation.
(b) Prosecutions for violations of any provision of this part shall be conducted in the Superior Court of the District of Columbia, by the Attorney General for the District of Columbia. It shall be sufficient to prove in any prosecution or hearing under this part only a single act prohibited by law or a single holding out, or any attempt thereof, without proving a general course of conduct in order to constitute a violation.
(c) In addition to the remedy set forth in this section, application may be made to a court having competent jurisdiction over the parties and subject matter for a writ of injunction or other civil remedy to restrain violations of the provisions of this part. Such application may be made by the Attorney General for the District of Columbia.
(d) 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 chapter shall be pursuant to Chapter 18 of Title 2 .
D.C. Code § 47-2885.17 — DC Code / Title 47 / Chapter 28 / § 47-2885.17
§ 47-2885.17. Peddling drugs prohibited.
Status: in_force

It shall be unlawful for any person to sell or offer for sale by peddling, or to offer for sale from house to house, or to offer for sale by public outcry, or by vending in the street, any drug, medicine, chemical, or controlled substance as defined in the District of Columbia Uniform Controlled Substances Act of 1981, or any compound or combination thereof, or any implement, appliance, or other agency for the treatment of disease, injury, or deformity; except, as may be otherwise authorized by law, no person shall throw, cast, deposit, drop, scatter, or leave, or cause to be thrown, cast, deposited, dropped, scattered, or left, any drug, medicine, chemical, or controlled substance as defined in the District of Columbia Uniform Controlled Substances Act of 1981, or any compound or combination thereof, upon any public highway or place, or, without the consent of the owner or occupant thereof, upon any premises in the District of Columbia. An offer for sale by peddling includes remaining or wandering about a public place and:
(1) Repeatedly beckoning to, repeatedly stopping, repeatedly attempting to stop, or repeatedly attempting to engage passers-by in conversation;
(2) Repeatedly stopping or attempting to stop motor vehicles; or
(3) Repeatedly interfering with the free passage of other persons for the purpose of selling any controlled substance proscribed by the District of Columbia Uniform Controlled Substances Act of 1981.
D.C. Code § 47-172 — DC Code / Title 47 / Chapter 1B / § 47-172
§ 47-172. Crediting a tax refund.
Status: repealed

Repealed.
D.C. Code § 47-2739 — DC Code / Title 47 / Chapter 27 / § 47-2739
§ 47-2739. Penalties and enforcement.
Status: repealed

Repealed.
D.C. Code § 47-1806.01 — DC Code / Title 47 / Chapter 18 / § 47-1806.01
§ 47-1806.01. Tax on residents and nonresidents — “Taxable income” defined.
Status: in_force

*NOTE: This section includes amendments by temporary legislation that will expire on September 25, 2026. To view the text of this section after the expiration of all emergency and temporary legislation affecting this section, click this link: Permanent Version .*
For the purposes of this chapter, and unless otherwise required by the context, the term “taxable income” means the entire net income of every resident, in excess of that portion of the entire net income of every nonresident which is subject to tax under §§ 47-1808.01 to 47-1808.06 .
D.C. Code § 47-2885.05 — DC Code / Title 47 / Chapter 28 / § 47-2885.05
§ 47-2885.05. Licensing of pharmacists.
Status: repealed

Repealed.
D.C. Code § 47-857.10 — DC Code / Title 47 / Chapter 8 / § 47-857.10
§ 47-857.10. Tax abatements for new residential developments — Regulations.
Status: in_force

The Mayor shall promulgate regulations to implement §§ 47-857.01 through 47-857.09 within 180 days after the effective date of this section [April 19, 2002].
D.C. Code § 47-1335 — DC Code / Title 47 / Chapter 13A / § 47-1335
§ 47-1335. Issuance of regulations to carry out chapter.
Status: in_force

The Mayor may promulgate regulations to carry out the purposes of this chapter.
D.C. Code § 47-1277 — DC Code / Title 47 / Chapter 12D / § 47-1277
§ 47-1277. Rules.
Status: in_force

The Mayor, in consultation with the Department of Health and ICF-IDD and employee representatives, shall issue rules to implement the provisions of this chapter.
D.C. Code § 47-4682 — DC Code / Title 47 / Chapter 46 / § 47-4682
§ 47-4682. 1333 M Street, SE development project tax abatement.
Status: in_force

(a) For the purposes of this section, the term:
  (1) "Developer" means FRF Land Owner LLC, its successors, affiliates, and assigns.
  (2) "Inclusionary Units" means a unit set aside for sale or rental to eligible households as required by the Inclusionary Zoning Program or established by an order approving a Planned Unit Development pursuant to Chapter 3 of Title 11-X of the District of Columbia Municipal Regulations.
  (3) "Orders" means Z.C. Order No. 20-06, effective April 23, 2021, as amended and extended pursuant to Z.C. Order No. 20-06A, effective September 8, 2022, Z.C. Order No. 20-06B, effective April 7, 2023, and Z.C. Order No. 20-06C, effective April 28, 2023.
  (4) "Project" means the Planned Unit Development ("PUD") approved by the Zoning Commission of the District of Columbia pursuant to the Orders.
  (5) "Property" means the real property, including any improvements thereon, located at 1333 M Street, SE, known for tax assessment purposes as Lot 2, Square 1048, Suffix-S, or as the land for such lots may be subdivided into record lots, assessment and taxation lots, condominium lots, air rights lots, or any combination in the future.
(b) Subject to subsections (c) and (d) of this section, for the 15 consecutive tax years beginning on October 1, 2029, the Property shall be allowed an annual real property tax abatement equal to the amount of the real property taxes assessed and imposed by Chapter 8 of this title , in excess of any amount over $150,000 per year.
(c) The Property shall be eligible for the abatement authorized in subsection (b) of this section in each tax year that Mayor determines that the Developer has met the following conditions, consistent, as applicable, with the terms established under the Orders:
  (1) To the extent constructed, the Developer has reserved a minimum of 12% of the residential gross floor area of the Project as inclusionary units for households earning equal to or less than 60% of the median family income ("MFI"), including 3 of the 6 two-bedroom inclusionary units in the East Tower for households earning equal to or less than 50% of the MFI;
  (2) The Developer has constructed or is in the process of constructing each of the following public space improvements that provide benefits of special value to the neighborhood:
    (A) A neighborhood greenway on Water Street, SE, between 12th and M Streets, SE;
    (B) The Arrival Plaza, Waterfront Plaza, 14th Street Corridor Plaza, and Lower Retail Promenade;
    (C) A reconstructed Anacostia Bicycle Trail on M Street, SE;
    (D) A reconstructed Virginia Avenue, SE with bioretention facilities; and
    (E) The installation of 52 short-term bicycle spaces in public space on M Street and Virginia Avenue, SE;
  (3) The Developer has provided a one-time monetary contribution in the amount of $25,000 to the Department of Parks and Recreation to support the programming for seniors at the Arthur Capper Recreation Center; and
  (4) The Developer has provided a one-time monetary contribution in the amount of $25,000 to the Seafarer's Yacht Club, located in Washington, DC to support the operations and preservation of the Yacht Club.
(d) (1) By October 31 of each tax year commencing on or after October 1, 2029, the Developer shall provide to the Mayor information with respect to each of the conditions provided in subsection (c) of this section sufficient to enable the Mayor to determine whether each such condition has been satisfied.
  (2) By December 31 of the tax year, the Mayor shall determine whether the Property is eligible for the abatement provided in subsection (b) of this section for that tax year and shall so certify to the Office of Tax and Revenue ("OTR").  The Mayor's certification shall include:
    (A) The Developer's taxpayer identification number;
    (B) A description of the eligible Property, by street address and square, lot, parcel, or reservation number, including the number of floors, location, and square footage;
    (C) A statement as to whether the Developer has satisfied the conditions enumerated in subsection (c) of this section; and
    (D) Any other information that OTR considers necessary or appropriate.
  (3) If at any time, the Mayor determines that the Property has become ineligible for the abatement provided pursuant to this section, the Mayor shall notify OTR of the Property's ineligibility and shall specify the date that the Property became ineligible.
(e) If the Property is eligible for the tax abatement provided pursuant to subsection (b) of this section, OTR shall process the abatement before the first semi-annual billing of the tax year.
(f) The real property tax abatement provided pursuant to subsection (b) 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 Project or the Property.
(g) This section shall not prevent or restrict the Developer from utilizing any other tax, development, or other economic development incentives available to the Project or the Property.
(h) Nothing in this section shall be construed to limit the owner of the Property from appealing or contesting its real estate tax assessment.
D.C. Code § 47-201 — DC Code / Title 47 / Chapter 2 / § 47-201
§ 47-201. Salaries of Courthouse protection force and Superintendent of Washington Asylum and Jail; payment; submission of estimates.
Status: in_force

The salaries of the force necessary for the care and protection of the Courthouse in the District of Columbia and of the salary of the Superintendent of the Washington Asylum and Jail shall be paid out of the revenues of the District of Columbia and the Treasury of the United States in the manner prescribed by the District of Columbia appropriation acts for the respective years for which such sums are provided, and estimates for such expenses shall each year hereafter be submitted in the annual estimates for the expenses of the government of the District of Columbia.
D.C. Code § 47-313.01 — DC Code / Title 47 / Chapter 3 / § 47-313.01
§ 47-313.01. Source of payment for employees detailed within government.
Status: in_force

For purposes of determining the amount of funds expended by any entity within the District of Columbia government during fiscal year 1998 and each succeeding fiscal year, any expenditures of the District government attributable to any officer or employee of the District government who provides services which are within the authority and jurisdiction of the entity (including any portion of the compensation paid to the officer or employee attributable to the time spent in providing such services) shall be treated as expenditures made from the entity’s budget, without regard to whether the officer or employee is assigned to the entity or otherwise treated as an officer or employee of the entity.
D.C. Code § 47-341 — DC Code / Title 47 / Chapter 3 / § 47-341
§ 47-341. Definitions.
Status: repealed

Repealed.
D.C. Code § 47-3701 — DC Code / Title 47 / Chapter 37 / § 47-3701
§ 47-3701. Definitions.
Status: in_force

For the purpose of this chapter, the term:
(1) (A) "Cost-of-living adjustment" means the ratio of CPI for the preceding calendar year and the CPI for the base year.
  (B) For the purposes of this paragraph, the term:
    (i) "Base year" means the calendar year beginning January 1, 2017.
    (ii) "CPI" means, for any calendar year, the average of the Consumer Price Index for the Washington-Baltimore Metropolitan Statistical Area for All-Urban Consumers published by the Department of Labor, or any successor index, as of the close of the 12-month period ending on July 31 of such calendar year.
(1A) “Council” means the Council of the District of Columbia.
(2) “Decedent” means a deceased person who died on or after April 1, 1987.
(3) “District” means the District of Columbia.
(3A) “Domestic partner” shall have the same meaning as provided in § 32-701(3) .
(4) “Federal credit” means:
  (A) For a decedent whose death occurs after March 31, 1987, but before January 1, 2002, the maximum amount of credit for state death taxes allowable by section 2011 of the United States Internal Revenue Code of 1954, approved August 6, 1954 (68A Stat. 3; 26 U.S.C. § 1 et seq.), as it existed on January 1, 1986.
  (B) For a decedent whose death occurs after December 31, 2001, but before January 1, 2003:
    (i) The maximum amount of credit for state death taxes allowed by section 2011 of the Internal Revenue Code [26 U.S.C. § 2011];
    (ii) Any scheduled increase in the unified credit provided in section 2010 of the Internal Revenue Code [26 U.S.C. § 2010] or thereafter shall not apply and the amount of the unified credit shall be $220,550; and
    (iii) An estate tax return shall not be required to be filed if the decedent’s gross estate does not exceed $675,000.
  (C) For a decedent whose death occurs after December 31, 2002, but before January 1, 2017:
    (i) The maximum amount of credit for state death taxes allowed by section 2011 of the Internal Revenue Code;
    (ii) Any scheduled increase in the unified credit provided in section 2010 of the Internal Revenue Code or thereafter shall not apply and the amount of the unified credit shall be $ 345,800; and
    (iii) An estate tax return shall not be required to be filed if the decedent’s gross estate does not exceed $ 1 million.
  (D) For a decedent whose death occurs after December 31, 2016, but before January 1, 2018:
    (i) The maximum amount of credit for state death taxes allowed by section 2011 of the Internal Revenue Code;
    (ii) Any scheduled increase in the unified credit provided in section 2010 of the Internal Revenue Code or thereafter shall not apply and the amount of the unified credit shall be $745,800; and
    (iii) An estate tax return shall not be required to be filed if the decedent's gross estate does not exceed $2 million.
  (E) For a decedent whose death occurs after December 31, 2017, but before January 1, 2021:
    (i) The maximum amount of credit for state death taxes allowed by section 2011 of the Internal Revenue Code;
    (ii) The amount of the unified credit shall be $2,185,800, increased annually, beginning with the year commencing on January 1, 2019, by the cost-of-living adjustment; and
    (iii) An estate tax return shall not be required to be filed if the decedent's gross estate does not exceed the applicable zero bracket amount.
  (F) For a decedent whose death occurs after December 31, 2020:
    (i) The maximum amount of credit for state death taxes allowed by section 2011 of the Internal Revenue Code;
    (ii) The amount of the unified credit shall be $1,545,800, increased annually, beginning with the year commencing on January 1, 2022, by the cost-of-living adjustment; and
    (iii) An estate tax return shall not be required to be filed if the decedent's gross estate does not exceed the applicable zero bracket amount.
(5) “Gross estate” means:
  (A) For a decedent whose death occurs before January 1, 2008, the meaning defined in the Internal Revenue Code.
  (B) For a decedent whose death occurs after December 31, 2007, the meaning defined in the Internal Revenue Code, except that for the purpose of calculating District estate taxes, gross estate shall be calculated as if federal estate tax law recognized a domestic partner in the same manner as a spouse.
(6) “Internal Revenue Code” means the Internal Revenue Code of 1986, approved October 22, 1986 (100 Stat. 2085; 26 U.S.C. § 1 et seq.), in effect for federal estate tax purposes on January 1, 2001, unless a different meaning is clearly required by the provisions of this chapter; provided, that if the federal estate tax is not in effect at the time of the decedent’s death, it means the Internal Revenue Code as in effect immediately before the federal estate tax ceased to be in effect.
(7) “Mayor” means the Mayor of the District of Columbia.
(8) “Nonresident” means a decedent who was domiciled outside the District at his death.
(9) “Personal representative” means the personal representative or other person appointed by the court to administer the property of the decedent. If there is no personal representative or other person appointed, qualified, and acting within the District, then any person in actual or constructive possession of any property having a situs in the District that is included in the federal gross estate of the decedent shall be deemed to be a personal representative to the extent of the property and the District estate tax due with respect to the property.
(10) “Resident” means a decedent who was domiciled in the District at his or her death.
(11) “State” means any state, territory, or possession of the United States and the District.
(12) “Taxable estate” means:
  (A) For a decedent whose death occurs prior to January 1, 2008, the meaning defined in section 2501 of the Internal Revenue Code of 1954.
  (B) For a decedent whose death occurs after December 31, 2007, but before January 1, 2015, the meaning defined in section 2051 of the Internal Revenue Code of 1954, except that for the purpose of calculating District estate taxes, taxable estate shall be calculated as if federal estate tax law recognized a domestic partner in the same manner as a spouse.
  (C) For a decedent whose death occurs after December 31, 2014, the meaning defined in section 2051 of the Internal Revenue Code, but without reduction for the deduct ion provided in section 2058 of the Internal Revenue Code, and calculated as if the federal estate tax recognized a domestic partner in the same manner as a spouse.
(12A) “Taxable situs” means with regard to:
  (A) Real property, the place where the property is situated;
  (B) Tangible personal property, the place where the property is customarily located at the time of the decedent’s death; and
  (C) Intangible personal property, the domicile of the decedent at the time of the decedent’s death; provided, that intangible personal property used in a trade or business in the District shall have a taxable situs in the District regardless of the domicile of the owner.
(13) “Value” means value as finally determined for federal estate tax purposes, or otherwise defined under the Internal Revenue Code.
(14) "Zero bracket amount" means:
  (A) For a decedent whose death occurs after December 31, 2015, but before January 1, 2017, $1 million;
  (B) For a decedent whose death occurs after December 31, 2016, but before January 1, 2018, $2 million;
  (C) For a decedent whose death occurs after December 31, 2017, but before January 1, 2021, $5.6 million, increased annually, beginning with the year commencing on January 1, 2019, by the cost-of-living adjustment; or
  (D) For a decedent whose death occurs after December 31, 2020, $4 million, increased annually, beginning with the year commencing on January 1, 2022, by the cost-of-living adjustment.
D.C. Code § 47-412.01 — DC Code / Title 47 / Chapter 4 / § 47-412.01
§ 47-412.01. Time for performance of acts when last day falls on Saturday, Sunday, or legal holiday.
Status: in_force

When the last day prescribed administered by the Chief Financial Officer for performing any act falls on Saturday, Sunday, or a legal holiday, the performance of the act shall be considered timely if it is performed on the next succeeding day which is not a Saturday, Sunday, or a legal holiday. For the purposes of this section:
(1) The last day for the performance of any act shall be determined by including any authorized extension of time.
(2) The term “legal holiday” means a legal holiday in the District of Columbia.
D.C. Code § 47-895.33 — DC Code / Title 47 / Chapter 8 / § 47-895.33
§ 47-895.33. Notices; collection; penalties.
Status: in_force

(a) The Energy Efficiency Loan Agreement shall require the property owner to consent to the levy of the Special Assessment on the lots, following which consent, all actions by any owner of the lot to challenge the levy of the Special Assessment shall be forever barred. The property owner that enters into an Energy Efficiency Loan Agreement and each subsequent owner of the lot shall provide notice to the buyer of the lot of the levy of the Special Assessment; provided, that the notice shall not apply to lots sold under Chapter 13A [of this title]. Failure to receive disclosure of the Special Assessment by a subsequent owner shall not relieve the subsequent owner of the obligation to pay the Special Assessment.
(b) Special Assessments shall be collected in the same manner and at the same time as real property taxes are collected; provided, that the Special Assessments may be collected at a different time and in a different manner as determined by the Chief Financial Officer.
(b-1) A notice, bill, or other correspondence under this subchapter or § 47-1336 shall be mailed to the owner’s specifically designated mailing address as provided in the energy efficiency loan closing documents and as may be updated from time to time by the Chief Financial Officer, which may be different from the general mailing address provided pursuant to § 42-405 , or as provided in the transfer and recordation tax return.
(c) (1) Except as provided in paragraph (2) of this subsection, an unpaid Special Assessment shall be subject to the same penalty and interest provisions as a delinquent real property tax under this chapter. A lien for an unpaid Special Assessment, including penalty and interest, shall attach to the real property in the same manner as, and with a priority immediately junior to, a lien for delinquent real property tax under Chapter 13A [of this title] and senior to all other liens. Real property sold at a tax sale for the failure to pay real property taxes shall remain subject to the obligation to pay Special Assessments in subsequent years as provided in this subchapter. The unpaid Special Assessment shall be collected pursuant to section 47-1336.
  (2) If an interest in or use of a lot is subject to the Special Assessment because it is subject to taxation under § 47-1005.01 , an unpaid Special Assessment on such an interest or use shall be subject to the same penalty and interest provisions as a delinquent tax imposed under § 47-1005.01 , and the unpaid Special Assessment shall be collected in the same manner and under the same conditions and subject to the same penalty as for an unpaid tax imposed under § 47-1005.01 .
D.C. Code § 47-859.04 — DC Code / Title 47 / Chapter 8 / § 47-859.04
§ 47-859.04. Tax abatements for new residential developments — Abatement caps.
Status: in_force

The Mayor may approve an amount not to exceed $5 million annually in tax abatements under § 47-859.03 , not to exceed $50 million in the aggregate.
D.C. Code § 47-2001 — DC Code / Title 47 / Chapter 20 / § 47-2001
§ 47-2001. Definitions.
Status: in_force

(a) Repealed.
(a-1) “Additional charges” means the excess of the gross receipts from the sale of or charges for any room or accommodations received by a room remarketer over the net charges.
(a-2) “Armored car service” means picking up and delivering money, receipts, or other valuable items with personnel and equipment to protect the properties while in transit. The term “armored car service” shall not include coin rolling or change-room services; provided, that these charges are separately stated.
(b) “Business” includes any activity engaged in by any person or caused to be engaged in by him with the object of gain, benefit, or advantage, either direct or indirect.
(b-1) “Cigar” means any roll for smoking, other than a cigarette as defined in § 47-2401(1) [ § 47-2401(1A) ], made wholly or in part of tobacco, and where the wrapper or cover of the roll is made of natural leaf tobacco or any substance containing tobacco.
(c) “Collector” means the Collector of Taxes of the District or his duly authorized representatives.
(d) “Mayor” means the Mayor of the District of Columbia or his duly authorized representative or representatives.
(d-1) (1) "Digital goods" means digital audiovisual works, digital audio works, digital books, digital codes, digital applications and games, and any other otherwise taxable tangible personal property electronically or digitally delivered, whether electronically or digitally delivered, streamed, or accessed and whether purchased singly, by subscription, or in any other manner, including maintenance, updates, and support. The term "digital goods" does not include cable television service, satellite relay television service, or any other distribution of television, video, or radio service subject to tax under § 47-2501.01, unless expressly included in the definition of digital goods under paragraph (1) of this subsection.
  (2) For the purposes of this subsection, the term:
    (A) "Digital audiovisual works" means a series of related images that, when shown in succession, impart an impression of motion, together with accompanying sounds. "Digital audiovisual works" includes motion pictures, musical, videos, news and entertainment programs, and live events.
    (B) "Digital audio works" means works that result from the fixation of a series of musical, spoken, or other sounds that are transferred electronically, including prerecorded or live songs, music, readings of books or other written materials, speeches, ringtones, or other sound recording.
    (C) "Digital books" means works that are generally recognized in the ordinary and usual sense as books that are transferred electronically, including works of fiction, nonfiction, and short stories.
    (D) "Digital code" means a code that provides the person that holds the code a right to obtain an additional digital good, a digital audiovisual work, digital audio work, or digital book that may be obtained by any means, including tangible forms and electronic mail, regardless of whether the code is designated as song code, video code, or book code. The term "digital code" includes codes used to access or obtain any specified digital goods, or any additional digital goods that have been previously purchased, and promotion cards or codes that are purchased by a retailer or other business entity for use by the retailer's or entity's customers.
    (E) "Digital applications and games" mean any application or game, including add-ons or additional content that can be used by a computer, mobile device, or tablet notwithstanding the function performed.
(e) “District” means the District of Columbia.
(e-1) [Repealed].
(f) “Engaging in business” means commencing, conducting, or continuing in business, as well as liquidating a business when the liquidator thereof holds himself out to the public as conducting such a business.
(g) “Food or drink” means items sold for human or animal ingestion that are consumed for their taste or nutritional value. These items include, but are not limited to, baby foods and formula; baked goods; baking soda, baking powder, and baking mixes; bouillon; cereal and cereal products; cocoa and cocoa products; coffee and coffee substitutes; condiments; cooking wines; cough drops; edible cake decorations; egg and egg products; fish and fish products, including shellfish; fruit, fruit products, and fruit juices; gelatin; honey; ice cream; meat and meat products; milk and milk products; nondairy creamers; oleomargarine; pasta and pasta products; poultry and poultry products; powdered drinks, including health and diet drinks; salad dressings; salt and salt substitutes; sauces and gravies; snack foods; soups; spices and herbs; sugar and sugar products; syrup and syrup substitutes; tea and tea substitutes; vegetables, vegetable products, and vegetable juices; vitamins; water; yogurt; pet foods; flavored extracts; ice; and any combination of these items. The term “food or drink” does not include spirituous or malt liquors, beers, and wines; drugs, medicines or pharmaceuticals; chewing tobacco; toothpaste; or mouthwash.
(g-1) “Food or drink prepared for immediate consumption” includes, but is not limited to, food or drink in a heated state (except heated baked goods whose heated state is solely a result of baking); sandwiches suitable for immediate consumption; prepared salads; salad bars; party platters; cold drinks dispensed in or with a cup or glass either by a retailer or on a self-service basis by the consumer; frozen yogurt, ice cream, or ice milk sold in quantities of less than one pint; and all food or drink, served by, or sold in or by, restaurants, lunch counters, cafeterias, hotels, caterers, boarding houses, carryout shops or like places of business.
(g-2) Repealed.
(g-3) “Gross receipts” means the total amount of the sales prices of the retail sales of vendors, valued in money, whether received in money or otherwise.
(g-4) "Marketplace" means a physical or electronic place, including a store, a booth, an Internet web site, a catalogue, or a dedicated sales software application, where a retail sale, as defined in subsection (n) of this section, occurs.
(g-5) "Marketplace facilitator" means a person that provides a marketplace that lists, advertises, stores, or processes orders for retail sales subject to tax under this chapter for sale by such marketplace sellers, and directly or indirectly collects payment from a purchaser and remits payment to a marketplace seller regardless of whether the marketplace facilitator receives compensation or other consideration in exchange for its services.
(h) "Marketplace seller" means a person that makes retail sales through a marketplace operated by a marketplace facilitator.
(h-1) “Net charges” means the gross receipts from the sale of or charges for any room or accommodations received from a room remarketer by the operator of a hotel, inn, tourist camp, tourist cabin, or any other place in which rooms, lodgings, or accommodations are regularly furnished to transients for a consideration.
(h-2) [Repealed].
(h-3) [Repealed].
(i) “Person” includes an individual, partnership, society, club, association, joint-stock company, corporation, estate, receiver, trustee, assignee, or referee, and any other person acting in a fiduciary or representative capacity, whether appointed by a court or otherwise, and any combination of individuals acting as a unit.
(i-1) “Premium cigar” means any cigar with a retail cost of $ 2.00 or more, or packaged units of cigars averaging $ 2.00 or more per packaged cigar at retail.
(i-2) (1) “Private investigation service” means an investigation being conducted for purposes of providing information related to:
    (A) A crime or wrong committed, assumed to have been committed, or threatened to be committed;
    (B) The identity, habits, conduct, movement, location, affiliations, associations, transactions, reputation, or character of any person;
    (C) The credibility of a witness or of any other individual;
    (D) The location of a missing individual;
    (E) The location or recovery of lost or stolen property;
    (F) The origin, cause of, or responsibility for a fire, accident, damage to or loss of property, or injury to an individual, regardless of who conducts the investigation;
    (G) The affiliation, connection, or relation of any person with an organization or other person;
    (H) The activities, conduct, efficiency, loyalty, or honesty of any employee, agent, contractor, or subcontractor;
    (I) The financial standing, creditworthiness, or financial responsibility of any person;
    (J) Securing evidence for use before any investigating committee, board of award, or board of arbitration, or for use in a trial of any civil or criminal cause;
    (K) Providing uniformed or non-uniformed personal protection;
    (L) Conducting polygraph testing;
    (M) Conducting background checks on prospective employees or tenants; or
    (N) Conducting background checks on individuals by or at the request of an insurance company for workers’ compensation purposes.
  (2) The term “private investigation service” shall not include private-process service, unless the service goes beyond service of process to a missing person investigation.
(j) “Purchaser” includes a person who purchases property or to whom is rendered services, receipts from which are taxable under this chapter.
(k) “Purchaser’s certificate” means a certificate signed by a purchaser and in such form as the Mayor shall prescribe, stating the purpose to which the purchaser intends to put the subject of the sale, or the status or character of the purchaser.
(l) “Retailer” includes:
  (1) Every person engaged in the business of making sales at retail;
  (2) Every person engaged in the business of making retail sales at auction of tangible personal property owned by the person or others;
  (3) Every person engaged in the business of making sales for storage, use, or other consumption, or in the business of making sales at auction of tangible personal property owned by the person or others for storage, use, or other consumption; and [sic.]
  (4) Every marketplace facilitator; and
  (5) Every marketplace seller.
(m) “Retail establishment” means any premises in which the business of selling tangible personal property is conducted or in or from which any retail sales are made.
(n) (1) “Retail sale” and “sale at retail” mean the sale in any quantity or quantities of any tangible personal property or service, including any such sales effected via the internet , taxable under the terms of this chapter. These terms 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 not be limited to, the following:
    (A) (i) Sales of food or drink prepared for immediate consumption as defined in subsection (g-1) of this section; and
      (ii) Sales of food or drink when sold from vending machines;
      (iii) Repealed;
      (iv) Sales of soft drinks.
    (B) Any production, fabrication, or printing of tangible personal property on special order for a consideration;
    (C) The sale or charge, to include net charges and additional charges, for any room or rooms, lodgings, or accommodations furnished to transients by any hotel, room remarketer, inn, tourist camp, tourist cabin, or any other place in which rooms, lodgings, or accommodations are regularly furnished to transients for a consideration.
    (D) The sale of natural or artificial gas, oil, electricity, solid fuel, or steam;
    (E) 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, however, this section shall not apply to the sale of material for the purpose of subsequently transporting the property outside the District for use solely outside the District;
    (F) 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;
    (G) (i) The sale of or charges to subscribers for local telephone service. The inclusion of such sales and charges in the definition of the terms “retail sale” and “sale at retail” shall not authorize any tax to be imposed under this chapter on so much of any amount paid for the installation of any instrument, wire, pole, switchboard, apparatus, or equipment as is properly attributable to such installation.
      (ii) The term “local telephone service” means:
        (I) The access to a local telephone system, and the privilege of telephonic quality communication with substantially all persons having telephone or radio telephone stations constituting a part of such local telephone system; and
        (II) Any facility or service provided in connection with a service described in clause (I) of this sub-subparagraph. The term “local telephone service” does not include any service which is a “toll telephone service” or a “private communication service” as defined in sub-subparagraphs (iii) and (iv) of this subparagraph.
      (iii) The term “toll telephone service” means:
        (I) A telephonic quality communication for which there is a toll charge which varies in amount with the distance and elapsed transmission time of each individual communication and the charge is paid within the United States; and
        (II) A service which entitles the subscriber, upon payment of a periodic charge (determined as a flat amount or upon the basis of total elapsed transmission time), to the privilege of an unlimited number of telephonic communications to or from all or a substantial portion of the persons having telephone or radio telephone stations in a specified area which is outside the local telephone system area in which the station provided with this service is located.
      (iv) The term “private communication service” means:
        (I) The communication service furnished to a subscriber which entitles the subscriber to exclusive or priority use of any communication channel or groups of channels, or to the use of an intercommunication system for the subscriber’s stations, regardless of whether such channel, or groups of channels, or intercommunication system may be connected through switching with a service described in sub-subparagraph (ii) or (iii) of this subparagraph;
        (II) Switching capacity, extension lines and stations, or other associated services which are provided in connection with, and are necessary or unique to the use of, channels, or systems described in clause (I) of this sub-subparagraph; and
        (III) The channel mileage which connects a telephone station located outside a local telephone system area with a central office in such local telephone system, except that such term does not include any communication service unless a separate charge is made for such service;
    (H) The sale of or charges 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 semipublic institution not regularly engaged in asking such sales or charges shall not be considered a retail sale or sale at retail;
    (I) 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 other 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;
    (J) The sale of or charges for copying, photocopying, reproducing, duplicating, addressing, and mailing services and for public stenographic services;
    (K) The sale of or charges for the service of laundering, dry cleaning, or pressing of any kind of tangible personal property, except when such 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;
    (L) The sale of or charge for the service of parking, storing, or keeping motor vehicles or trailers, except that:
      (i) Where a sale or charge for the service described in this subparagraph is made to a District resident who is a tenant in an apartment house or the owner of a condominium unit or a cooperative unit in which he or she resides, and the motor vehicle or trailer of the tenant or owner is parked, stored or kept on the same premises on which the tenant or owner has his or her place of residence, except as otherwise provided in this paragraph the sale or charge is exempt from the tax imposed by this subparagraph. The exemption shall not extend to a tenant or owner whose motor vehicle or trailer is used for commercial purposes or whose occupancy of the building is for commercial purposes; or
      (ii) (I) Where the sale or charge for the service is made to a District resident who possesses and shows to those providing the service a parking sales tax exemption card issued and signed by the Mayor or his or her duly authorized representative pursuant to sub-subparagraph (iii) of this subparagraph, the sale or charge is exempt from the tax imposed by this paragraph;
        (II) This exemption shall extend only to those District residents using the service for the purpose of keeping their vehicles or trailers near their place of residence and shall not extend to a resident whose motor vehicle or trailer is used for commercial purposes, as ascertained by the Mayor or his or her duly authorized representative;
      (iii) Upon application by a District resident, the Mayor shall issue to him or her a parking sales tax exemption card; provided, that the resident:
        (I) Possesses a District motor vehicle or trailer registration certificate and identification tag for the motor vehicle or trailer to be parked, if so required by § 50-1501.02(a) ;
        (II) Has registered the vehicle or trailer to a residential address in the District, if a registration certificate is required by § 50-1501.02(a) , which address is located within one-half mile of the address of the business or operation providing the service; and
        (III) Provides the Mayor the name and address of the business or operation to provide the service;
      (iv) The parking sales tax exemption card shall state the name and address of the person to whom it is issued, the name and address of the business or operation to provide the service, and any other information, including a photograph, deemed necessary by the Mayor;
      (iv-I) (I) Where the sale or charge for service is made by a valet parking service business, the sale or charge for service shall be exempt from the tax imposed by this sub-subparagraph.
        (II) For the purposes of this sub-subparagraph, the term “valet parking service business” means a corporation, partnership, business entity, or proprietor who takes temporary control of a motor vehicle of a person attending any restaurant, business, activity, or event to park, store, or retrieve the vehicle. The term “valet parking service business” shall not include a garage, parking lot, or parking facility that provides parking services by parking lot attendants.
      (v) For the purpose of this paragraph, the term:
        (I) “Motor vehicle” means any vehicle propelled by an internal-combustion engine or by electricity or steam, except road rollers, farm tractors, and vehicles propelled only upon stationary rails or tracks; and
        (II) “Trailer” means a vehicle without motor power intended or used for carrying property or persons and drawn or intended to be drawn by a motor vehicle, whether such vehicle without motor power carries the weight of the property or persons wholly on its own structure or whether a part of such weight rests upon or is carried by a motor vehicle;
    (M) The sale of or charges for the service of real property maintenance and landscaping.
      (i) (I) For the purposes of this paragraph, 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; and 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.
        (II) The term “real property maintenance” shall not include the exterior or interior trash removal of recyclable material. For the purposes of this sub-sub-subparagraph, the term “recyclable material” means material that would otherwise become municipal solid waste and is shown by the provider of the interior or exterior trash removal that the material has been collected, separated, or processed to be returned into commerce as a raw material or product, or has been sold to a company in the business of separating or processing recyclable materials.
      (ii) For the purposes of this paragraph, 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;
    (N) The sale of or charges for data processing and information services.
      (i) For the purposes of this paragraph, 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; word processing, payroll and business accounting, and 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.
      (ii) For the purposes of this paragraph, 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.
      (iii) 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 sales 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 by the corporation that provides 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);
    (O) The sale of or charge for any newspaper or publication;
    (P) (i) The sale of or charges for stationary two-way radio services, telegraph services, teletypewriter services, and teleconferencing services. The sale of or charges for services listed in this subparagraph shall not be considered sales of or charges for private communication services as defined in subparagraph (G)(iv) of this paragraph;
      (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;
      (iv) The sale of or charges for telephone services rendered by means of coin-operated telephones; and
      (v) The sale of or charges for services enumerated in sub-subparagraphs (i) through (iv) 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 ;
    (Q) 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;
    (R) 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 services;
    (S) The sale of or charge for the service of placing a job seeker with an employer in the District;
    (T) The sale of a prepaid telephone calling card, even if no card has been issued. Notwithstanding any other provision of law, any sale of a prepaid telephone calling card on or after October 1, 1997, shall be deemed the sale of tangible personal property subject only to such taxes as are imposed on the sale of food for immediate consumption as defined under subsection (g-1) of this section, even where no card has been issued. Gross receipts or charges from the sale of the telecommunication service purchased through the use of a prepaid telephone calling card, even if no card has been issued, shall not be subject to the taxes imposed under § 47-2501 et seq.; or § 47-3901 et seq.;
    (U) The sale of or charges for armored car service, private investigation service, and security service; provided, that an armored-car-services vendor may reasonably apportion any charges for any out-of-state delivery component, including the apportionment of distance, time, or number of stops within and outside of the District; provided further, that application of the sales and use tax to charges for security services is controlled by the delivery point of the services; provided further, that the reimbursement of incidental expenses paid to a third party and incurred in connection with providing a taxable private detective service shall not be included;
    (V) The sale by a bottled water delivery service of bottled water by the gallon generally for use with and to be dispensed from a water cooler or similar type of water dispenser;
    (W) The sale of or charge for the service of the storage of household goods through renting or leasing space for self-storage, including rooms, compartments, lockers, containers, or outdoor space, except general merchandise warehousing and storage and coin-operated lockers;
    (X) The sale of or charge for the service of carpet and upholstery cleaning, including the cleaning or dyeing of used rugs, carpets, or upholstery, or for rug repair;
    (Y) (i) The sale of or charge for health-club services or a tanning studio;
      (ii) For the purposes of this subparagraph, the term:
        (I) “Health-club services” includes the use of, access to, or membership to, an athletic club, fitness center, gym, recreational sports facilities featuring exercise and other active physical fitness conditioning or recreational sports activities including swimming, skating, or racquet sports, or other facility for the purpose of physical exercise. The term “health club services” does not include the use of facilities for non-fitness-related purposes, including room rentals, or for other services or charges covered by a separate contract with the user, such as a lease or occupancy agreement.
        (II) “Tanning studio” means a business the purpose of which is to provide individuals a manmade tan, including sun tanning salons and spray tanning salons;
    (Z) The sale of or charge for the service of car washing, including cleaning, washing, waxing, polishing, or detailing an automotive vehicle, except not for coin- operated self-service carwashes;
    (AA) (i) The sale of or charge for the service of a bowling alley or a billiard parlor;
      (ii) For the purposes of this subparagraph, the term:
        (I) “Billiard parlor” means the structure where the game of striking balls on a cloth-covered table with a cue stick for amusement and recreation takes place, including a billiard room, pool room, and pool parlor.
        (II) “Bowling alley” means a structure where the game of rolling a ball down a wooden alley to knock down pins for amusement and recreation takes place, including candle-pin, duck-pin, five-pin, and ten-pin bowling; or
    (BB) The sale of or charges for digital goods.
  (2) The terms “retail sale” and “sale at retail” shall not include the following:
    (A) Sales of transportation and communication services other than sales of data processing services, information services, local telephone service, or any service enumerated in paragraph (1)(P) of this subsection;
    (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 paragraph (1) of this subsection;
    (C) Any sale in which the only transaction in the District is the mere execution of the contract of sale and in which the tangible personal property sold is not in the District at the time of the execution ; provided, however, that nothing contained in this subsection shall be construed to be an exemption from the tax imposed under Chapter 22 of this title ;
    (D) Sales to a common carrier or sleeping car company by a corporation all of whose capital stock is owned by 1 or more common carriers or sleeping car companies of tangible personal property, procured or acquired by such corporation outside the District, which consists of repair or replacement parts used for the maintenance or repair of any train operating principally without the District in the course of interstate commerce, or commerce between the District and a state, provided such sales are made in connection with the furnishing of terminal services pursuant to a written agreement entered into before January 1, 1963;
    (E) Sales of food or drink of a type that constitute “eligible foods”, as defined in 7 CFR § 271.2, or food purchased for animal ingestion, without regard to whether such food or drink is purchased with food stamps, except sales of food or drink prepared for immediate consumption and soft drinks;
    (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)(N)(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)(P) of this subsection or Chapter 39 of this title ;
      (iv) "Internet access service" shall not include digital goods, as defined in § 47-2001(d-1) .
    (G) [Repealed].
    (H) Sales of valet parking services by a valet parking service business, as defined in paragraph (1)(L)(iv-I)(II) of this subsection;
    (I) Fees retained by a retail establishment under [ § 8-102.03(b)(1) ]; or
    (J) Sales of cigarettes, as defined in § 47-2401(1A) , and other tobacco product, as defined in § 47-2401(5A) .
(o) “Return” includes any return filed or required to be filed as herein provided.
(o-1) “Room remarketer” means any person, other than the operator of a hotel, inn, tourist camp, tourist cabin, or any other place in which rooms, lodgings, or accommodations are regularly furnished to transients for a consideration, having any right, access, ability, or authority, through an internet transaction or any other means whatsoever, to offer, reserve, book, arrange for, remarket, distribute, broker, resell, or facilitate the transfer of rooms the occupancy of which is subject to tax under this chapter and also having any right, access, ability or authority to determine the sale or charge for the rooms, lodgings, or accommodations.
(p) (1) “Sales price” means the total amount paid by a purchaser to a vendor as consideration for a retail sale, valued in money, whether paid in money or otherwise, without any deduction on account of any of the following:
    (A) The cost of the property sold;
    (B) The cost of materials used, labor or service cost, interest charged, losses, or any other expenses;
    (C) The cost of transportation of the property prior to its sale at retail. The total amount of the sales price includes all of the following:
      (i) Any services that are a part of the sale; and
      (ii) Any amount for which credit is given to the purchaser by the vendor; or
    (D) Amounts charged for any cover, minimum, entertainment, or other service in hotels, restaurants, cafes, bars, and other establishments where meals, food or drink, or other like tangible personal property is furnished for a consideration.
  (2) The term “sales price” does not include any of the following:
    (A) Cash discounts allowed and taken on sales;
    (B) The amount charged for property returned by purchasers to vendors upon rescission of contracts of sale when the entire amounts charged therefor are refunded either in cash or credit, and when the property is returned within 90 days from the date of sale;
    (C) The amount separately charged for labor or services rendered in installing or applying the property sold, except as provided in subsection (n)(1) of this section;
    (D) The amount of reimbursement of tax paid by the purchaser to the vendor under this chapter; or
    (E) Transportation charges separately stated, if the transportation occurs after the sale of the property is made.
(q) “Sale” and “selling” mean any transaction whereby title or possession, or both, of tangible personal property is or is to be transferred by any means whatsoever, including rental, lease, license, or right to reproduce or use, for a consideration, by a vendor to a purchaser, or any transaction whereby services subject to tax under this chapter are rendered for consideration or are sold to any purchaser by any vendor, and shall include, but not be limited to, any “sale at retail” as defined in this chapter. Such consideration may be either in the form of a price in money, rights, or property, or by exchange or barter, and may be payable immediately, in the future, or by installments.
(q-1) (1) “Security service” shall include any activity that is performed for compensation as a security guard to protect any individual or property and provided on the premises of a person’s residential or commercial property, the service of monitoring an electronically controlled burglar or fire alarm system for any residential or commercial property located in the District, or responding to a distress call or an alarm sounding from a security system.
  (2) The term “security service” shall not include:
    (A) Installing a burglar or fire alarm system in commercial or residential property;
    (B) Maintaining or repairing a security system for a customer;
    (C) Monitoring property located entirely outside of the District, even if the equipment used to perform the monitoring service is located in the District; or
    (D) Providing a medical-response system used by individuals to summon medical aid.
(r) “Semipublic institution” means any corporation, and any community chest, fund, or foundation, organized exclusively for religious, scientific, charitable, or educational purposes, including hospitals, no part of the net earnings of which inures to the benefit of any private shareholder or individual.
(r-1) “Soft drink” means a non-alcoholic beverage with natural or artificial sweeteners. The term “soft drink” shall not include a beverage that:
  (1) Contains:
    (A) At least 50% milk, including soy, rice, or similar milk substitutes;
    (B) [Repealed].
    (C) 100% fruit or vegetable juice; or
    (D) [Repealed].
  (2) Is prepared for immediate consumption, as defined in subsection (g-1) of this section.
(s) “Tangible personal property” means corporeal personal property of any nature.
(t) “Tax” means the tax imposed by this chapter.
(u) “Taxpayer” means any person required by this chapter to make returns or to pay the tax imposed by this chapter.
(v) “Tax year” means the calendar year, or the taxpayer’s fiscal year if it be other than the calendar year when such fiscal year is regularly used by the taxpayer for the purpose of reporting District income taxes as the tax period in lieu of the calendar year.
[(v-1)] “Transient” means any person who occupies, or has the right to occupy, any room or rooms, lodgings, or accommodations for a period of 90 days or less during any one continuous stay.
(w) “Vendor” includes a person or retailer selling property or rendering services upon the receipts from which a tax is imposed under this chapter , including a person or retailer that does not have a physical presence in the District that in the previous calendar year or the current calendar year had gross receipts from all retail sales delivered into the District that exceeds $100,000 or 200 or more separate retail sales delivered into the District.
(w-1) (1) “Special Event” means an uncommon, unique, noteworthy, or extra occurrence of a specific activity open to the general public that is designed, advertised, or promoted for an identified purpose to be conducted or held on a designated day or series of days, whether held outdoors, indoors, or both, in a public or private facility, at which at least 50 vendors will be present. Special events include auctions, shows, celebrations, circuses, expositions, entertainment, exhibits, fairs, festivals, fund raisers, historical re-enactments, movies, pageants, parades, and sporting events, the conduct of which has the effect, intent, or propensity to draw persons and create an atmosphere or opportunity to sell tangible personal property or services which are taxable under this chapter or Chapter 22 of this title .
  (2) Special events shall not include an activity that constitutes a “qualified convention or trade show activity” as defined in section 513(d) of the Internal Revenue Code of 1986.
(x) The foregoing definitions shall be applicable whenever the words defined are used in this chapter unless otherwise required by the context.
D.C. Code § 47-106 — DC Code / Title 47 / Chapter 1 / § 47-106
§ 47-106. Appropriations for contingent expenses — Apportionment.
Status: in_force

The Mayor of the District of Columbia shall, on or before the beginning of each fiscal year, so apportion appropriations made for contingent and miscellaneous expenses under the Metropolitan Police, Fire Department, Department of Licenses, Investigation and Inspections, and other offices or departments of the government of the District of Columbia as to prevent deficiencies in said appropriations.
D.C. Code § 47-3506 — DC Code / Title 47 / Chapter 35 / § 47-3506
§ 47-3506. Administration and enforcement — Qualifying nonprofit housing organizations and cooperative housing associations.
Status: in_force

(a) (1) If a qualifying nonprofit housing organization fails to transfer the property within 36 months as required by § 47-3505 , the Mayor shall disallow the exemptions provided by § 47-3505 and the organization shall pay to the Mayor:
    (A) The total tax which would have been due without the exemption;
    (B) Interest at the rate of 11/4% per month, or fraction of a month, from the date prescribed for the payment of the tax without regard to the exemptions until the date paid; and
    (C) A penalty equal to 10% of the tax. The Mayor may, for good cause shown, extend the time for transfer of the property for an additional period not to exceed 6 months, if the cooperative housing association files a request for extension, in writing, with the Mayor within 30 days after the expiration of the 36-month period.
  (2) If a cooperative housing association fails to qualify for the real property tax exemption within 36 months as required by § 47-3503 , the Mayor shall disallow the exemption provided by § 47-3503 and the association shall pay to the Mayor:
    (A) The total tax which would have been due without the exemptions;
    (B) Interest at the rate of 11/4% per month, or fraction of a month, from the date prescribed for the payment of the tax without regard to the exemptions until the date paid; and
    (C) A penalty equal to 10% of the tax. The Mayor may, for good cause shown, extend the time for transfer of the property for an additional period not to exceed 6 months, if the cooperative housing association files a request for extension, in writing, with the Mayor within 30 days after the expiration of the 36-month period.
(b) If an association or organization shall willfully make a false statement concerning any information required to be supplied on the certification under § 47-3503 or § 47-3505 , the association or organization shall be deemed guilty of the offense of making false statements and, upon conviction, shall be subject to the penalty for that offense provided in § 22-2405(b) .
D.C. Code § 47-1808.03a — DC Code / Title 47 / Chapter 18 / § 47-1808.03a
§ 47-1808.03a. Tax on unincorporated businesses — Transfer of surtax to Convention Center Authority.
Status: repealed

Repealed.
D.C. Code § 47-2413 — DC Code / Title 47 / Chapter 24 / § 47-2413
§ 47-2413. Appeals.
Status: in_force

Except as provided in § 47-4312 , any person, (1) aggrieved by a final determination of tax, or (2) aggrieved by a denial of a claim for refund (other than a refund of tax finally determined under § 47-2410 ), may, within 6 months from the date of the final determination or from the date of denial of the claim for refund, appeal to the Superior Court of the District of Columbia in the same manner and to the same extent as set forth in §§ 47-3303 , 47-3304 , 47-3306 , 47-3307 , and 47-3308 .
D.C. Code § 47-1074 — DC Code / Title 47 / Chapter 10 / § 47-1074
§ 47-1074. Theatre Downtown, Inc.; lot 26, square 406.
Status: in_force

The portion of real property located at lot 26, square 406 and leased to the Theatre Downtown, Inc., is hereby exempt from real property taxation so long as it is leased to the Theatre Downtown, Inc., and used for the purpose of producing and staging live theatre performances; provided, that the benefit of this exemption shall be passed on to the Theatre Downtown, Inc.
D.C. Code § 47-2885.14 — DC Code / Title 47 / Chapter 28 / § 47-2885.14
§ 47-2885.14. Labeling of prescriptions.
Status: in_force

(a) All drugs shall be dispensed in a suitable container appropriately labeled for subsequent administration to or use by an individual entitled to the drug. Any drug dispensed, except to inpatients of a licensed hospital, shall include on the label of the container the name of the drug and the strength of the drug when applicable, unless otherwise directed by the prescribing practitioner, and the name, address and telephone number of the pharmacy filling the prescription, the prescription number, the date of issuance and the name of the prescriber, directions for use, the name of the individual for whom the prescription is written, and other information and labeling which may be required by any District of Columbia or federal laws or regulations.
(b) If the drug contains, or is derived from opium, a label shall be affixed to the container in which such opioid medication is sold or dispensed stating that the drug is an opioid and that with opioids there is a risk of overdose and addiction.
D.C. Code § 47-836 — DC Code / Title 47 / Chapter 8 / § 47-836
§ 47-836. Railroad companies — Washington Terminal, Philadelphia, Baltimore and Washington or Baltimore and Ohio.
Status: in_force

The property owned or occupied by the Washington Terminal Company, or by the Philadelphia, Baltimore and Washington Railroad Company, or by the Baltimore and Ohio Railroad Company under authority of this Act, or otherwise, together with the improvements that may be put thereon, shall be subject to taxation in the District of Columbia in the same manner and to the same extent as other property in the District, and all tracks and sidings shall be taxed as real estate; provided, that no assessment, valuation, or tax shall be made, laid, or levied on the stations, terminals, and lines of railroad located, constructed, or maintained under the authority of this act, in excess of that which would or could be lawfully made, laid, or levied if said stations, terminals, and lines of railroad were located, constructed, and maintained without the use of bridges, tunnels, viaducts, retaining walls, or other structures necessary or properly employed to elevate or to depress the same as required by this Act; it being the true intent and meaning hereof that the lines of railroad and terminals hereby authorized shall be assessed and valued for the purpose of taxation and taxed on the same basis as if the same were not constructed and maintained by means of such bridges, tunnels, viaducts, retaining walls, and other structures; provided, that such portions of the terminal structure or viaduct as may be constructed and used for storage or like commercial purpose shall be subject to taxation in the same manner as other property in the District of Columbia.
D.C. Code § 47-1818.06 — DC Code / Title 47 / Chapter 18 / § 47-1818.06
§ 47-1818.06. Tax credits to Qualified Social E-Commerce Companies; exceptions.
Status: in_force

A Qualified Social E-Commerce company that utilizes, or is the beneficiary of, any of the following tax abatements, exemptions, or waivers during the abatement period shall not be eligible for the abatements pursuant to § 47-1818.02 , and further, the utilization of, or being the beneficiary of, the abatements provided for in § 47-1818.02 shall disqualify a Qualified Social E-Commerce Company from eligibility for any of the following tax abatements, exemptions, or waivers:
(1) The real property tax abatement for certain commercial properties provided in § 47-811.03 .
(2) Earning and allowance of wage tax credits against the tax imposed by § 47-1817.06 , as provided in § 47-1817.03 , during calendar years 2010 through 2015, unless the amount of such credits earned exceeds $15 million, in which case the credit amount in excess of $15 million may be allowed as a credit against the tax imposed by § 47-1817.06 , as provided in § 47-1817.03 .
(3) [Repealed].
D.C. Code § 47-2853.191 — DC Code / Title 47 / Chapter 28 / § 47-2853.191
§ 47-2853.191. Fiduciary duties when representing a seller.
Status: in_force

(a) A licensee engaged by a seller shall:
  (1) Perform in accordance with the terms of the brokerage relationship;
  (2) Promote the interests of the seller by:
    (A) Seeking a sale at the price and terms agreed upon in the brokerage relationship or at a price and terms acceptable to the seller; however, the licensee shall not be obligated to seek additional offers to purchase the property while the property is subject to a contract of sale, unless agreed to as part of the brokerage relationship or as the contract of sale so provides;
    (B) Presenting in a timely manner all written offers or counter-offers to and from the seller, even when the property is already subject to a contract of sale;
    (C) Disclosing to the seller material facts related to the property or concerning the transaction of which the licensee has actual knowledge; and
    (D) Accounting for in a timely manner all money and property received in which the seller 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 seller consents in writing to the release of such information;
  (4) Exercise ordinary care; and
  (5) Comply with all requirements of this section, all applicable 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 seller shall treat all prospective buyers honestly and shall not knowingly give them false information. A licensee engaged by a seller shall disclose to prospective buyers all material adverse facts pertaining to the physical condition of the property which are actually known by the licensee. A licensee shall not be liable to a buyer for providing false information to the buyer if the false information was provided to the licensee by the seller and the licensee did not have actual knowledge that the information was false or act in reckless disregard of the truth. 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 seller in a real estate transaction may, unless prohibited by law or the brokerage relationship, provide assistance to a buyer or potential buyer by performing ministerial acts. Performing such ministerial acts that are not inconsistent with part O and § 47-2853.197 shall not be construed to violate the licensee’s brokerage relationship with the seller unless expressly prohibited by the terms of the brokerage relationship, nor shall performing such ministerial acts be construed to form a brokerage relationship with such buyer or potential buyer.
(d) A licensee engaged by a seller does not breach any duty or obligation owed to the seller by showing alternative properties to prospective buyers, whether as clients or customers, or by representing other sellers who have other properties for sale.
(e) Licensees shall disclose brokerage relationships pursuant to the provisions of this section.
D.C. Code § 47-2405 — DC Code / Title 47 / Chapter 24 / § 47-2405
§ 47-2405. Transportation of cigarettes and other tobacco products.
Status: in_force

(a) Any person, other than a consumer, who transports cigarettes not bearing District cigarette tax stamps or other tobacco products over the public highways, roads, streets, waterways, or other public space of the District, shall have in his actual possession invoices or delivery tickets for such cigarettes or other tobacco products, which show the true name and address of the consignor or seller, the true name and address of the consignee or purchaser, and the quantity and brands of the cigarettes or other tobacco products so transported.
(b) If the cigarettes or other tobacco products are consigned to or purchased by any person in the District, such purchaser or consignee must be a person authorized by this chapter to possess unstamped cigarettes or untaxed other tobacco products in the District. If the invoice or delivery ticket specifies that the cigarettes or other tobacco products are to be delivered to any person in any state or jurisdiction other than the District, such person must be licensed under the laws of such other state or jurisdiction to engage in the business of selling cigarettes or other tobacco products within that state or jurisdiction. Any cigarettes or other tobacco products transported in violation of any of the provisions of this section shall be deemed contraband cigarettes and other tobacco products and such cigarettes or other tobacco products, the conveyance in which such cigarettes or other tobacco products are being transported, and any equipment or devices used in connection with, or to facilitate, the transportation of such cigarettes or other tobacco products shall be subject to seizure and forfeiture as provided for in § 47-2409 .
(c) Any person who transports cigarettes in violation of this section shall, upon conviction thereof, be fined not more than $25 for each 200 contraband cigarettes or fraction thereof so transported by him, or by imprisonment for not more than 3 years, or both, and in addition, shall be liable for the tax imposed by § 47-2402 and the interest and penalties imposed by §§ 47-4201.01 [ § 47-4201 ] and subchapter II of Chapter 42 of this title .
D.C. Code § 47-1804.05 — DC Code / Title 47 / Chapter 18 / § 47-1804.05
§ 47-1804.05. Inventories.
Status: in_force

Whenever in the opinion of the Mayor the use of inventories is necessary in order to properly determine the income of any taxpayer, inventories shall be taken by such taxpayer upon such basis as the Mayor may prescribe as conforming as nearly as may be to the best accounting practice in the trade or business and as most clearly reflecting the income.
D.C. Code § 47-4601 — DC Code / Title 47 / Chapter 46 / § 47-4601
§ 47-4601. Lincoln Square Theater sales and use tax exemption.
Status: in_force

Beginning June 1, 2003, and ending May 31, 2008, sales of tangible personal property, not to exceed the aggregate amount of $800,000, to be incorporated into or consumed in the renovation of the Lincoln Square Theater shall be exempt from taxation under Chapter 20 and Chapter 22 of this title . For the purposes of this section, the term “Lincoln Square Theater” means an 8-screen motion picture theater consisting of approximately 1,100 seats and comprising approximately 40,000 square feet, located in square 374, lot 22, in the District of Columbia and owned and operated by Silver Cinemas Acquisition Company.
D.C. Code § 47-2884.06 — DC Code / Title 47 / Chapter 28 / § 47-2884.06
§ 47-2884.06. License—Revocation; suspension; renewal; renewal fee; procedure; surrender.
Status: in_force

(a) Each license shall remain in full force and effect until the 1st day of November following the date of issuance unless sooner surrendered by the licensee or suspended or revoked as hereinafter provided. Application for license for the following year may be made by any licensee within 20 days prior to the 1st day of November. If the Mayor is satisfied that no fact or condition then exists which clearly would warrant the Mayor in refusing to issue a license on an original application the Mayor is authorized to issue license for the year commencing on the 1st day of November following the date of such application, upon payment of license fee of $550.
(b) The Mayor shall, upon 10 days notice to the licensee stating that he contemplates the revocation or suspension of his license, and, in general, the grounds therefor, revoke or suspend such license, after reasonable opportunity has been afforded to the licensee to be heard, if the Mayor finds: (1) that the licensee has failed to maintain in effect the bond or bonds required under this part; or (2) that the licensee has either, knowingly or without the exercise of due care to prevent the same, violated any provision of this part or has failed to comply with any rule or regulation lawfully made pursuant thereto; or (3) that any fact or condition then exists which clearly would warrant the Mayor in refusing to issue a license on an original application. If the license be revoked or suspended the Mayor shall, within 20 days thereafter, prepare a written decision and findings with respect thereto containing a summary of the evidence and the reasons supporting the revocation or suspension and forthwith serve upon the licensee a copy thereof.
(c) The Mayor may revoke or suspend only the particular license with respect to which there are grounds for revocation or suspension, but if the Mayor finds that such grounds for revocation or suspension apply or extend to more than 1 license issued to any person under this part, he shall revoke or suspend all the licenses affected thereby.
(d) The licensee may at any time surrender any license issued to him under this part upon filing written notice to that effect with the Mayor.
(e) No revocation, suspension, or surrender of any such license shall impair or affect the obligation of any preexisting lawful contract between the licensee and any borrower, or any bond given by such licensee.
D.C. Code § 47-4654 — DC Code / Title 47 / Chapter 46 / § 47-4654
§ 47-4654. Beulah Baptist Church, Dix Street Corridor Senior Housing LP, et al. equitable tax relief.
Status: in_force

(a) Beulah Baptist Church of Deanwood Heights is the owner of real property known as Lots 23, 811, 813, and 814 in Square 5253 and Lots 5, 7, 9, and 39 in Square 5263. These properties shall be exempt from the list compiled pursuant to § 42-3131.16(b) .
(b) Beulah Community Improvement Association is the owner of real property known as Lot 822 in Square 5262 and Lot 33 in Square 5264. These properties shall be exempt from the list compiled pursuant to § 42-3131.16(b) .
(c) Dix Street Corridor Senior Housing LP is the owner of real property known as Lots 30, 45 and 54 in Square 5266. These properties shall be exempt from the list compiled pursuant to § 42-3131.16(b) .
(d) The real property known as Lot 44 in Square 5228 and Lots 3 and 4 in Square 5229 and Lots 23, 811, 813, and 814 in Square 5253 and Lots 14 and 822 in Square 5262 and Lots 5, 6, 7, 9, 10, 39, and Lot 40 in Square 5263 and Lots 31, 33, 34 and 807 in Square 5264 and Lots 28, 29, 30, 45, and 54 in Square 5266 shall be exempt from real property taxes imposed by Chapter 8 of this title effective October 1, 2006, through September 30, 2020, and any real property taxes, interest, penalties, fees, or other related charges assessed, as of [April 27, 2013], against this real property with respect to this period are forgiven and any payment already made shall be refunded.
D.C. Code § 47-1808.01 — DC Code / Title 47 / Chapter 18 / § 47-1808.01
§ 47-1808.01. Tax on unincorporated businesses — Definition.
Status: in_force

For the purposes of this chapter (not alone of this subchapter) and unless otherwise required by the context, the term “unincorporated business” means any trade or business, conducted or engaged in by any individual, whether resident or nonresident, statutory or common-law trust, estate, partnership, or limited or special partnership, society, association, executor, administrator, receiver, trustee, liquidator, conservator, committee assignee, or by any other entity or fiduciary, other than a trade or business conducted or engaged in by any corporation and include any trade or business which if conducted or engaged in by a corporation would be taxable under subchapter VII of this chapter . The term “unincorporated business” does not include:
(1) A trade or a business which by law, customs, or ethics cannot be incorporated;
(2) A trade, a business, or a profession which can be incorporated only under Chapter 5 of Title 29 ;
(3) A trade or business in which more than 80% of the gross income is derived from the personal services actually rendered by the individuals or the members of the partnership or other entity in the conducting or the carrying on of a trade or a business and in which capital is not a material income-producing factor;
(4) A trade or a business engaged in by a blind person licensed by the District of Columbia pursuant to An Act To authorize the operation of stands in Federal buildings by blind persons, to enlarge the economic opportunities of the blind, and for other purposes (20 U.S.C. § 107 et seq.);
(5) A Qualified High Technology Company; or
(6) For tax years beginning after December 31, 2014, a trade or business that arises solely by reason of the purchase, holding, or sale of, or the entering, maintaining, or terminating of positions in, stocks, securities, or commodities for the taxpayer’s own account; provided, that this paragraph shall not apply to:
  (A) A taxpayer that holds property, or maintains positions, as stock in trade, inventory, or for sale to customers in the ordinary course of the taxpayer’s trade or business;
  (B) A taxpayer that acquires debt instruments in the ordinary course of the taxpayer’s trade or business for funds loaned or services rendered; or
  (C) A taxpayer that holds any of the following that is not traded on an established securities market:
    (i) Stock in a real estate investment trust; or
    (ii) A partnership interest.
D.C. Code § 47-2101 — DC Code / Title 47 / Chapter 21 / § 47-2101
§ 47-2101. Definitions.
Status: in_force

For the purposes of this chapter:
(1) “Closing-out sale” means and includes any sale in connection with which there is any representation by the person conducting such sale that the sale is being conducted, or is required or compelled to be conducted, for reasons of economic or business distress, inability to continue business at the same location, or the age or health of the owner or owners of the business, and the term “closing-out sale” shall include but not be limited to, all sales advertised, represented, or held forth under the designation of “going out of business,” “discontinuance of business,” “selling out,” “liquidation,” “lost our lease,” “must vacate,” “forced out,” “removal,” or any other designation of like meaning.
(2) “Person” means and includes individuals, partnerships, voluntary associations, and corporations.
D.C. Code § 47-858.01 — DC Code / Title 47 / Chapter 8 / § 47-858.01
§ 47-858.01. Tax abatements for homeowners in enterprise zones — Definitions.
Status: in_force

For the purposes of §§ 47-858.01 through 47-858.05 , the term:
(1) (A) “Area median income” means:
    (i) For a household of 4 persons, the area median income for a household of 4 persons in the Washington Metropolitan Statistical Area as set forth in the periodic calculation provided by the United States Department of Housing and Urban Development;
    (ii) For a household of 3 persons, 90% of the area median income for a household of 4 persons;
    (iii) For a household of 2 persons, 80% of the area median income for a household of 4 persons;
    (iv) For a household of one person, 70% of the area median income for a household of 4 persons; and
    (v) For a household of more than 4 persons, the area median income for a household of 4 persons, increased by 10% of the area median income for a family of 4 persons for each household member exceeding 4 persons (e.g., the area median income for a family of 5 shall be 110% of the area median income for a family of 4; the area median income for a household of 6 shall be 120% of the area median income for a family of 4).
  (B) Any percentage of household income referenced in this title (e.g., 80% of household income) shall be determined through a direct mathematical calculation and shall not take into account any adjustments made by the United States Department of Housing and Urban Development for the purposes of the programs it administers.
(2) “Eligible owner” means the owner of a residential property who resides in a household consisting of one or more individuals with a household income of 120% or less of the area median income.
(3) “Enterprise zone” means the area of the District designated as the District of Columbia Enterprise Zone under section 1400 of the Internal Revenue Code of 1986, approved August 5, 1997 (111 Stat. 863; 26 U.S.C. § 1400).
(4) “Single family residential property” shall have the same meaning as in § 47-803(6) .
(5) “Substantially rehabilitates” means rehabilitation of a single family residential property for which the rehabilitation expenditures, during the 24-month period selected by the taxpayer, exceed $20,000. In the case of a rehabilitation that may reasonably be expected to be completed in phases set forth in architectural plans and specifications drawn by an architect licensed by the District of Columbia before the rehabilitation begins, a 60-month period may be substituted for the 24-month period.
D.C. Code § 47-2002.02 — DC Code / Title 47 / Chapter 20 / § 47-2002.02
§ 47-2002.02. Tax on gross receipts for transient lodgings or accommodations; food or drink for immediate consumption; spirits sold for consumption on premises; rental vehicles.
Status: in_force

A tax, separate from, and in addition to, the tax imposed pursuant to § 47-2002 , is imposed on vendors engaging in the business activities listed in paragraphs (1) and (2) of this section for the privilege of selling at retail certain tangible personal property and for the privilege of selling certain selected services (defined as “retail sales” and “sale at retail” pursuant to § 47-2001(n)(1) ). The rate of the tax shall be:
(1) (A) 4.45% of the gross receipts for the sale or charges for any room or rooms, lodgings, or accommodations furnished to a transient by any hotel, inn, tourist camp, tourist cabin, or any other place in which rooms, lodgings, or accommodations are regularly furnished to transients; and
  (B) If the occupancy of a room or rooms, lodgings, or accommodations is reserved, booked, or otherwise arranged for by a room remarketer, the tax imposed by this paragraph shall be determined based on the net charges and additional charges received by the room remarketer.
(2) 1% of the gross receipts from the sale or charges made for:
  (A) Food or drink prepared for immediate consumption, or sold as described in § 47-2001(n)(1)(A)(i) ;
  (B) Spiritous or malt liquors, beers, and wine sold for consumption on the premises where sold;
  (C) Rental or leasing of rental vehicles and utility trailers as defined in § 50-1505.01(8) and (9); or
  (D) Spirituous or malt liquors, beers, and wine sold by an alcoholic beverage licensee acting under authority of §§ 25-112(h)(1) , 25-113(a)(3)(C) , or 25-113.01(f) or (g) .
D.C. Code § 47-1070 — DC Code / Title 47 / Chapter 10 / § 47-1070
§ 47-1070. Walter Reed military housing.
Status: in_force

Certain real property, described as parcels 319/2, 319/3, and 319/4, at the Walter Reed U.S. Army Medical Center, together with the improvements thereon and any future improvements constructed thereon, shall be exempt from all taxation, including ordinary and special taxes and use or possessory interest taxes, on real property or the use thereof, so long as the property is used for the purposes of housing military personnel or their families, as contemplated by 10 U.S.C. §§ 2871   through 2885  , subject to the provisions of §§ 47-1005 , 47-1007 , and 47-1009 . The transfer of a leasehold or fee interest in the property, or the improvements thereon, from the United States of America, or any branch of the U.S. military; the recordation of any lease, deed, deed of trust, other security instrument, or financing used for the improvement or construction of military housing; and the transfer from any entity to the United States government, or any branch of the U.S. military, shall be exempt from all transfer and recordation taxes of or imposed by the District of Columbia.
D.C. Code § 47-340.23 — DC Code / Title 47 / Chapter 3 / § 47-340.23
§ 47-340.23. Use of funds allocated.
Status: in_force

(a) Account monies allocated to the Office of the Deputy Mayor for Planning and Economic Development as provided in § 47-340.22 may be used to pay the costs of operating and administering economic development programs, including the provision of credit support or enhancement, loans, grants, contacts, and the implementation of other initiatives that are consistent with and in furtherance of the purposes of this subtitle or § 47-340.20 . The Mayor shall report to the Council the details of how these monies are used in accordance with this subtitle or § 47-340.20 .
(b) (1) Prior to the expenditure of funds from the Account, the Mayor shall transmit legislation to the Council to:
    (A) Foster increased commercial, residential, cultural, and industrial development to promote the health, safety, and general welfare of the citizens of the District, and to help expand the tax base through the use of loans, the abatement or forgiveness of District taxes, the award of grants and employment tax credits, and the provision of other direct and indirect forms of economic assistance;
    (B) Provide economic assistance to enable the District to leverage its limited financial resources more efficiently and effectively assist in financing the costs of capital improvements that are essential to the development or redevelopment of certain commercial areas; and
    (C) Provide a means to defray the costs of enhancing economic value and public enjoyment; to attract and retain businesses; stimulate the development of commercial, residential, recreational, and cultural projects; increase employment; promote and expand trade, tourism, and other industries, and contribute to community betterment.
  (2) No funds shall be expended from the Account until the Council has approved legislation to authorize their expenditure.
(c) (1) Notwithstanding subsections (a) or (b) of this section, the funds described in the fiscal year 2006 capital budget as the Neighborhood Revitalization Commercial Corridor Redevelopment Project (EB3-04) in the amount of $16.6 million shall be expended in the amount of $4.5 million in accordance with the Great Streets spending plan established by the Deputy Mayor for Planning and Economic Development in May 2006, including:
    (A) The amount of $2 million shall be allocated to the Deputy Mayor for Planning and Economic Development for the purposes of acquisition and redevelopment of property in the 3200 block of Georgia Avenue, N.W., for redevelopment of Park Morton under the Great Streets initiative;
    (B) The amount of $2 million shall be allocated to the Deputy Mayor for Planning and Economic Development for the purposes of gap financing economic assistance for the proposed Radio One development at 7th and S Streets, N.W;
    (C) The amount of $500,000 shall be allocated to the Deputy Mayor for Planning and Economic Development for grants to property owners for facade and other improvements along H Street, N.E., the 1100 block of Good Hope Road, S.E., the 3600 block of Georgia Avenue, N.W[.], and the 3100 block of Martin Luther King, Jr. Avenue, S.E.; and
    (D) The amount of $1 million shall be allocated to the Deputy Mayor for Planning and Economic Development for the purposes of property acquisition and gap financing economic assistance in the 1900 block of Martin Luther King, Jr. Avenue, S.E[.];
  (2) The remaining $12.1 million shall be spent on Great Streets supporting projects in the following manner:
    (A) The amount of $1.5 million shall be allocated to the Deputy Mayor for Planning and Economic Development for the purposes of issuing a grant to the Lincoln Theater to provide for repairs to the roof and other capital maintenance issues;
    (B) The amount of $500,000 shall be allocated to the Anacostia Waterfront Corporation to begin a planning process for the construction of a new pedestrian bridge in Ward 7;
    (C) The amount of $950,000 shall be allocated to the Deputy Mayor for Planning and Economic Development for the purposes of issuing a grant to the Historical Society of Washington;
    (D) The amount of $450,000 shall be allocated to the Department of Parks and Recreation for the purposes of renovating the S and T Street, N.W., parks;
    (E) The amount of $600,000 shall be allocated to the Department of Parks and Recreation for the purposes of a complete playground renovation at the Hearst Recreation Center, 3950 37th Street, N.W.;
    (F) The amount of $100,000 shall be allocated to the Department of Parks and Recreation for the purposes of designing and building a new state-of-the-art ADA-compliant recreation center at Ft. Stanton Recreation Park, 1812 Erie Street, S.E.;
    (G) The amount of $100,000 shall be allocated to the Department of Parks and Recreation for the purposes of a renovation project at North Michigan Park Recreation Center, 1333 Emerson Street, N.E.;
    (H) The amount of $150,000 shall be allocated to the Department of Parks and Recreation for the purposes of designing and building a new state-of-the-art ADA-compliant recreation center at Douglas Recreation Center, 2100 Stanton Terrace, S.E.;
    (I) The amount of $100,000 shall be allocated to the Department of Parks and Recreation for the Marvin Gaye Recreation Center;
    (J) The amount of $1.2 million shall be allocated to the Deputy Mayor for Planning and Economic Development for purposes of acquisition along with facade and other improvements on Nannie Helen Burroughs Avenue, N.E.;
    (K) The amount of $2 million shall be allocated to the Deputy Mayor for Planning and Economic Development for purposes of acquisition along with facade and other improvements on Pennsylvania Avenue, S.E., from the 2300 block of Pennsylvania Avenue, S.E., to Southern Avenue, S.E., at the Maryland line;
    (L) The amount of $500,000 shall be allocated to begin the planning process and development of an environment education center and other environmental improvements at Kingman Island;
    (M) The amount of $200,000 shall be allocated to the Department of Parks and Recreation for purposes of accelerating the designing and building of a new state-of-the-art ADA-compliant recreation center at Ridge Road Recreation Center at Ridge Road and Burns Street, S.E.;
    (N) The amount of $500,000 shall be allocated to the Deputy Mayor for Planning and Economic Development for purposes of issuing a grant to the Boys and Girls Club of Metropolitan Washington #10 located at 2500 14th Street, N.W., for the purpose of capital improvements.;
    (O) [Repealed].
    (P) The amount of $500,000 shall be allocated to the Deputy Mayor for Planning and Economic Development for purposes of site acquisition and site preparation costs for a sit-down restaurant in the 5800 block of Georgia Avenue, N.W.;
    (Q) The amount of $1.5 million shall be allocated to the Deputy Mayor for Planning and Economic Development for the purpose of issuing a grant to Georgia Avenue Investment Partners, LLC, to support the development of affordable housing units or neighborhood-serving retail in the 6400 block of Georgia Avenue, N.W.;
    (R) The amount of $100,000 shall be allocated to the Department of Parks and Recreation for the purposes of designing and building a new state of the art ADA compliant recreation center at Ft. Greble Recreation Center, Martin Luther King Jr. Ave. and Elmira St, S.W.; and
    (S) The amount of $150,000 shall be allocated to the Department of Parks and Recreation for the purposes of issuing a grant to the Marvin Deal African Heritage Dancers for studio/theater build-out expenses on newly acquired property at 1230 Good Hope Road, S.E.
D.C. Code § 47-817 — DC Code / Title 47 / Chapter 8 / § 47-817
§ 47-817. Comparison of rates and burdens.
Status: in_force

In establishing a real property tax rate or rates, the Council shall make a comparison of tax rates and burdens applicable to residential and nonresidential property in the District with those such rates applicable to such property in jurisdictions in the vicinity of the District. The comparison shall include other major taxes in addition to the tax on real property. Without in any way limiting the authority of the Council, it is the intention of Congress, that tax burdens in the District be reasonably comparable to those in the surrounding jurisdictions of the Washington metropolitan area.
D.C. Code § 47-1050 — DC Code / Title 47 / Chapter 10 / § 47-1050
§ 47-1050. Greater Southeast Community Hospital Corporation and Hadley Memorial Hospital.
Status: in_force

(a) (1) Beginning Tax Year 2001 and ending Tax Year 2007, the property in the District of Columbia, described as lots 3 and 4, square 5919, operated as Greater Southeast Community Hospital, shall be exempt from taxation so long as the same properties are used in carrying on the purposes and activities of the Greater Southeast Community Hospital.
  (2) Beginning Tax Year 2001 and ending Tax Year 2006, the property in the District of Columbia, described as parcel 252-0093, operated as Hadley Memorial Hospital, together with improvements thereon and personal property thereon, which property is owned by Doctors Community Healthcare Corporation, shall be exempt from taxation so long as the same property is used in carrying on the purposes and activities of the Hadley Memorial Hospital.
(a-1) For property tax years beginning 2003 and ending 2005, the property tax abatement provided in subsection (a) of this section shall be contingent upon the entities being licensed to operate by the District of Columbia Department of Health.
(b) For property tax years beginning in 2006, the property tax abatement provided in subsection (a) of this section shall be contingent upon an annual certification by the Mayor that the Greater Southeast Community Hospital Corporation has complied with the terms of the following:
  (1) The Memorandum of Understanding, dated July 19, 2001, between the Greater Southeast Community Hospital Corporation and the District of Columbia Office of Local Business Development;
  (2) The First Source Employment Agreement, dated September 26, 2001, between the Greater Southeast Community Hospital Corporation and the District of Columbia Department of Employment Services; and
  (3) The schedule of annual capital expenditures contained in Attachment S to the Committee on Finance and Revenue’s October 9, 2001 Report, as filed with the Secretary to the Council of the District of Columbia, on Bill 14-9, the Greater Southeast Community Hospital Corporation and Hadley Memorial Hospital Tax Abatement Act of 2001.
(c) The Mayor shall make the annual certification required by subsection (b) of this section on or before June 30 prior to the property tax year for which the property tax abatement shall be effective. The certification shall be made for a prior 12-month period which the Mayor shall designate by regulation. If the Mayor fails to issue a certification stating whether or not there has been compliance, the certification of compliance shall be deemed to have been made.
(d) Within 60 days after [April 4, 2003], the Mayor shall submit proposed regulations to implement the certification process provided for under subsection (b) of this section to the Council for a 45-day period of review, not including Saturdays, Sundays, legal holidays, or periods of Council recess.  The Council may approve the proposed regulations in whole or in part. If the Council has not approved or disapproved the regulations upon expiration of the 45-day review period, the regulations shall be deemed approved.
D.C. Code § 47-2410 — DC Code / Title 47 / Chapter 24 / § 47-2410
§ 47-2410. Deficiency in tax.
Status: in_force

(a) The Mayor may determine, redetermine, assess, or reassess any tax due under this chapter. Assessments of any deficiencies in the tax due under this chapter, or any interest and penalties thereon, shall be governed by § 47-4312 .
(b) Any assessment of tax, penalties, and interest that has become final pursuant to § 47-4312 shall be due and payable within 10 days after service of a final assessment by the Mayor or service of a final order by the Office of Administrative Hearings, as applicable.
D.C. Code § 47-392.14 — DC Code / Title 47 / Chapter 3 / § 47-392.14
§ 47-392.14. Other requirements for issuance of bonds.
Status: in_force

(a) Minimum debt service reserve fund requirement. — The Authority may not at any time issue bonds, notes, or other obligations pursuant to this part which are secured in whole or in part by a debt service reserve fund under § 47-392.13 if issuance of such bonds would cause the amount in the debt reserve fund to fall below the minimum reserve requirement for such fund, unless the Authority at the time of issuance of such bonds shall deposit in the fund an amount (from the proceeds of the bonds to be issued or from other sources) which when added to the amount already in such fund will cause the total amount on deposit in such fund to equal or exceed the minimum reserve fund requirement established by the Authority at the time of the establishment of the fund.
(b) Amounts included in aggregate limit on District borrowing. — Any amounts provided to the District government through the issuance of bonds, notes, or other obligations to borrow funds pursuant to this part shall be taken into account in determining whether the amount of funds borrowed by the District of Columbia during a fiscal year exceeds the limitation on such amount provided under § 1-206.03(b) .
D.C. Code § 47-340.15 — DC Code / Title 47 / Chapter 3 / § 47-340.15
§ 47-340.15. Severability.
Status: in_force

If any particular provision of this subchapter, or the application thereof to any person or circumstance, is held invalid, the remainder of this subchapter and the application of such provision to other persons or circumstances shall not be affected thereby. If any action or inaction contemplated under this subchapter is determined to be contrary to the requirements of applicable law, such action or inaction shall not be necessary for the purpose of issuing of the bonds authorized by this subchapter, and the validity of the bonds shall not be adversely affected.
D.C. Code § 47-4643 — DC Code / Title 47 / Chapter 46 / § 47-4643
§ 47-4643. 800 Kenilworth Avenue Northeast redevelopment project.
Status: in_force

The real property described as Lot 8, Square 5058, and any improvements thereon, shall be exempt from the tax imposed by Chapter 8 of this title for 10 years.
D.C. Code § 47-1804.04 — DC Code / Title 47 / Chapter 18 / § 47-1804.04
§ 47-1804.04. Income from installment sales.
Status: in_force

If a person reports any portion of his income from installment sales for federal income tax purposes under § 453 of the Internal Revenue Code of 1986   (§ 453 of Title 26, United States Code  ) and as the same may hereafter be amended and if such income is subject to tax under this chapter, he may report such income under this chapter in the same manner and upon the same basis as the same was reported by him for federal income tax purposes, if such method of reporting is accepted and approved by the Commissioner of Internal Revenue.
D.C. Code § 47-2605 — DC Code / Title 47 / Chapter 26 / § 47-2605
§ 47-2605. Prosecutions.
Status: in_force

All prosecutions for violations of this chapter shall be in the Superior Court of the District of Columbia by the Attorney General for the District of Columbia or any of his assistants.
D.C. Code § 47-3505 — DC Code / Title 47 / Chapter 35 / § 47-3505
§ 47-3505. Nonprofit housing organizations — Qualifications; exemptions.
Status: in_force

(a) In order to qualify for an exemption under this section, a nonprofit housing organization shall have been approved by the Internal Revenue Service as exempt from federal income tax under 26 U.S.C. § 501(c)(3) or (4).
(b) Transfers of property to a qualifying nonprofit housing organization shall be exempt from the transfer tax pursuant to § 47-902 , if:
  (1) A return under oath, certifying the organization’s intent to transfer the property, within 36 months, to a household (or to households in at least 35% of the units in a multifamily property) subject to the income limitations and conditions of transfer described in § 47-3502 or to a cooperative housing association exempt from the deed recordation tax pursuant to § 47-3503(a)(2) , accompanies the deed at the time of its offer for recordation; and
  (2) The purchaser receives a credit against the purchase price of the property in an amount equal to the total tax that would have been due without regard to this subsection.
(c) (1) Deeds of property transferred to a qualifying nonprofit housing organization shall be exempt from the deed recordation tax pursuant to § 42-1102 , if a return under oath, certifying the organization’s intent to transfer the property within 36 months to a household (or to households in at least 35% of the units in a multifamily property) subject to the income limitations and conditions of transfer described in § 47-3502 or to a cooperative housing association exempt from the deed recordation tax pursuant to § 47-3503(a)(2) , accompanies the deed at the time of its offer for recordation.
  (2) Recordation of a construction loan deed of trust or mortgage, as that term is defined in § 42-1101(9) , or a permanent loan deed of trust or mortgage, as that term is defined in § 42-1101(10) , shall be exempt from the deed recordation tax pursuant to § 42-1102 , if the property securing the deed of trust or mortgage is owned by or is being simultaneously transferred to a qualifying nonprofit housing organization.
(d) Property transferred to a qualifying nonprofit housing organization shall be exempt from the real property tax pursuant to § 47-1002 , through the end of the third tax year following the year in which the property was transferred to the organization if a return under oath, certifying the organization’s intent to transfer the property within 1 year to a household (or to households in at least 35% of the units in a multifamily property) subject to the income limitations and conditions of transfer in § 47-3502 or to a cooperative housing association exempt from the deed recordation tax pursuant to § 47-3503(a)(2) , accompanies the deed at the time of its offer for recordation.
(e) A qualifying nonprofit housing organization shall be exempt from the provisions of Chapter 17 of Title 42 .
(f) (1) Subject to the requirements of paragraphs (2) and (3) of this subsection, any nonprofit organization that has been denied exemption from District of Columbia real property taxes pursuant to § 47-1002 and has acquired property to develop more than 10 units of housing for affordable or lower income homeownership households in the District of Columbia and subdivides the acquired property into more than 10 units shall have 2 years from the date of the subdivision of the property to hold the property as exempt from the recordation, transfer, and real property taxes associated with the acquisition and development of the property for low-income or affordable housing.
  (2) Recordation, transfer, and real property tax assessments associated with the acquisition of a property under paragraph (1) of this subsection shall not be assessed against a nonprofit organization that acquires property and subdivides it for resale into more than 10 units to low-income home owners when the first low-income home owner purchases a home within 2 years of the subdivision of the real property into lots on the records and cadastral maps of the Office of Tax and Revenue.
  (3) Real property owned or acquired by a nonprofit organization shall be exempt from recordation, transfer and real property taxes if the nonprofit organization subdivides the property into more than 10 units of low-income housing and completes the sale of all units of low-income housing on the property within 4 years from the date of acquisition.
D.C. Code § 47-811.02 — DC Code / Title 47 / Chapter 8 / § 47-811.02
§ 47-811.02. Overpayment; credit or refund; interest.
Status: in_force

(a) Subject to subsection (b) of this section, if there is a payment of real property tax that results in an overpayment for a billing period or levy with priority, the overpayment shall be credited in order of priority against the real property tax owing on the property for a subsequent billing period or levy.
(b) The Mayor shall refund the payment, less the real property tax owing, to the person who made the payment; provided, that the refund shall not be allowed unless:
  (1) A claim for refund within 3 years from the date the payment was made;
  (2) The Office of Tax and Revenue has corrected or changed an assessment or real property classification under § 47-825.01a(f) which created the overpayment;
  (3) The property has been so reassessed under § 47-831 that an overpayment resulted for the periods of reassessment;
  (4) The tax was abated for reasonable cause under § 47-1007 ; or
  (5) The refund results from the grant of a real property tax exemption.
(c) A claim for refund shall be made in the manner prescribed by the Mayor.
(d) The District of Columbia shall pay interest on the overpayment beginning 90 days after the receipt of the claim for refund.
(e) The interest payable by the District under subsection (d) of this section shall be at the rate provided in § 47-3310(c) .
(f) The owner, after seeking refund of the overpayment as set forth in this section, may, within one year from the last day of the tax year in which the claim for refund was made, file suit in the Superior Court of the District of Columbia in the same manner and to the same extent as provided in §§ 47-3303 and 47-3304 ; provided, that the real property tax, including any penalties and interest, shall have first been paid.
(g) This section shall not apply to an action timely filed under § 47-825.01a(g) and (h).
D.C. Code § 47-895.34 — DC Code / Title 47 / Chapter 8 / § 47-895.34
§ 47-895.34. Termination of Special Assessment.
Status: in_force

(a) The authority to levy Special Assessments under this subchapter shall terminate on the day after all the bonds secured by that Special Assessment and issued pursuant to the authority granted in [ subchapter II of Chapter 17R of Title 8 ] are paid for and are no longer outstanding pursuant to their terms. Notwithstanding the preceding sentence, any delinquent Special Assessments and related penalties and interest shall remain due as provided herein until fully paid.
(b) If a property owner elects to pay in full, prior to maturity, all principal and outstanding interest on the Energy Efficiency Loan Agreement, the repayment amount shall be deposited into the applicable Special Energy Assessment Bond Debt Service Account of the Special Energy Assessment Fund.
D.C. Code § 47-355.01 — DC Code / Title 47 / Chapter 3 / § 47-355.01
§ 47-355.01. Definitions.
Status: in_force

For the purposes of this subchapter, the term:
(1) “Agency” means an agency, office, department, board, commission, or independent agency or instrumentality of the District Government.
(2) “Apportionment” means the division of an agency’s appropriated budget authority by periods within a fiscal year.
(2A) “Emergencies involving the safety of human life or the protection of property” does not include ongoing, regular functions of government the suspension of which would not imminently threaten the safety of human life or the protection of property.
(3) “Employee” means an individual who performs a function of the District Government and who receives compensation for the performance of that function.
(4) “Manager” means an individual chosen or appointed to manage, direct, or administer some affairs of the agency, including the expenditure of funds.
(5) “Program” means the highest level, for budgeting and expenditure control, within the agency that the District of Columbia Government uses for a specific purpose for appropriated budget authority. A program may consist of multiple activities, which combined achieve the stated purpose and goals.
D.C. Code § 47-2887.01 — DC Code / Title 47 / Chapter 28 / § 47-2887.01
§ 47-2887.01. Definitions.
Status: in_force

For the purposes of this part, the term:
(1) “Agency contract” means an agreement in which a student-athlete authorizes a person to negotiate or solicit on behalf of the student-athlete a professional-sports-services contract or an endorsement contract.
(2) "Athlete agent":
  (A) Means an individual, whether or not registered under this part , who:
    (i) Directly or indirectly recruits or solicits a student-athlete to enter into an agency contract or, for compensation, procures employment or offers, promises, attempts, or negotiates to obtain employment for a student-athlete as a professional athlete or member of a professional sports team or organization;
    (ii) For compensation or in anticipation of compensation related to a student-athlete's participation in athletics:
      (I) Serves the athlete in an advisory capacity on a matter related to finances, business pursuits, or career management decisions, unless the individual is an employee of an educational institution acting exclusively as an employee of the institution for the benefit of the institution; or
      (II) Manages the business affairs of the athlete by providing assistance with bills, payments, contracts, or taxes; or
    (iii) In anticipation of representing a student-athlete for a purpose related to the athlete's participation in athletics:
      (I) Gives consideration to the student-athlete or another person;
      (II) Serves the student-athlete in an advisory capacity on a matter related to finances, business pursuits, or career management decisions; or
      (III) Manages the business affairs of the student-athlete by providing assistance with bills, payments, contracts, or taxes.
  (B) Does not include an individual who:
    (i) Acts solely on behalf of a professional sports team or organization; or
    (ii) Is a licensed, registered, or certified professional and offers or provides services to a student-athlete customarily provided by members of the profession, unless the individual:
      (I) Recruits or solicits the student-athlete to enter into an agency contract;
      (II) For compensation, procures employment or offers, promises, attempts, or negotiates to obtain employment for the student-athlete as a professional athlete or member of a professional sports team or organization; or
      (III) Receives consideration for providing the services calculated using a different method than for an individual who is not a student-athlete.
(3) “Athletic director” means an individual responsible for administering the overall athletic program of an educational institution or, if an educational institution has separately administered athletic programs for male students and female students, the athletic program for males or the athletic program for females, as appropriate.
(4) “Contact” means a communication, direct or indirect, between an athlete agent and a student-athlete, to recruit or solicit the student-athlete to enter into an agency contract.
(4A) "Educational institution" includes a public or private elementary school, secondary school, technical or vocational school, community college, college, or university.
(5) “Endorsement contract” means an agreement under which a student-athlete is employed or receives consideration to use on behalf of the other party any value that the student-athlete may have because of publicity, reputation, following, or fame obtained because of athletic ability or performance.
(5A) "Enrolled" or "enrolls" means registered for courses and attending athletic practice or class.
(6) “Intercollegiate sport” means a sport played at the collegiate level for which eligibility requirements for participation by a student-athlete are established by a national association for the promotion or regulation of collegiate athletics.
(6A) "Interscholastic sport" means a sport played between educational institutions that are not community colleges, colleges, or universities.
(6B) "Licensed, registered, or certified professional" means an individual licensed, registered, or certified as an attorney, dealer in securities, financial planner, insurance agent, real estate broker or sales agent, tax consultant, accountant, or member of a profession, other than that of athlete agent, who is licensed, registered, or certified by the District or a nationally recognized organization that licenses, registers, or certifies members of the profession on the basis of experience, education, or testing.
(6C) "Mayor" includes the Mayor's delegee.
(7) “Person” means an individual, corporation, business trust, estate, trust, partnership, limited liability company, association, joint venture, government, governmental subdivision, agency, or instrumentality, public corporation, or any other legal or commercial entity.
(8) Professional-sports-services-contract" means an agreement under which an individual is employed as a professional athlete or agrees to render services as a player on a professional sports team or with a professional sports organization.
(9) “Record” means information that is inscribed on a tangible medium or that is stored in an electronic or other medium and is retrievable in perceivable form.
(9A) "Recruit or solicit" means to attempt to influence the choice of an athlete agent by a student-athlete or, if the student-athlete is a minor, the choice by a parent or guardian of the student-athlete. The term does not include giving advice on the selection of a particular agent in a family, coaching, or social situation unless the individual giving the advice does so because of the receipt or anticipated receipt of an economic benefit, directly or indirectly, from the agent.
(10) “Registration” means registration as an athlete agent pursuant to this part.
(10A) "Sign" means, with present intent to authenticate or adopt a record, to:
  (A) Execute or adopt a tangible symbol; or
  (B) Attach to or logically associate with the record an electronic symbol, sound, or process.
(11) “State” means a State of the United States, the District of Columbia, Puerto Rico, the United States Virgin Islands, or any territory or insular possession subject to the jurisdiction of the United States.
(12) "Student-athlete" means an individual who is eligible to attend an educational institution and engages in, is eligible to engage in, or may be eligible in the future to engage in, any interscholastic or intercollegiate sport.  The term does not include an individual permanently ineligible to participate in a particular interscholastic or intercollegiate sport for that sport.
D.C. Code § 47-1099.09 — DC Code / Title 47 / Chapter 10 / § 47-1099.09
§ 47-1099.09. National League of American Pen Women; Lot 0825, Square 0158.
Status: in_force

(a) The real property located at 1300 17th Street, N.W., known for tax and assessment purposes as Lot 0825, Square 0158 ("Property") shall be exempt from real property taxation as long as the National League of American Pen Women is the owner and operator of the Property and [the Property] is used for the purposes and activities of the National League of Pen Women, subject to the provisions of §§ 47-1007 [and] 47-1009 , but not § 47-1005 .
(b) The tax exemption provided by this section shall begin as of October 1, 2016.
D.C. Code § 47-1009 — DC Code / Title 47 / Chapter 10 / § 47-1009
§ 47-1009. Appeals from assessments.
Status: in_force

(a) (1) Within 6 months after the date on which the Mayor mails written denial of an exemption under §§ 47-1002 , 47-1005 , and 47-1007 to 47-1010 , any institution, organization, corporation, or association aggrieved by any assessment, classification, equalization, or valuation of real property deemed to be exempt from taxation under the provisions of §§ 47-1002 , 47-1005 , and 47-1007 to 47-1010 may appeal to the Superior Court of the District of Columbia in the same manner and to the same extent as is provided in §§ 47-3303 and 47-3304 . Payment of the tax bill shall not be a prerequisite for the appeal.
  (2) Approval of the assessment rolls described in § 47-825(g) [repealed], shall not preclude the Mayor from making decisions on applications for exemptions filed before July 1st and pending before the Mayor at the time the assessment roll is approved, and all decisions in regard to the application shall be appealable as provided in paragraph (1) of this subsection.
(b) (1) Applications for exemption from the real property tax must be received on or before September 30 to obtain the exemption for the full tax year. If approved, the exemption will become effective as of October 1 of the tax year for which the exemption is granted.
  (2) Effective October 1, 1994, and for each tax year thereafter:
    (A) Any real property eligible for exemption from real property tax under § 47-1002 shall be exempt from real property tax as of the first month following the date on which a properly completed application has been filed. Real property tax shall be prorated on a monthly basis. The Mayor may prorate the real property tax to the date the property is eligible for an exemption from real property tax. Real property is eligible for an exemption from real property tax if it meets the requirements set forth in § 47-1002 and a properly completed application is filed with the Mayor.
    (B) When real property exempt from real property tax, as provided for in this section, becomes ineligible for the exemption, the owner of the real property shall notify the Mayor (in a manner and at a time as the Mayor may prescribe by regulation) of the real property’s ineligibility. The Mayor shall terminate the exemption effective as of the first full month following the date the property became ineligible for the exemption.
D.C. Code § 47-2731 — DC Code / Title 47 / Chapter 27 / § 47-2731
§ 47-2731. Findings.
Status: repealed

Repealed.
D.C. Code § 47-2505 — DC Code / Title 47 / Chapter 25 / § 47-2505
§ 47-2505. Note brokers.
Status: in_force

Note brokers shall pay a tax of $100 per annum. Every person, firm, company, or association not incorporated (except private banks and bankers) that loans money on promissory notes without real estate or collateral security or advances money on personal property as security without possession of said personal property shall be deemed a note broker; provided, that exception shall be made of cooperative associations whose business is restricted to the members of such association.
D.C. Code § 47-895.03 — DC Code / Title 47 / Chapter 8 / § 47-895.03
§ 47-895.03. Levy of special assessment.
Status: in_force

(a) The Special Assessment levied under this section shall be collected in the Southwest Waterfront Improvement Benefit District each fiscal year beginning with the 1st fiscal year after the issuance of the bonds and continuing until the year specified in § 47-895.06 in an amount determined as provided for in this section. A memorandum of the Special Assessment shall be recorded in the land records of the District.
(b) There is levied for each fiscal year a Special Assessment upon all real property in the Southwest Waterfront Improvement Benefit District in an amount equal to the Maximum Special Assessment. The Special Assessment shall be an amount equal to the Special Assessment Requirement. The Special Assessment Requirement for any fiscal year shall be estimated by the administrator and determined by the Chief Financial Officer and shall be an amount equal to:
  (1) The amount required in such fiscal year to pay:
    (A) Debt Service and other periodic costs, including deposits to sinking funds, on the bonds;
    (B) Any amount required to replenish any reserve fund established in association with the bonds;
    (C) Any amount equal to the estimated delinquencies expected in payment of the Special Assessment not otherwise taken into account; and
    (D) The costs of remarketing, credit enhancement, bond insurance, and liquidity facility fees, including fees for instruments that serve as the basis of a reserve fund related to any indebtedness in lieu of cash; less
  (2) The Special Assessment Credit equal to the sum of:
    (A) TIF Revenues and PILOT Revenues available to apply to the Special Assessment Requirement for that fiscal year;
    (B) Any credits available pursuant to the Indenture of Trust, such as capitalized interest, reserves, and investment earnings on any account balances; and
    (C) Any other revenues available to apply to the Special Assessment Requirement.
(c) Commencing with the fiscal year in which bonds are first issued and for each following fiscal year, the District shall determine the Special Assessment Requirement, if any, as provided in subsection (b) of this section for the fiscal year and shall collect the Special Assessment proportionately from each lot in arrears in an amount up to the Adjusted Maximum Special Assessment from each lot such that the total of the Special Assessment to be collected shall equal the Special Assessment Requirement. The administrator shall provide an estimate to the Chief Financial Officer each fiscal year of the Special Assessment to be collected from each lot in conformance with the provisions of this section.
(d) The Maximum Special Assessment shall be established by the Chief Financial Officer at the time the bonds are issued to reflect the rate of interest on the bonds, and the amount of the bonds issued, in an amount that provides for adequate Special Assessment revenue to pay Debt Service and any other expected amounts of the Special Assessment Requirement as provided in the Indenture of Trust. The Maximum Special Assessment for each lot shall be the Maximum Special Assessment divided by the Equivalent Units of all lots subject to Special Assessment multiplied by the Equivalent Unit of each lot, which may be calculated separately for each phase and the bonds issued with respect to each phase. The Adjusted Maximum Special Assessment for the lot shall be equal to the Maximum Special Assessment for the lot less the Special Assessment Credit for the lot. The Special Assessment Credit applied to all lots shall not exceed the TIF Revenues and the PILOT Revenues taken into account in determining the Special Assessment Requirement.
(e) The Special Assessment to be collected from any lot may be increased as a result of a default in the payment of the Special Assessment levied on any other lot only in accordance with the provisions of this section. The Special Assessment to be collected from any lot shall not be increased above the Adjusted Maximum Special Assessment as a result of a default in the payment of the Special Assessment levied on any other lot. If the Special Assessment to be collected from any lot is less than the Adjusted Maximum Special Assessment for such lot, the Special Assessment may be increased up to the Adjusted Maximum Special Assessment as a result of the default in the payment of the Special Assessment levied on any other lot.
(f) The Special Assessment shall be an assessment for purposes of §§ 47-832 through 47-835 relating to subdivision of lots, parcels, or tracts.
D.C. Code § 47-1508 — DC Code / Title 47 / Chapter 15 / § 47-1508
§ 47-1508. Exemptions.
Status: in_force

(a) The following personal property shall be exempt from the tax imposed by this act [this subchapter]:
  (1) The personal property of any corporation, and any community chest fund or foundation, organized exclusively for religious, scientific, charitable, or educational purposes, including hospitals, no part of the net earnings of which inure to the benefit of any private shareholder or individual; provided, that (A) the organization shall have first obtained a letter from the Mayor stating that it is entitled to the exemption, and (B) any personal property used for activities that generate unrelated business income subject to tax under section 511 of the Internal Revenue Code of 1986 shall not be exempt.
  (2) Works of art owned by a nonresident of the United States, who is not a citizen of the United States, so long as the works of art were lent without charge to the trustees of the National Gallery of Art solely for exhibition without charge to the general public.
  (3) Any motor vehicle or trailer registered according to subchapter I of Chapter of Title 50, except that special equipment mounted on a motor vehicle or trailer and not used primarily for the transportation of persons or property shall be taxed as tangible personal property as provided by law.
  (3A) The personal property of any company subject to a gross receipts or distribution tax imposed by Chapter 25 or Chapter 39 of this title .
  (4) Repealed.
  (4A) Repealed.
  (5) Repealed.
  (6) Repealed.
  (7) Beginning on May 1, 1997, the personal property of a wireless telecommunication company, as defined in § 47-3901(12) , irrespective of whether the property is used or consumed in furnishing a service the charges from which are subject to Chapter 39 of this title .  For purposes of this subparagraph, the term “personal property” shall not include office equipment or office furniture.
  (8) The personal property of any digital audio radio satellite service company operating under a digital audio radio service by satellite license granted by the Federal Communications Commission; provided, that such company is subject to a gross receipts tax in force in the District for the period of time or for any portion of the time covered by any return required to be filed by Chapter 15 of this title .
  (9) (A) The personal property of a qualified supermarket, as defined in § 47-3801(2) , which is a development, as defined in § 47-3801(1) , for the first 10 years for which the tax imposed by this chapter would otherwise be due.
    (B) The exemption granted by subparagraph (A) of this paragraph shall apply only:
      (i) During the time that the real property is used as a supermarket;
      (ii) In the case of the development of a qualified supermarket on real property not owned by the supermarket, if the owner of the real property leases the land or structure to the supermarket at a fair market rent reduced by the amount of the real property tax exemption provided by § 47-1002(23) ; and
      (iii) During the time that the supermarket development is in compliance with the requirements of subchapter X of Chapter 2 of Title 2 .
  (10) [Repealed].
  (11) Systems using exclusively solar energy as defined in § 34-1431(14) ; provided, that, notwithstanding any other provision of law, the Chief Financial Officer shall transfer $120,000 from the certified revenues deposited in the Renewable Energy Development Fund established by § 34-1436 to the unrestricted fund balance of the General Fund of the District of Columbia and shall recognize the $120,000 as local funds revenue in fiscal year 2013 and in each subsequent fiscal year.
  (12) Beginning October 1, 2016, cogeneration systems, which shall mean systems that produce both:
    (A) Electric energy; and
    (B) Steam or forms of useful energy (such as heat) that are used for industrial, commercial, heating, or cooling purposes.
  (13) (A) Computer software, unless:
      (i) The software is incorporated as a permanent component of a computer, machine, piece of equipment, or device, or of real property, and the software is not commonly available separately; or
      (ii) The cost of the software is included as part of the cost of a computer, machine, piece of equipment, or device, or of the cost of real property on the books or records of the taxpayer.
    (B) This paragraph shall not be construed to affect the value of a machine, device, piece of equipment, or computer, or the value of real property, or to affect the taxable status of any other property subject to tax under this title .
(a-1) Nothing contained within this act [this subchapter], nor any prior act of Congress relating to the District of Columbia, shall be deemed to impose upon any person, firm, association, company, or corporation a tax based upon tangible personal property owned and stored by the person in a public warehouse in the District of Columbia for a period of time no longer than is necessary for the convenience or exigencies of reshipment and transportation to its destination outside the District of Columbia.
(b) The Mayor shall issue rules necessary to carry out the provisions of subsection (a)(3)(A) and (B) [now subsections (a)(4) and (5) (repealed)] of this section in accordance with subchapter I of Chapter 5 of Title 2 .
D.C. Code § 47-317.03a — DC Code / Title 47 / Chapter 3 / § 47-317.03a
§ 47-317.03a. Chief Financial Officer — Powers during control periods.
Status: in_force

(a) Notwithstanding any other provision of law, during any control period in effect under part B of subchapter VII of this chapter the following shall apply:
  (1) The heads and all personnel of the following offices, together with all other District of Columbia accounting, budget, and financial management personnel (including personnel of independent agencies but not including personnel of the legislative and judicial branches of the District government), shall be appointed by, shall serve at the pleasure of, and shall act under the direction and control of the Chief Financial Officer:
    (A) The Office of the Treasurer;
    (B) The Controller of the District of Columbia;
    (C) The Office of the Budget;
    (D) The Office of Financial Information Services; and
    (E) The Department of Finance and Revenue. The District of Columbia Financial Responsibility and Management assistance Authority established pursuant to § 47-391.01 , may remove such individuals from office for cause, after consultation with the Mayor and the Chief Financial Officer.
  (2) The Chief Financial Officer shall prepare and submit to the Mayor, for inclusion in the annual budget of the District of Columbia under part D of title IV of the District of Columbia Home Rule Act of 1973, approved December 24, 1973 (87 Stat. 774; Public Law 93-198) [§§ 1-204.41 through 1-204.56e ], as amended, for each fiscal year occurring during a control period in effect under part B of subchapter VII of this chapter , annual estimates of the expenditures and appropriations necessary for the operation of the Office of the Chief Financial Officer for the year. All such estimates shall be forwarded by the Mayor to the Council of the District of Columbia for its action pursuant to §§ 1-204.46 and 1-206.03(c) , without revision but subject to recommendations. Notwithstanding any other provisions of the District of Columbia Home Rule Act, Public Law 93-198, approved December 24, 1973 [ Chapter 2 of Title 1 , D.C. Official Code], the Council may comment or make recommendations concerning such estimates, but shall have no authority to revise such estimates.
D.C. Code § 47-2853.14 — DC Code / Title 47 / Chapter 28 / § 47-2853.14
§ 47-2853.14. Inactive status.
Status: in_force

(a) Upon application by any person licensed, certified, or registered to practice an occupation or profession in the District and payment of an inactive status fee established by the Mayor, the Mayor shall place such person on inactive status.
(b) While on inactive status, the person shall not be subject to the renewal fee and shall not practice, attempt to practice, or offer to practice the occupation or profession in the District.
(c) The Mayor shall issue a license or certificate or shall register any person who is on inactive status for less than 5 years and who desires to resume the practice of an occupation or profession for which that person was previously licensed, certified, or registered if that person:
  (1) Pays the fee established by the Mayor;
  (2) Complies with the continuing education requirements in effect at the time application is made for reactivation; and
  (3) Complies with all current requirements for renewal of licensing, certification, or registration.
(d) If the person seeking return to active status has been on inactive status for 5 years or more, he or she shall be considered a new applicant and shall be required to meet all current requirements for licensure, unless the relevant board in its discretion determines that the failure to renew during the 5-year inactive period was due to reasonable cause or excusable neglect.