D.C. Code § 47-706 — DC Code / Title 47 / Chapter 7 / § 47-706
§ 47-706. System to be used outside City — Plat books.
Status: in_force

The Mayor of the District of Columbia shall cause to be prepared a series of volumes of plats, on a scale of 100 feet to the inch, embracing all the land in said District outside the City of Washington, these plats to show at all times the separate parcels of land created by subdivisions, sales, wills, condemnations, dedications, decrees of court, or otherwise, each with its distinctive number. Said books shall be kept in the Office of the Surveyor of said District, and shall be numbered according to the first and last page numbers of each volume, the pages being numbered continuously, and indefinitely rising in numbers as new books are opened to record changes in the outlines of parcels from any cause.
D.C. Code § 47-355.08 — DC Code / Title 47 / Chapter 3 / § 47-355.08
§ 47-355.08. Notice requirement.
Status: in_force

Within 30 days of the effective date of this subchapter [April 4, 2003], the Mayor shall issue an administrative order advising all District agency heads, deputy agency heads, chief financial officers, agency budget directors, agency controllers, and other managers of the requirement of this subchapter.
D.C. Code § 47-349 — DC Code / Title 47 / Chapter 3 / § 47-349
§ 47-349. Powers of Mayor and District of Columbia Auditor; accountability of Auditor.
Status: repealed

Repealed.
D.C. Code § 47-1354 — DC Code / Title 47 / Chapter 13A / § 47-1354
§ 47-1354. Payment of other taxes and liabilities by purchaser; assignment.
Status: in_force

(a) After the 6-month waiting period set forth in § 47-1370 , as may be reduced under § 47-1353 , has expired, the purchaser may pay other taxes, interest, and penalties owing on the real property for any period for which the real property has not been validly sold.
(b) Upon payment as specified in § 47-1361(a) or by another purchaser under § 47-1382(c) , the purchaser shall receive a refund of its payment made under this section, with interest as required to be paid by the redeemer or such other purchaser. The purchaser shall receive interest only on the principal tax amount paid and not on the interest or penalties paid. The purchaser is entitled to the refund only if the purchaser’s certificate of sale is not void and the purchaser provides proof satisfactory to the Mayor that the purchaser made the payment.
(c) If the certificate becomes void, a payment credited to the account of the real property under this section shall be nonrefundable.
(d) The Mayor shall prescribe, by regulation, the procedures for making a payment under this section. Notwithstanding any other law, the Mayor may require payment to be made directly to the Office of Tax and Revenue or any other entity, and payment may be held in escrow or applied as designated.
(e) The purchaser shall immediately notify the Mayor, in the manner that the Mayor shall prescribe, of a payment made under this section. If the purchaser fails to notify the Mayor, the Mayor shall not be liable to the purchaser for the amount of the payment.
(f) If the purchaser assigns a certificate of sale in accordance with § 47-1349 , the purchaser shall also assign to the assignee the purchaser’s interest in the payment made under this section. The purchaser shall immediately notify the Mayor of the assignments in the manner that the Mayor may prescribe. Failure of the purchaser to assign the interest at the time the certificate of sale is assigned, or to immediately notify the Mayor of the assignment of the interest, shall invalidate the assignment of the certificate of sale and the assignment of the interest.
D.C. Code § 47-1923 — DC Code / Title 47 / Chapter 19 / § 47-1923
§ 47-1923. Administration; testimony; production of books and records.
Status: repealed

Repealed.
D.C. Code § 47-1818.02 — DC Code / Title 47 / Chapter 18 / § 47-1818.02
§ 47-1818.02. Tax credits to Qualified Social E-Commerce Companies.
Status: in_force

(a) Subject to subsection (c) of this section and § 47-1818.04 , the real property taxes imposed by Chapter 8 of this title with respect to qualified real property shall be abated up to the amount of the new hire wage credit, beginning in fiscal year 2016 and continuing until the new hire wage credit is exhausted or forfeited, or through fiscal year 2025, whichever occurs earlier; provided, that:
  (1) The annual new hire wage credit amount accrued shall be determined as of the end of each calendar year from 2010 through 2015 by multiplying the total new hire wage credit earned by a Qualified Social E-Commerce Company in each calendar year by the annual resident hiring factor in the same calendar year. The total new hire wage credit amount shall be the aggregate of the new hire wage credit amount earned in each calendar year, subject to the new hire wage credit cap. The amount of any new hire wage credit earned in a calendar year shall be based on new hire information reported by a Qualified Social E-Commerce Company to the Office of Tax and Revenue in its corporate tax filing for each calendar year.
  (2) Notwithstanding any other provision of this subchapter, no person shall claim an abatement pursuant to this section before October 1, 2015, and unless that person occupies qualified real property before April 1, 2017.
  (3) If a Qualified Social E-Commerce Company leases or subleases any portion of the qualified real property, the new hire wage credit shall be applied only to a pro rata portion of the assessment on the qualified real property, which shall equal the ratio of the square footage of building area on the qualified real property that the Qualified Social E-Commerce Company occupies to the total square footage of building area that could be occupied.
(b) Subject to subsection (c) of this section and § 47-1818.04 , the corporate income tax imposed on a Qualified High Technology Company by § 47-1817.06 with respect to taxable income earned by a Qualified Social E-Commerce Company shall be abated up to the amount of the resident employment credit for 5 years commencing on the date that the Qualified Social E-Commerce Company occupies qualified real property (except, that in no instance shall such 5-year period begin before October 1, 2015), or until the resident employment credit is exhausted or forfeited as provided pursuant to this subchapter, or through fiscal year 2025, whichever occurs earlier. The resident employment credit amount available to be applied against the tax imposed by § 47-1817.06 shall be determined each tax year by applying the resident new hire proportions during the timeframe set forth in § 47-1818.01(14) .
(c) (1) An abatement provided for in this section shall only be granted if:
    (A) The Qualified Social E-Commerce Company continues for the duration of the abatement period to:
      (i) Be a Qualified Social E-Commerce Company; and
      (ii) Hires at least 50 new hires annually in the District of Columbia during each year of the abatement period, and certifies the new hires to the Department of Employment Services;
    (B) The Qualified Social E-Commerce Company employs at least 1,000 persons in the District of Columbia during the period commencing on October 1, 2015, through the end of the abatement period, and certifies the employment to the Department of Employment Services;
    (C) Within 180 days of the effective date of this subchapter, the Mayor certifies that the Qualified Social E-Commerce Company has entered into a BAS agreement in accordance with §§ 47-1818.03 and 47-1818.04 ;
    (D) If the qualified real property is leased to the Qualified Social E-Commerce Company, the lease is for a period of at least 10 years and the owner of the real property passes the abatement through to the Qualified Social E-Commerce Company;
    (E) The Qualified Social E-Commerce Company continues to occupy a qualified real property from its initial occupancy of the qualified real property throughout the duration of the abatement period;
    (F) If the Qualified Social E-Commerce Company owns the qualified real property, the qualified real property is not during the abatement period:
      (i) Sold, transferred, exchanged, or otherwise conveyed; or
      (ii) Leased to an unrelated entity in excess of 50% of the gross floor area, unless the Qualified Social E-Commerce Company maintains occupancy of at least 200,000 square feet of gross floor area;
    (G) If the Qualified Social E-Commerce Company leases qualified real property, the lease is not during the abatement period:
      (i) Assigned to a third party, other than to a related entity; or
      (ii) Subleased to an unrelated entity in excess of 50% of the gross floor area, unless the Qualified Social E-Commerce Company maintains occupancy of at least 200,000 square feet of gross floor area; and
    (H) The Qualified Social E-Commerce Company has not filed a petition in bankruptcy in connection with the Qualified Social E-Commerce Company’s business.
  (2) (A) If a Qualified Social E-Commerce Company fails or ceases to comply with or achieve the provisions of paragraph (1)(A) through (C) of this subsection, any abatement provided for in this section shall not apply during the period of non-compliance.
    (B) If a Qualified Social E-Commerce Company fails or ceases to comply with or achieve the provisions of paragraph (1)(D) through (H) of this subsection, any abatement provided for in this section shall immediately terminate and cease to be granted.
D.C. Code § 47-857.09 — DC Code / Title 47 / Chapter 8 / § 47-857.09
§ 47-857.09. Tax abatements for new residential developments — Abatement caps.
Status: in_force

(a) The Mayor may approve up to $2.5 million in annual tax abatements under §§ 47-857.03 and 47-857.05 ; provided, the Mayor may approve only up to $500,000 in annual tax abatements in fiscal year 2003.
(b) The Mayor may approve up to $2 million in annual tax abatements under §§ 47-857.04 and 47-857.06 .
(c) The Mayor may approve up to $3.5 million in annual tax abatements under §§ 47-857.07 and 47-857.08 ; provided, that $500,000 shall be reserved for properties in eligible area #4.
D.C. Code § 47-372 — DC Code / Title 47 / Chapter 3 / § 47-372
§ 47-372. Definitions.
Status: in_force

For purposes of this subchapter:
(1) The term “Mayor” means the Mayor of the District of Columbia.
(2) The term “Council” means the Council of the District of Columbia.
(3) The term “fund” means a fiscal and accounting entity with a self-balancing set of accounts recording cash and other financial resources, together with all related liabilities and residual equities or balances, and changes therein, which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations.
(4) The term “fund type” means grouping or classification of funds of similar character or purpose.
(5) The term “fund category” means groupings or classifications of fund types of similar character or purpose.
(6) The term “account group” means a grouping of accounts as provided in § 47-373(3) .
(7) The term “fixed asset” means capitalized, tangible, long-lived assets which are of significant value. General fixed assets are District fixed assets not recorded in a specific fund.
(8) The term “generally accepted accounting principles” (GAAP) means uniform minimum standards of or guidelines to financial accounting and reporting which are promulgated by recognized authoritative accounting organizations or entities, such as, but not limited to, the Financial Accounting Standards Board (FASB) and predecessor organizations, the American Institute of Certified Public Accountants (AICPA), the National Council on Government Accounting (NCGA), the Securities and Exchange Commission (SEC) and the Comptroller General of the United States.
D.C. Code § 47-2206 — DC Code / Title 47 / Chapter 22 / § 47-2206
§ 47-2206. Exemptions.
Status: in_force

The tax imposed by this chapter shall not apply to the following:
(1) Sales upon which taxes are properly collected under Chapter 20 of this title ;
(2) Sales exempt from the taxes imposed under Chapter 20 of this title ;
(3) Sales upon which the purchaser has paid a retail sales tax or made reimbursement therefor to a vendor or retailer under the laws of any state or territory of the United States;
(4) Sales of material or equipment used in the construction, and materials used in the repair or alteration, of real property; provided, that the materials are temporarily stored, for no longer than 90 days, in the District for the purpose of subsequently transporting the property outside the District for use solely outside the District; and
(5) Any sales concomitant to the transfer of real and personal property between the electric company and the District pursuant to [§ 34-1313.11(c)] .
D.C. Code § 47-2884.03 — DC Code / Title 47 / Chapter 28 / § 47-2884.03
§ 47-2884.03. Appointment of Mayor as attorney; application for license; cash capital; application fee; endorsement to master business license.
Status: in_force

(a) No license shall be issued to any person unless and until such person shall, in writing and in the form prescribed by the Mayor, appoint the Mayor as his true and lawful attorney upon whom all judicial and other process or legal notice directed to such person may be served. A copy of any such process or notice so served upon the Mayor shall be forthwith sent by registered mail by the plaintiff or his attorney to the defendant at his residence or his place of business.
(b) Each application for a license under this part shall be in writing, under oath or affirmation, to the Mayor in such form as he may prescribe. Such application shall contain:
  (1) In the case of an individual, his name and the address of his residence and place of business;
  (2) In the case of a firm or voluntary association, the name and address of every member thereof and the address of the place where such business is to be conducted;
  (3) In the case of a joint-stock company, incorporated society, or corporation, the names and addresses of the officers and directors thereof and the address of the place where such business is to be conducted; and
  (4) Such additional information as the Council of the District of Columbia may prescribe.
(c) Each applicant shall prove to the satisfaction of the Mayor that he has available, for use in the business of making loans authorized by this part at the location specified in his application, cash capital of at least $20,000.
(d) Upon the filing of any such application the applicant shall pay to the Mayor the sum of $50 as a fee for investigating the application, which sum shall be retained by the District whether such application is approved or disapproved.
(e) Any license issued pursuant to this part shall be issued as an Inspected Sales and Services endorsement to a basic business license under the basic business license system as set forth in subchapter I-A of this chapter .
(f) No license shall be issued to any person unless:
  (1) At least 30 days before the issuance of a license, all affected Advisory Neighborhood Commissions have been provided notice that a pawnbroker license application has been submitted to the Mayor; provided, that this paragraph shall not apply to applications for a renewal of a pawnbroker license; and
  (2) The opinions of all affected Advisory Neighborhood Commissions have been accorded great weight during deliberations to approve or deny the license application.
D.C. Code § 47-2887.09 — DC Code / Title 47 / Chapter 28 / § 47-2887.09
§ 47-2887.09. Required form of agency contract.
Status: in_force

(a) An agency contract must be in a record signed by the parties.
(b) An agency contract must state or contain:
  (1) The amount and method of calculating the consideration to be paid by the student-athlete for services to be provided by the athlete agent under the contract and any other consideration the athlete agent has received or will receive from any other source for entering into the contract or for providing the services;
  (1A) A statement that the athlete agent is registered as an athlete agent in the District and a list of any other States in which the person is registered as an athlete agent;
  (2) The name of any person not listed in the application for registration or renewal of registration who will be compensated because the student-athlete signed the agency contract;
  (3) A description of any expenses that the student-athlete agrees to reimburse;
  (4) A description of the services to be provided to the student-athlete;
  (5) The duration of the contract; and
  (6) The date of execution.
(c) Subject to subsection (f) of this section, an agency contract must contain a conspicuous notice in boldface type and in substantially the following form:
"WARNING TO STUDENT-ATHLETE.
"IF YOU SIGN THIS CONTRACT:
"(1) YOU MAY LOSE YOUR ELIGIBILITY TO COMPETE AS A STUDENT- ATHLETE IN YOUR SPORT;
"(2) IF YOU HAVE AN ATHLETIC DIRECTOR, WITHIN 72 HOURS AFTER SIGNING THIS CONTRACT OR BEFORE THE NEXT SCHEDULED ATHLETIC EVENT IN WHICH YOU PARTICIPATE, WHICHEVER OCCURS FIRST, BOTH YOU AND YOUR ATHLETE AGENT MUST NOTIFY YOUR ATHLETIC DIRECTOR THAT YOU HAVE ENTERED INTO THIS CONTRACT AND PROVIDE THE NAME AND CONTACT INFORMATION OF THE ATHLETE AGENT; AND
"(3) YOU MAY CANCEL THIS CONTRACT WITHIN 14 DAYS AFTER SIGNING IT.  CANCELLATION OF THIS CONTRACT MAY NOT REINSTATE YOUR ELIGIBILITY AS A STUDENT-ATHLETE IN YOUR SPORT."
(c-1) An agency contract must be accompanied by a separate record signed by the student-athlete or, if the student-athlete is a minor, the parent or guardian of the student-athlete, acknowledging that signing the contract may result in the loss of the student-athlete's eligibility to participate in the student-athlete's sport.
(d) A student-athlete or, if the student-athlete is a minor, the parent or guardian of the student-athlete may void an agency contract that does not conform to this section.  If the contract is voided, any consideration received from the athlete agent under the contract to induce entering into the contract is not required to be returned.
(e) At the time an agency contract is executed, the athlete agent shall give the student-athlete or, if the student-athlete is a minor, the parent or guardian of the student-athlete a copy in a record of the contract and the separate acknowledgement required by subsection (c-1) of this section.
(f) If a student-athlete is a minor, an agency contract must be signed by the parent or guardian of the minor and the notice required by subsection (c) of this section must be revised  accordingly.
D.C. Code § 47-4653 — DC Code / Title 47 / Chapter 46 / § 47-4653
§ 47-4653. Universal Holiness Church property tax relief.
Status: in_force

(a) (1) The real property located at Lot 0874, Square 5877, shall be exempt from all taxation as long as this property is owned by the Universal Holiness Church and is used for religious worship and religious education and training purposes.
  (2) The tax relief granted pursuant to this subsection shall be in addition to, and not in lieu of, any other tax relief or development assistance from any other source applicable to the Universal Holiness Church.
(b) All unpaid real property taxes, interest, penalties, fees, and other related charges assessed against real property located at Lot 0874, Square 5877, since June 1, 2009, through the first day of the month following [September 14, 2011], are forgiven, and any payment already made for this period shall be refunded.
D.C. Code § 47-3205 — DC Code / Title 47 / Chapter 32 / § 47-3205
§ 47-3205. Incorporation of certain existing D.C. Code sections.
Status: repealed

Repealed.
D.C. Code § 47-1020 — DC Code / Title 47 / Chapter 10 / § 47-1020
§ 47-1020. Saint Mark’s Protestant Episcopal Church.
Status: in_force

A certain piece of land situated in the City of Washington, District of Columbia, known as lots 9 and 11, in square 788 of the plan of that City, and occupied by the church known as Saint Mark’s Protestant Episcopal Church, and all the buildings, grounds, and property appurtenant thereto and used in connection therewith in the District of Columbia, shall be exempt from any and all taxes or assessments, national, municipal, or county.
D.C. Code § 47-2733 — DC Code / Title 47 / Chapter 27 / § 47-2733
§ 47-2733. Clean Air Act compliance fee.
Status: repealed

Repealed.
D.C. Code § 47-3921 — DC Code / Title 47 / Chapter 39 / § 47-3921
§ 47-3921. Applicability.
Status: in_force

The provisions of [ D.C. Law 8-4 or 8-26] § 22 [codified in § 47-2501 ] shall apply as of July 1, 1986. All other sections of this act shall apply as of March 1, 1989.
D.C. Code § 47-3712 — DC Code / Title 47 / Chapter 37 / § 47-3712
§ 47-3712. Liability of personal representative.
Status: in_force

The tax, interest, and penalties imposed by this chapter shall be paid by the personal representative. If any personal representative distributes either in whole or in part any of the property of an estate to the beneficiaries or creditors without having paid or secured the tax, interest, or penalties due pursuant to this chapter, he or she shall be personally liable for the tax, interest, and penalties so due, or so much of the tax, interest, and penalties as may remain due and unpaid, to the full extent of any property belonging to the person or estate that may have or will come into his or her custody or control.
D.C. Code § 47-3104 — DC Code / Title 47 / Chapter 31 / § 47-3104
§ 47-3104. Qualifications.
Status: repealed

Repealed.
D.C. Code § 47-3708 — DC Code / Title 47 / Chapter 37 / § 47-3708
§ 47-3708. Amended returns.
Status: in_force

(a) If the personal representative files an amended federal estate tax return, he or she shall, within 30 days after filing the amended federal estate tax return, file with the Mayor an amended return covering the tax imposed by this chapter, accompanying the amended return with a copy of the amended federal estate tax return. If the personal representative is required to pay an additional tax under this chapter pursuant to the amended return, he or she shall pay the tax, together with interest in accordance with § 47-4201.01 at the time of filing the amended return.
(b) If, upon final determination of the federal estate tax due, a deficiency is assessed, the personal representative shall within 30 days after this determination give written notice of the deficiency to the Mayor. If any additional tax is due under this chapter by reason of this determination, the personal representative shall pay the additional tax, together with interest in accordance with § 47-4201.01 at the time of filing the notice.
D.C. Code § 47-392.24 — DC Code / Title 47 / Chapter 3 / § 47-392.24
§ 47-392.24. Reports and comments.
Status: in_force

(a) Annual reports to Congress. — Not later than 30 days after the last day of each fiscal year which is a control year, the Authority shall submit a report to Congress describing:
  (1) The progress made by the District government in meeting the objectives of this Act during the fiscal year;
  (2) The assistance provided by the Authority to the District government in meeting the purposes of this Act for the fiscal year; and
  (3) Any other activities of the Authority during the fiscal year.
(b) Review and analysis of performance and financial accountability reports. — The Authority shall review each report prepared and submitted by the Mayor under § 1-204.61 , and shall submit a report to Congress analyzing the completeness and accuracy of such reports.
(c) Comments regarding activities of District government. — At any time during a control year, the Authority may submit a report to Congress describing any action taken by the District government (or any failure to act by the District government) which the Authority determines will adversely affect the District government’s ability to comply with an approved financial plan and budget under part B of this subchapter or will otherwise have a significant adverse impact on the best interests of the District of Columbia.
(d) Reports on effect of Federal laws on District government. — At any time during any year, the Authority may submit a report to the Mayor, the Council, the President, and Congress on the effect of laws enacted by Congress on the financial plan and budget for the year and on the financial stability and management efficiency of the District government in general.
(e) Making reports publicly available. — The Authority shall make any report submitted under this section available to the public, except to the extent that the Authority determines that the report contains confidential material.
D.C. Code § 47-350 — DC Code / Title 47 / Chapter 3 / § 47-350
§ 47-350. Authorized staff for District of Columbia Auditor and Committee on Employment and Economic Development.
Status: repealed

Repealed.
D.C. Code § 47-870.01 — DC Code / Title 47 / Chapter 8 / § 47-870.01
§ 47-870.01. Central Washington activation projects— temporary tax abatement – Requirements.
Status: in_force

(a) (1) Subject to subsection (d) of this section, the amount of the real property tax imposed by this chapter on a property in an eligible area shall be abated, in an amount calculated pursuant to subsection (b) of this section, for the period [of] time set forth in subsection (c) of this section; [provided], that:
    (A) The property is undergoing or planning to undergo a repositioning, as determined by the Mayor;
    (B) The property meets any other eligibility requirements established by the Mayor by rules or through a selection process established by the Mayor pursuant to paragraph (2) of this subsection;
    (C) The property is selected by the Mayor through a selection process to receive a temporary tax abatement; and
    (D) The property is certified by the Mayor to receive the temporary tax abatement provided by this subsection.
  (2) (A) The Mayor may establish a selection process under which properties shall apply to be selected to receive the temporary tax abatement under this subsection. The characteristics of the selection process shall be determined by the Mayor and may include competitive scoring, time-limited application periods, selection priority based on the date on which a complete application is received, a prioritization for a certain type of repositioning or a specific portion of the eligible area, a limitation based on the expected dollar amount of the tax abatements associated with the properties selected for certification, and such other factors as the Mayor considers appropriate.
    (B) When establishing a selection process pursuant to subparagraph (A) of this paragraph, the Mayor shall not limit eligibility for a tax abatement to certain types of repositioning or, for a tax abatement for a property located in Square 485, Lots 3, 30, 42, 43, 44, and 48, to existing properties utilized only for office use.
    (C) Within 60 days after receiving an applicant's submission for a temporary tax abatement under this section, the Mayor shall:
      (i) Determine whether the project meets the eligibility requirements of this section, any rules issued by the Mayor pursuant to paragraph (1)(B) of this subsection, and any criteria set forth in the selection process; and
      (ii) If the project is selected for a tax abatement by the Mayor, transmit an eligibility and reservation letter to the applicant, subject to such conditions as may be imposed by the Mayor, and subject to the abatement caps in subsection (d) of this section.
    (D) The eligibility and reservation letter shall set forth the expected base year for the property, the actual or estimated dollar amount of the real property taxes imposed or to be imposed on the property during the base year, the real property tax years during which the temporary tax abatement provided under this section is expected to apply to the property, and any conditions the project must meet for the property to receive a certification from the Mayor of the temporary tax abatement.
    (E) After the repositioning of the property is complete and any conditions of certification have been satisfied, the Mayor shall issue a certification letter to the property owner setting forth the base year, the dollar amount of the real property taxes imposed on the property during the base year, the real property tax years during which the temporary tax abatement provided under this section shall apply to the property, and any conditions imposed on the property's receipt of the temporary tax abatement. The Mayor shall transmit a copy of the certification letter to the Office of Tax and Revenue.
    (F) The Mayor may cancel an eligibility and reservation letter for a property if the property has not begun a repositioning within 3 years after the date of the Mayor's eligibility and reservation letter, or within such a period of time as the Mayor may set forth in the eligibility and reservation letter.
    (G) No new properties may be selected to receive a temporary property tax abatement after September 30, 2030.
    (H) The Mayor shall publicly post online a list of every property that is selected for a temporary tax abatement under this section, with the expected initial dollar amount of the temporary property tax abatement associated with the property.
(b) For each property selected to receive a tax abatement pursuant to subsection (a) of this section, the dollar amount of the temporary tax abatement that the Mayor has certified for a property in a real property tax year shall be equal to the amount by which the real property tax imposed on the property would have increased between the base year and the relevant real property tax year absent the temporary tax abatement provided by this section.
(c) The period of the temporary tax abatement certified by the Mayor for a property under this section shall be 15 real property tax years. The first year of the tax abatement shall be the real property tax year after the repositioning of the property is complete or, if requested by the property owner, the real property tax year during which the repositioning of the property is complete.
(d) The total dollar amount of temporary tax abatements the Mayor may certify for a real property tax year pursuant to this section, including amounts certified in prior years, shall not exceed the following amounts, subject to the availability of funding:
  (1) For real property tax years 2025 and 2026, $0;
  (2) For real property tax year 2027, $5 million;
  (3) For real property tax year 2028, $6 million;
  (4) For real property tax year 2029, $8 million; and
  (5) For real property tax year 2030 and each subsequent real property tax year, 104% of the prior year's cap.
(e) (1) The Mayor shall certify semiannually to the Office of Tax and Revenue ("OTR"), in a form and medium prescribed by OTR, each property or portion thereof eligible to receive a temporary tax abatement pursuant to this section, as well as the period of time for which the property is eligible for a temporary tax abatement under this section.
  (2) The certification required by paragraph (1) of this subsection shall be accompanied by a statement from the Mayor specifying the amount of temporary tax abatements available under subsection (d) of this section for the properties identified pursuant to paragraph (1) of this subsection.
(f) If the amount of tax to be abated for any half tax year for all properties certified under subsection (e)(1) of this section exceeds the total dollar amount of temporary tax abatements available as certified under subsection (e)(2) of this section, the available dollar amount shall be allocated pro rata among all properties certified under subsection (e)(1) of this section.
(g) Any property owner issued a tax abatement pursuant to this subchapter after October 1, 2025, for a property located in Square 485, Lots 3, 30, 42, 43, 44, and 48, shall:
  (1) For the duration of the time in which the property owner receives a tax abatement pursuant to this subchapter, lease space to or operate at least one space in the redeveloped property to be leased to or operated by a business or nonprofit entity that maintains or enhances the cultural heritage of the Chinatown neighborhood;
  (2) For the duration of the time in which the property owner receives a tax abatement pursuant to this subchapter, lease space to or operate an Asian market open to the public as part of the redeveloped property and, prior to opening, consult with the Chinatown Revitalization Initiative, ANC 2C, and residents of the Wah Luck House to identify products that may be of interest to sell in the market; and
  (3) In the first year that a tax abatement is issued pursuant to this subchapter, donate a minimum of $300,000 to the District of Columbia, which shall be made available in full to the Office of the Deputy Mayor for Planning and Economic Development for the purposes of supplementing the funding available for grants issued pursuant to [§ 1-328.04(ii)] , in the next Chinatown Long-Term Lease Grant program cycle following the date of the donation.
D.C. Code § 47-309 — DC Code / Title 47 / Chapter 3 / § 47-309
§ 47-309. Borrowing of funds by Mayor.
Status: in_force

The Mayor is authorized to borrow funds from the United States Treasury in anticipation of the collection or receipt of revenues; provided, that each such borrowing is approved by the Council in advance of such borrowing by resolution.
D.C. Code § 47-2351 — DC Code / Title 47 / Chapter 23 / § 47-2351
§ 47-2351. Reciprocal agreements.
Status: in_force

(a) The Mayor is authorized to enter into reciprocal agreements on behalf of the District with the duly authorized representatives of any jurisdiction of the United States or of a foreign country to satisfy the requirements of the IFTA. The Mayor is expressly authorized to enter into the IFTA and become a member of the International Fuel Tax Association, Inc., or such other organization that may, from time to time, be created to implement the reporting requirements of the IFTA.
(b) The IFTA and any other agreements associated with the IFTA that are entered into by the Mayor shall take precedence over any District law or regulation that may be in conflict with such agreements.
(c) The District, as a member jurisdiction to the IFTA, shall provide reciprocity to motor vehicle carriers that are engaged in interjurisdictional movement and intrajurisdictional movement, and are properly registered with another member jurisdiction.
D.C. Code § 47-369.02 — DC Code / Title 47 / Chapter 3 / § 47-369.02
§ 47-369.02. Increases to appropriations.
Status: in_force

(a) Beginning in fiscal year 2009 and each fiscal year thereafter, consistent with revenue collections, the amount appropriated as District of Columbia Funds may be increased—
  (1) by an aggregate amount of not more than 25 percent, in the case of amounts proposed to be allocated as “Other-Type Funds” in the annual Proposed Budget and Financial Plan submitted to Congress by the District of Columbia; and
  (2) by an aggregate amount of not more than 6 percent, in the case of any other amounts proposed to be allocated in such Proposed Budget and Financial Plan.
(b) The District of Columbia may obligate and expend any increase in the amount of funds authorized under this section only in accordance with the following conditions:
  (1) The Chief Financial Officer of the District of Columbia shall certify—
    (A) the increase in revenue; and
    (B) that the use of the amounts is not anticipated to have a negative impact on the long-term financial, fiscal, or economic health of the District.
  (2) The amounts shall be obligated and expended in accordance with laws enacted by the Council of the District of Columbia in support of each such obligation and expenditure, consistent with the requirements of this subchapter.
  (3) The amounts may not be used to fund any agencies of the District government operating under court-ordered receivership.
  (4) The amounts may not be obligated or expended unless the Mayor has notified the Committees on Appropriations of the House of Representatives and the Senate not fewer than 30 days in advance of the obligation or expenditure.
D.C. Code § 47-1523 — DC Code / Title 47 / Chapter 15 / § 47-1523
§ 47-1523. Reporting requirement; valuation of property.
Status: in_force

(a) The full and true value and the current value of tangible personal property, including taxable leasehold improvements, having a taxable situs in the District shall be reported on the return.  The full and true value shall be the original costs of the tangible personal property in an arms-length transaction, computed as of July 1st of the tax year.  The current value of the tangible personal property shall be the full and true value less a reasonable allowance for straight line depreciation in accordance with rules promulgated by the Mayor and the provisions under subsections (b), (c), (d), and (e) of this section.  Tangible personal property items with a useful life of one year or less shall be reported at cost.  No proration of value shall be permitted in anticipation of the disposition of an item of tangible personal property.  In no event shall the current value reported be less than 25% of the original cost or exchange value of the tangible personal property, except as permitted under subsection (b) of this section.
(b) Qualified technological equipment shall be depreciated at the rate of 30% per year, and shall not be depreciated to a value less than 10% of original cost or exchange value.
(c) For personal property tax years beginning July 1, 2000, taxpayers who acquired qualified technological equipment on or before June 30, 2000, may calculate the current value of those assets as if the depreciation rate provided in subsection (b) of this section was used from the acquisition date; however, there shall be no credit or refund of tax paid in earlier tax years under the prior depreciation rate.
(d) For the purposes of this section:
  (1) “Computer” means a programmable electronically activated device that is capable of accepting information, applying prescribed processes to the information, and supplying the results with or without human intervention, and that consists of a central unit containing extensive storage, logic, arithmetic, and control capabilities.
  (2) “Qualified technological equipment” means any computer or related peripheral equipment other than the type mentioned in subsection (e)(1) of this section.
  (3) “Related peripheral equipment” means any auxiliary machine (whether on-line or off-line) that is designed to be placed under the control of a computer, and operate in conjunction with such computer.
(e) For the purposes of this section:
  (1) “Computer” or “related peripheral equipment” shall not include:
    (A) Any equipment that is an integral part of other property that is not a computer;
    (B) Typewriters, calculators, adding and accounting machines, copiers, duplicating equipment, and similar devices;
    (C) Equipment of a kind primarily used for amusement or entertainment of the user;
    (D) Mainframe computers that are capable of simultaneously supporting multiple transactions and multiple users, and having an original cost in excess of $500,000; including any additional memory units, tape drives, disk drives, power supplies, cooling units, and communication controllers that are related peripheral equipment to such computers; or
    (E) Computers used in operating industrial processing equipment, equipment used in a computer assisted manufacturing system, equipment used in computer assisted design or engineering system integral to an industrial process, or subunit or electronic assembly comprising a component in a computer integrated industrial processing system.
D.C. Code § 47-1005.03 — DC Code / Title 47 / Chapter 10 / § 47-1005.03
§ 47-1005.03. Nonprofit Workforce Housing Properties.
Status: in_force

(a) For the purposes of this section, the term:
  (1) "Adjusted median income" means:
    (A) For a household of one, 70% of the median income for a household of 4 in the Washington Metropolitan Statistical Area as published by the U.S. Department of Housing and Urban Development most recently prior to the date such household income was determined;
    (B) For a household of 2, 80% of the median income for a household of 4 in the Washington Metropolitan Statistical Area as published by the U.S. Department of Housing and Urban Development most recently prior to the date such household income was determined;
    (C) For a household of 3, 90% of the median income for a household of 4 in the Washington Metropolitan Statistical Area as published by the U.S. Department of Housing and Urban Development most recently prior to the date such household income was determined;
    (D) For a household of 4, 100% of the median income for a household of 4 in the Washington Metropolitan Statistical Area as published by the U.S. Department of Housing and Urban Development most recently prior to the date such household income was determined;
    (E) For a household of 5, 108% of the median income for a household of 4 in the Washington Metropolitan Statistical Area as published by the U.S. Department of Housing and Urban Development most recently prior to the date such household income was determined;
    (F) For a household of 6 or more, 116% of the median income for a household of 4 in the Washington Metropolitan Statistical Area as published by the U.S. Department of Housing and Urban Development most recently prior to the date such household income was determined.
  (2) "Nonprofit owner" means an entity that:
    (A) Provides rental housing in land and buildings that it owns; and
    (B) (i) Is exempt from federal income tax under section 501(c)(3) of the Internal Revenue Code;
      (ii) Is a limited liability company, the sole member of which is an entity that is exempt from federal income tax under section 501(c)(3) of the Internal Revenue Code; or
      (iii) Is a limited-equity cooperative as defined by § 42-2061(2) .
(b) Subject to subsection (d) of this section, land and buildings used by a nonprofit owner to provide rental housing shall be exempt from District of Columbia real property taxation ; provided, that the land and buildings are acquired by the nonprofit owner in an arm's-length transaction on or after October 1, 2020, or, in the case of a nonprofit owner that is a limited-equity cooperative as defined by [§ 42-2061(2)] , on or after October 1, 2021; provided further, that each of the following requirements has been certified as having been met pursuant to subsection (f) of this section on an annual basis:
  (1) Not fewer than 50% of the occupied units are occupied by tenants with household incomes not in excess of 80% of the adjusted median income;
  (2) The remainder of the occupied units are occupied by tenants with household incomes not in excess of 120% of the adjusted median income;
  (3) (A) Rents charged to the tenants described in paragraph (1) of this subsection are not in excess of 30% of 80% of the adjusted median income for a household consisting of the number of persons indicated by the occupancy standard for the unit occupied by such tenant, and rents charged to tenants described in paragraph (2) of this subsection are not in excess of 30% of 120% of the adjusted median income for a household consisting of the number of persons indicated by the occupancy standard for the unit occupied by such tenant; provided, that before July 1, 2023, the total rent paid to the non-profit landlord for any individual unit shall not exceed the greater of the Housing Choice Voucher Program rent for the submarket in which the property is located or in any submarket immediately adjacent to the property, established annually by the District of Columbia Housing Authority; provided further, that beginning July 1, 2023, the total rent paid to the non-profit landlord for any individual unit shall not exceed the rent reasonableness maximum determined by the District of Columbia Housing Authority;
    (B) For the purposes of this paragraph, the term "occupancy standard" means, for a:
      (i) Studio/efficiency unit, 1 person;
      (ii) One-bedroom unit, 1.5 persons;
      (iii) Two-bedroom unit, 3.0 persons;
      (iv) Three-bedroom unit, 4.5 persons; and
      (v) Four-bedroom unit, 6 persons[;]
  (4) Increases to the rents charged to the tenants described in paragraphs (1) and (2) of this subsection are limited to the levels permissible in units subject to rent control;
  (5) The nonprofit owner of the property maintains a policy to retain as residents those tenants described in paragraphs (1) and (2) of this subsection who become unable to pay their rent because of financial hardship, and such policy is supported by an indigency reserve set at an amount reasonably determined to provide short-term assistance to tenants maintained by such nonprofit owner or by a nonprofit affiliate thereof; and
  (6) Such nonprofit owner, or its sole member if the nonprofit owner is disregarded for income tax purposes, is the subject of a Determination Letter issued by the Internal Revenue Service providing for recognition under section 501(c)(3) of the Internal Revenue Code; except, that this requirement shall not apply to a limited-equity cooperative.
(c) A tenant described in paragraph (1) or (2) whose income rises after initial occupancy shall be deemed to continue to have income below the limit set forth in paragraph (1) or (2), respectively; provided, that if the tenant's prior year income exceeds 140% of the adjusted median income, the nonprofit owner shall rent the next unit of comparable size that becomes vacant to a tenant with prior year income not in excess of the income limit set forth in paragraph (1) or (2) that previously was applicable to the tenant whose income now exceeds 140% of the adjusted median income;
(d) In the event that a rental unit in a building owned by a nonprofit owner is occupied by a tenant whose prior year income exceeds the income limit set forth in subsection (b)(5) of this section as of the date of acquisition by the nonprofit owner or initial occupancy by such tenant, or by a tenant whose income increases above 140% of adjusted median income during the course of his or her tenancy, that fact shall not render the remainder of the land or building where the rental unit is situated ineligible for exemption from District of Columbia real property taxation pursuant to this section; provided, that the rental unit itself occupied by such tenant shall not be exempt from such taxation.
(e) Deeds to property for which a certification as to both the property and owner has been made pursuant to subsection (f)(1) of this section, shall be exempt from the tax imposed by [Chapter 11 of Title 42] , and the transfer of any of property by a nonprofit owner for which a certification has been made pursuant to subsection (f)(1) of this section, shall be exempt from the tax imposed by Chapter 9 of Title 47 .  Unless waived by regulation, a copy of the certification shall accompany the deed at the time it is submitted for recordation in order to claim an exemption.
(f) (1) The non-profit owner shall cause an independent compliance monitor to certify under penalty of perjury, to the Department of Housing and Community Development and to the Office of Tax and Revenue ("OTR") each property eligible for an exemption under this section. The certification to OTR shall identify:
    (A) The property to which the certification applies by square and lot, or parcel or reservation number;
    (B) The full legal name of the owner, including taxpayer identification number, that is eligible;
    (C) The tax or taxes to which the certification applies;
    (D) The number of units in the property that are eligible;
    (E) [Repealed].
    (F) Any other information OTR shall require to administer the exemption, which OTR shall make available in advance on its website to nonprofit owners seeking the exemption.
  (2) For purposes of the certification required under paragraph (1) of this subsection, a determination of whether a particular property or unit is eligible for an exemption under this section shall be based upon income certification or similar information provided by the applicable tenants annually to the nonprofit owner, the District of Columbia Housing Authority, or the Department of Housing and Community Development.
  (3) (A) OTR shall administer the exemption from District of Columbia real property taxation provided under this section using the same procedures as are used for the exemptions provided under § 47-1002 .
    (B) Properties exempted from District of Columbia real property taxation under this section shall be subject to §§ 47-1007 and 47-1009 , except that an owner shall not be required to file an application with OTR to qualify for an exemption.
  (4) Properties exempted from District of Columbia real property taxation under this section shall not be subject to § 47-1005 to the extent leased to entities otherwise entitled to exemption under this chapter if such leasehold were owned by such tenant.
  (5) The effective date of an exemption under this section shall be October 1 of the tax year that OTR verifies the certification submitted pursuant to paragraph (1) of this subsection; provided, that no exemption shall be available before October 1, 2019.
(g) (1) The grant of a tax exemption as provided in this section shall be in addition to, and not in lieu of, any other tax relief or assistance from any other source applicable to either the real property or its owner.
  (2) A tax exemption granted pursuant to this section shall be available from the date initially exempted; provided, that the property owner remains eligible for such exemption.
(h) This section shall apply for real property tax years beginning after September 30, 2019.
(i) (1) Notwithstanding any eligibility for an exemption from the rent stabilization program pursuant to [§ 42-3502.05(a)] , any property covered by this section shall be subject to the requirements of [§§ 42-3502.05(f) through 42-3502.19 ] after the expiration or termination of a tax exemption provided by this section.
  (2) Upon the expiration or termination of the tax exemption, rent charged for a unit may not exceed one of the following:
    (A) If a unit is not vacant, the rent charged shall be the rent charged on the date of the expiration or termination of the tax exemption; or
    (B) If the unit is vacant, the maximum rent charged shall be the rent charged on the date of the expiration or termination of the tax exemption, plus a single vacancy increase authorized by [§ 42-3502.13(a)] .
  (3) For the purposes of this section, "rent charged" shall have the same definition as in [§ 42-3501.03(29A)] .
D.C. Code § 47-847 — DC Code / Title 47 / Chapter 8 / § 47-847
§ 47-847. Sale of tax delinquent property — Issuance of deed to District; redemption.
Status: in_force

(a) Notwithstanding any other provision of law, whenever any real property in the District of Columbia has been, or shall hereafter be, offered for sale for nonpayment of taxes or assessments of any kind whatsoever, and shall have been bid off in the name of the District of Columbia, and 6 months or more have elapsed since such property was bid off as aforesaid, and the same has not been redeemed as provided by law, the Mayor of the District may enforce the lien of the District for taxes or other assessments on such real property by ordering that a deed in fee simple to such property be issued by the Mayor of the District of Columbia to the District of Columbia, and up to the time of the issuance of the deed such property may be redeemed by the owner or other person having an interest therein by the payment of all taxes or assessments due the District of Columbia upon said property, and all legal penalties, interests and costs thereon, together with such other expenses and costs, including costs of publication, as may have been incurred by the District.
(b) The time period for redemption of properties brought to tax sale under § 47-1205(b) , shall be 6 months.
(c) The time period for redemption of properties brought to tax sale under § 8-807(f) , shall be 6 months.
D.C. Code § 47-407 — DC Code / Title 47 / Chapter 4 / § 47-407
§ 47-407. Powers of Mayor — Waiver of interest and penalties.
Status: repealed

Repealed.
D.C. Code § 47-849 — DC Code / Title 47 / Chapter 8 / § 47-849
§ 47-849. Residential property tax relief — Definitions.
Status: in_force

For purposes of §§ 47-850 through 47-850.04 , the term:
(1) “Residence” means the principal place of residence within the District of an individual, shareholder, or member, who is domiciled in the District.
(2) “Homestead” means:
  (A) In the case of real property improved by a house or a condominium, an individual’s residence that:
    (i) Comprises a dwelling unit;
    (ii) Is Class 1A or 1B Property, as defined in § 47-813(c-9)(2) , that contains not more than 5 dwelling units therein; and
    (iii) (I) Is owned in whole or in part by the individual; or
      (II) Is owned in whole by trustee under a special needs trust for the benefit of a beneficiary who is deemed to be the owner under § 47-802(5)(E) .
  (B) (i) In the case of real property owned by a cooperative housing association that is Class 1A or 1B Property, as defined in § 47-813(c-9)(2) , a shareholder’s or member’s residence that:
      (I) Comprises a dwelling unit; and
      (II) By reason of his ownership of stock or membership certificate, a proprietary lease, or other evidence of membership, is occupied by right by the shareholder or member.
    (ii) For purposes of sub-subparagraph (i) of this subparagraph, a shareholder or member shall include the beneficiary of a special needs trust who is deemed to be the owner under § 47-802(5)(E) .
D.C. Code § 47-2104 — DC Code / Title 47 / Chapter 21 / § 47-2104
§ 47-2104. Addition of new stocks during “closing-out sales” prohibited.
Status: in_force

No person carrying on or conducting a closing-out sale or a sale of goods, wares, or merchandise damaged by fire, smoke, water, or otherwise, under a license as provided in § 47-2102 [repealed] shall, during the continuance of such sale, add any goods, wares, or merchandise to the stock inventoried in his original application for such license, and no goods, wares, or merchandise shall be sold at or during such sale, excepting the goods, wares, or merchandise described and inventoried in such original application.
D.C. Code § 47-351.11 — DC Code / Title 47 / Chapter 3 / § 47-351.11
§ 47-351.11. District funds reserved for certain insured institutions.
Status: in_force

Without regard to the competitive bidding requirements of §§ 47-351.05 and 47-351.07 , the Mayor, or the CFO pursuant to § 47-351.02(c) , may reserve up to 10% of District funds available for deposit or investment in order to make an investment or a deposit with one or more insured financial institutions located in the District that have less than $550 million in assets. The amount available for deposit or investment is to be calculated based upon the prior year’s average investment balance. In selecting an insured financial institution under this section, the Mayor, or the CFO pursuant to § 47-351.02(c) , shall follow the provisions of § 47-351.04 and shall encourage the use of women-owned banks and federally or District chartered minority-owned banks certified by the Small and Local Business Opportunity Commission in accordance with [subchapter IX-A of Chapter 2 of Title 2 ]. The amount of District funds deposited in any such institution shall not exceed the federally insured amount, unless the amount of District funds deposited that exceed the federally insured amount meet the collateral requirements set forth in § 47-351.08 and the permitted investment instrument provisions set forth in § 47-351.03 .
D.C. Code § 47-2851.01a — DC Code / Title 47 / Chapter 28 / § 47-2851.01a
§ 47-2851.01a. Scope of subchapter.
Status: in_force

(a) This subchapter provides for the issuance of a basic business license to a business located in the District.
(b) Notwithstanding whether an individual's employer maintains a basic business license, an individual may be subject to professional and occupational licensure under subchapter I-B of this chapter .
(c) The issuance of a basic business license does not guarantee the registration of a trade name under subchapter I-C of this chapter .
D.C. Code § 47-3406 — DC Code / Title 47 / Chapter 34 / § 47-3406
§ 47-3406. Annual payment by the United States — Appropriation authorization.
Status: repealed

Repealed.
D.C. Code § 47-2887.12 — DC Code / Title 47 / Chapter 28 / § 47-2887.12
§ 47-2887.12. Required records.
Status: in_force

(a) An athlete agent shall retain the following records for a period of 5 years:
  (1) The name and address of each individual represented by the athlete agent;
  (2) Any agency contract entered into by the athlete agent; and
  (3) Any direct costs incurred by the athlete agent in the recruitment or solicitation of a student-athlete to enter into an agency contract.
(b) Records required by subsection (a) of this section to be retained are open to inspection by the Mayor during normal business hours.
D.C. Code § 47-2851.22 — DC Code / Title 47 / Chapter 28 / § 47-2851.22
§ 47-2851.22. Cease and desist orders.
Status: in_force

(a) (1) (A) When a board, or the Mayor, after investigation but prior to a hearing, has cause to believe that a person is violating any provision of this subchapter and the violation has caused or may cause immediate and irreparable harm to the public, the board or the Mayor may issue an order requiring the alleged violator to cease and desist immediately from the violation. "(B) An order issued under subparagraph (A) of this paragraph shall be served by certified mail or delivered in person.
    (B) An order issued under subparagraph (A) of this paragraph shall be served by certified mail or delivered in person.
  (2) A copy of the cease and desist order shall be served on the holder of a certificate of occupancy for the premises and on the property owner of record if each of these persons or entities is separate and distinct from the licensee.
(b) (1) The alleged violator may, within 15 days of the service of the order, submit a written request to the board to hold a hearing on the alleged violation.
  (2) Upon receipt of a timely request, the board shall conduct a hearing and render a decision pursuant to § 47-2853.22 .
(c) (1) The alleged violator may, within 10 days of the service of an order, submit a written request to the board for an expedited hearing on the alleged violation, in which case he or she shall waive his or her right to the 15-day notice required by subsection (b)(1) of this section.
  (2) Upon receipt of a timely request for an expedited hearing, the board shall conduct a hearing within 10 days of the date of receiving the request and shall deliver to the alleged violator at his or her last known address a written notice of the hearing by any means guaranteed to be received at least 5 days before the hearing date.
  (3) The board shall issue a decision within 30 days after an expedited hearing.
(d) If a request for a hearing is not made pursuant to subsections (b) and (c) of this section, the order of the board to cease and desist shall be final.
(e) If, after a hearing, the board determines that the alleged violator is not in violation of this subchapter , the board shall vacate the order to cease and desist.
(f) If a person fails to comply with a lawful order of a board issued pursuant to this section, the board may petition the court to issue an order compelling compliance or take any other action authorized by this subchapter .
D.C. Code § 47-875 — DC Code / Title 47 / Chapter 8 / § 47-875
§ 47-875. Applicability of other provisions to this chapter.
Status: in_force

The provisions of Chapter 41, §§ 47-4310 and 47-4311 , §§ 47-4431 through 47-4440 , and § 47-4452(a) shall apply to this chapter. No other provisions of chapters 42, 43 and 44 shall apply to this chapter.
D.C. Code § 47-1521 — DC Code / Title 47 / Chapter 15 / § 47-1521
§ 47-1521. Definitions.
Status: in_force

For the purposes of this subchapter, the term:
(a) (1) "Computer software" means a set of statements or instructions that when incorporated in a machine-usable medium is capable of causing a machine or device having information processing capabilities to indicate, perform, or achieve a particular function, task, or result.
  (1A) “District” means the District of Columbia.
  (2) “Mayor” means the Mayor of the District of Columbia.
  (3) “Person” means an individual, firm, partnership, society, club, association, joint-stock company, corporation (domestic or foreign), estate, receiver, trustee, assignee, referee, and a fiduciary or other representative, whether or not appointed by a court, and any combination of individuals acting as a unit.
  (4) “Tangible personal property” means tangible goods and chattels, including computer software, used or held for use in any business, activity, or occupation whether or not operated for profit.
  (5) “Tax year” means the 12-month period beginning July 1st and ending the next June 30th.
  (6) “Trade or business” means engaging in, carrying on, and winding up the affairs of a trade, business, profession, vocation, calling, or commercial activity whether or not operated for profit, and includes performing the duties of a public office, the leasing or renting of real or personal property, whether or not the property is leased or rented directly or through an agent and whether or not services are performed in connection with the property, and any other activity carried on or engaged in for livelihood or profit.
  (7) “Use in a trade or business” means use of property in commencing, conducting, continuing, or liquidating a trade or business.
D.C. Code § 47-3405 — DC Code / Title 47 / Chapter 34 / § 47-3405
§ 47-3405. Annual payment by the United States — Duties of Mayor and Council; submittal of request to President.
Status: repealed

Repealed.
D.C. Code § 47-2515 — DC Code / Title 47 / Chapter 25 / § 47-2515
§ 47-2515. Effective date.
Status: in_force

The provisions of this chapter (relating to repeal of the gross earnings tax applicable to financial institutions) will be effective for financial institutions beginning with the federal taxable year following the 3-year transition period described in § 47-2507 . All other provisions of this chapter shall take effect on September 13, 1980.
D.C. Code § 47-4627 — DC Code / Title 47 / Chapter 46 / § 47-4627
§ 47-4627. 14W and the YMCA Anthony Bowen Project; Lot 164 (formerly Lots 18, 19, 20, 120, 121, 160, 161, 828, and 835), Square 234.
Status: in_force

(a) For the purposes of this section, the term:
  (1) “14W and the YMCA Anthony Bowen Project” means the acquisition, development, construction, installation, and equipping of a mixed-use project on the 14W and the YMCA Anthony Bowen Property, including the redevelopment of the historic Anthony Bowen YMCA, the construction of 231 units of rental housing, of which 18 will be affordable units at 60% or less of area median income, 12,200 square feet of ground-level retail space, and 170 below-grade parking spaces.
  (2) “14W and the YMCA Anthony Bowen Property” means the real property, including any improvements constructed thereon, described as Lot 164 (formerly Lots 18, 19, 20, 120, 121, 160, 161, 828, and 835), Square 234, owned by the Young Men’s Christian Association of Metropolitan Washington and RP Jefferson 14, LLC (or as the land for such lots may be subdivided into a record lot or lots or assessment and taxation lots, condominium lots, air rights lots, or any combination in the future).
(b) The tax imposed by Chapter 8 of this title on the 14W and the YMCA Anthony Bowen Property shall be abated for 20 consecutive years as follows:
  (1) In years one through 10, the tax shall be capped at $68,400 annually, to be allocated pro rata among any then-existing taxable lots;
  (2) Beginning in year 11, the tax shall be abated to the extent it exceeds 10% of the tax otherwise imposed by Chapter 8 of this title , with the tax liability increasing 10% per year in years 12 through 20 until the tax equals 100% of the tax imposed by Chapter 8 of thDis title.
(c) The 14W and the YMCA Anthony Bowen Project shall be exempt from the tax imposed by Chapter 20 of this title on materials used directly for construction of the 14W and the YMCA Anthony Bowen Project.
(d) This section shall not prevent or restrict the owners of the 14W and the YMCA Anthony Bowen Property from utilizing any other tax, development, or other economic incentives available.
D.C. Code § 47-3114 — DC Code / Title 47 / Chapter 31 / § 47-3114
§ 47-3114. Revocation of license investigations.
Status: repealed

Repealed.
D.C. Code § 47-1247 — DC Code / Title 47 / Chapter 12B / § 47-1247
§ 47-1247. Confidentiality; audit; determination or redetermination of assessment.
Status: repealed

Repealed.
D.C. Code § 47-392.07 — DC Code / Title 47 / Chapter 3 / § 47-392.07
§ 47-392.07. Recommendations on financial stability and management responsibility.
Status: in_force

(a) In general. — The Authority may at any time submit recommendations to the Mayor, the Council, the President, and Congress on actions the District government or the Federal Government may take to ensure compliance by the District government with a financial plan and budget or to otherwise promote the financial stability, management responsibility, and service delivery efficiency of the District government, including recommendations relating to:
  (1) The management of the District government’s financial affairs, including cash forecasting, information technology, placing controls on expenditures for personnel, reducing benefit costs, reforming procurement practices, and placing other controls on expenditures;
  (2) The relationship between the District government and the Federal Government;
  (3) The structural relationship of departments, agencies, and independent agencies within the District government;
  (4) The modification of existing revenue structures, or the establishment of additional revenue structures;
  (5) The establishment of alternatives for meeting obligations to pay for the pensions of former District government employees;
  (6) Modifications or transfers of the types of services which are the responsibility of and are delivered by the District government;
  (7) Modifications of the types of services which are delivered by entities other than the District government under alternative service delivery mechanisms (including privatization and commercialization);
  (8) The effects of District of Columbia laws and court orders on the operations of the District government;
  (9) The establishment of a personnel system for employees of the District government which is based upon employee performance standards; and
  (10) The improvement of personnel training and proficiency, the adjustment of staffing levels, and the improvement of training and performance of management and supervisory personnel.
(b) Response to recommendations for actions within authority of District government. — (1) In general. — In the case of any recommendations submitted under subsection (a) of this section during a control year which are within the Authority of the District government to adopt, not later than 90 days after receiving the recommendations, the Mayor or the Council (whichever has the Authority to adopt the recommendation) shall submit a statement to the Authority, the President, and Congress which provides notice as to whether the District government will adopt the recommendations.
  (2) Implementation plan required for adopted recommendations. — If the Mayor or the Council (whichever is applicable) notifies the Authority and Congress under paragraph (1) of this subsection that the District government will adopt any of the recommendations submitted under subsection (a) of this section, the Mayor or the Council (whichever is applicable) shall include in the statement a written plan to implement the recommendation which includes:
    (A) Specific performance measures to determine the extent to which the District government has adopted the recommendation; and
    (B) A schedule for auditing the District government’s compliance with the plan.
  (3) Explanations required for recommendations not adopted. — If the Mayor or the Council (whichever is applicable) notifies the Authority, the President, and Congress under paragraph (1) of this subsection that the District government will not adopt any recommendation submitted under subsection (a) of this section which the District government has authority to adopt, the Mayor or the Council shall include in the statement explanations for the rejection of the recommendations.
(c) Implementation of rejected recommendations by Authority. — (1) In general. — If the Mayor or the Council (whichever is applicable) notifies the Authority, the President, and Congress under subsection (b)(1) of this section that the District government will not adopt any recommendation submitted under subsection (a) of this section which the District government has authority to adopt, the Authority may by a majority vote of its members take such action concerning the recommendation as it deems appropriate, after consulting with the Committee on Government Reform and Oversight of the House of Representatives and the Committee on Governmental Affairs of the Senate.
  (2) Effective date. — This subsection shall apply with respect to recommendations of the Authority made after the expiration of the 6-month period which begins April 17, 1995.
(d) Additional power to issue orders, rules, and regulations. — (1) In general. — In addition to the authority described in subsection (c) of this section, the Authority may at any time issue such orders, rules, or regulations as it considers appropriate to carry out the purposes of this Act and the amendments made by this Act, to the extent that the issuance of such an order, rule, or regulation is within the authority of the Mayor or the head of any department or agency of the District government, and any such order, rule, or regulation shall be legally binding to the same extent as if issued by the Mayor or the head of any such department or agency.
  (2) Notification. — Upon issuing an order, rule, or regulation pursuant to this subsection, the Authority shall notify the Mayor, the Council, the President, and Congress.
  (3) No judicial review of decision to issue order. — The decision by the Authority to issue an order, rule, or regulation pursuant to this subsection shall be final and shall not be subject to judicial review.
D.C. Code § 47-391.06 — DC Code / Title 47 / Chapter 3 / § 47-391.06
§ 47-391.06. Funding for operation of Authority.
Status: in_force

(a) Annual budgeting process. — (1) Submission of budget. — The Authority shall submit a proposed budget for each fiscal year to the President for inclusion in the annual budget for the District of Columbia under part D of title IV of the District of Columbia Home Rule Act not later than the May 1 prior to the first day of the fiscal year. In the case of the budget for fiscal year 1996, the Authority shall submit its proposed budget not later than July 15, 1995.
  (2) Contents of budget. — The budget shall describe:
    (A) Expenditures of the Authority by each object class, including expenditures for staff of the Authority;
    (B) Services of personnel and other services provided by or on behalf of the Authority for which the Authority made no reimbursement; and
    (C) Any gifts or bequests made to the Authority during the previous fiscal year.
  (3) Appropriations required. — No amount may be obligated or expended by the Authority for a fiscal year (beginning with fiscal year 1996) unless such amount has been approved by Act of Congress, and then only according to such Act.
(b) Special rule for funding of operations during fiscal year 1995. — As soon as practicable after the appointment of its members, the Authority shall submit to the Mayor and the President:
  (1) A request for reprogramming of funds under subsection (c)(1) of this section; and
  (2) A description of anticipated expenditures of the Authority for fiscal year 1995 (which shall be transmitted to Congress).
(c) Sources of funds. — (1) Use of previously appropriated funds in District budget. — The Mayor shall transfer funds previously appropriated to the District government for a fiscal year for auditing and consulting services to the Authority (in such amounts as are provided in the budget request of the Authority under subsection (a) of this section or, with respect to fiscal year 1995, the request submitted under subsection (b)(1) of this section) for the purpose of carrying out the Authority’s activities during the fiscal year.
  (2) Other sources of funds. — For provisions describing the sources of funds available for the operations of the Authority during a fiscal year (in addition to any interest earned on accounts of the Authority during the year), see § 47-392.04(b)(1)(A) (relating to the set-aside of amounts requisitioned from the Treasury by the Mayor) and § 47-392.13(b)(3) (relating to the use of interest accrued from amounts in a debt service reserve fund of the Authority).
(d) Use of interest on accounts for the District. — (1) In general. — Notwithstanding any other provision of this act, the Authority may transfer or otherwise expend any amounts derived from interest earned on accounts held by the Authority on behalf of the District of Columbia for such purposes as it considers appropriate to promote the economic stability and management efficiency of the District government.
  (2) Spending not subject to appropriation by Congress. — Notwithstanding subsection (a)(3) of this section, any amounts transferred or otherwise expended pursuant to paragraph (1) of this subsection may be obligated or expended without approval by Act of Congress.
D.C. Code § 47-459.01 — DC Code / Title 47 / Chapter 4 / § 47-459.01
§ 47-459.01. Amnesty.
Status: repealed

Repealed.
D.C. Code § 47-1412 — DC Code / Title 47 / Chapter 14 / § 47-1412
§ 47-1412. Exept transfers.
Status: expired

[Expired].
D.C. Code § 47-1383 — DC Code / Title 47 / Chapter 13A / § 47-1383
§ 47-1383. Obtaining possession.
Status: in_force

Subject to the rights of tenants under residential leases described in § 47-1382(a) , a person who acquires a deed to real property under this chapter is entitled to issuance of a writ of possession of the real property as if the person had obtained a judgment awarding possession of the real property.
D.C. Code § 47-3309 — DC Code / Title 47 / Chapter 33 / § 47-3309
§ 47-3309. Reference by Mayor to the Superior Court.
Status: in_force

In any matter affecting taxation, the determination of which is by law left to the discretion of the Mayor, the Mayor may, if he so elects, refer such matter to the Superior Court to make findings of fact and submit recommendations, such findings of fact and recommendations, if any, to be advisory only and not binding on the Mayor, and shall be without prejudice to the Mayor to make such further and other inquiry and investigation concerning such matter as he in his discretion shall consider necessary or advisable.
D.C. Code § 47-860.04 — DC Code / Title 47 / Chapter 8 / § 47-860.04
§ 47-860.04. Tax abatements for housing in downtown – Rules.
Status: in_force

The Mayor shall, pursuant to Subchapter I of Chapter 5 of Title 2 , issue rules to implement §§ 47-860.01 through 47-860.03 .".
D.C. Code § 47-907 — DC Code / Title 47 / Chapter 9 / § 47-907
§ 47-907. Presumption; burden of proof.
Status: in_force

For purpose of proper administration of this chapter and to prevent evasion of the tax hereby imposed, it shall be presumed that all transfers of real property are taxable and the burden shall be upon the taxpayer to show that a transfer is exempt from tax.
D.C. Code § 47-1930 — DC Code / Title 47 / Chapter 19 / § 47-1930
§ 47-1930. Internal Revenue Service to supply information to Mayor.
Status: repealed

Repealed.
D.C. Code § 47-2311 — DC Code / Title 47 / Chapter 23 / § 47-2311
§ 47-2311. Tax on fuel sold by United States agency in the District of Columbia.
Status: in_force

When under authority of law gasoline or other motor vehicle fuel is sold by an agency of the United States within the District of Columbia, for use in privately-owned vehicles, such agency of the United States shall, by agreement with the Mayor of the District of Columbia, arrange for the collection of the tax herein authorized to be imposed, and for accounting to the Collector of Taxes of the District of Columbia for the proceeds of such tax collections.
D.C. Code § 47-129 — DC Code / Title 47 / Chapter 1 / § 47-129
§ 47-129. Revenues credited to General Fund.
Status: in_force

After June 28, 1944, any revenue now required by law to be credited to the District of Columbia and the United States in the proportion that each contributed to the activity or source from whence such revenue was derived shall be credited wholly to the General Fund of the District of Columbia.
D.C. Code § 47-387.52 — DC Code / Title 47 / Chapter 3 / § 47-387.52
§ 47-387.52. Effect of reprogrammings on Maintenance of Effort and Matching funds.
Status: in_force

Beginning in Fiscal Year 2002, the Chief Financial Officer shall certify that any proposed reprogramming by the Mayor will not affect the amounts necessary to meet and maintain the local requirements for Maintenance of Effort and Matching funds and the certification shall be included in the proposed reprogramming request submitted by the Mayor to the Council.
D.C. Code § 47-1302 — DC Code / Title 47 / Chapter 13 / § 47-1302
§ 47-1302. Delinquent taxes — Notice to record owner; contents.
Status: in_force

(a) Annually and subsequent to July 1st, the Assessor of the District of Columbia shall mail to the record owner of each lot or parcel of land upon which a real property tax has been levied by the District of Columbia as of July 1st of the same year, a notice of the amount of the real property tax, and of the manner in which the amount of the real property tax is payable according to law. The notice shall state whether there were any delinquent real property taxes unpaid on July 1st of the year in which the notice is sent; provided, that if the address of the owner is unknown, the notice shall be mailed to the owner’s agent, if known; and if there is more than 1 record owner of any lot or parcel, notice mailed to 1 of the owners shall be deemed in compliance with this section; provided further, that nothing in this section shall affect in any way the provisions of § 47-1203 ; provided further, that failure of the property owner or the property owner’s agent to receive the notice shall not relieve the property owner of payment of any penalty or interest as required by law for the delinquent payment of real property taxes; provided further, that the term “record owner” shall include 1 or more persons whose leasehold interest or interests in a leasehold condominium, as that term is defined in § 42-1901.02(18) , extends for the entire balance of the unexpired term or terms.
(b) Notwithstanding the provisions in subsection (a) of this section, beginning October 1, 1993, and for each tax year thereafter, annually and subsequent to October 1st, the Assessor of the District of Columbia shall mail to the record owner of each lot or parcel of land upon which a real property tax has been levied by the District of Columbia as of October 1st of the same year, a notice of the amount of such real property tax, and of the manner in which the amount of such real property tax is payable according to law. The notice shall state whether there were any delinquent real property taxes unpaid on October 1st of the year in which the notice is sent; provided, that if the address of the owner is unknown, the notice shall be mailed to the owner’s agent, if known; and if there is more than 1 record owner of any lot or parcel, notice mailed to 1 of the owners shall be deemed compliance with this section; provided further, that nothing in this section shall affect in any way the provisions of § 47-1203 ; provided further, that failure of the property owner or the property owner’s agent to receive the notice shall not relieve the property owner of payment of any penalty or interest as required by law for the delinquent payment of real property taxes; provided further, that the term “record owner” shall include 1 or more persons whose leasehold interest or interests in a leasehold condominium, as that term is defined in § 42-1901.02(18) , extends for the entire balance of the unexpired term or terms.
D.C. Code § 47-804 — DC Code / Title 47 / Chapter 8 / § 47-804
§ 47-804. Service of notice.
Status: in_force

Notice shall be deemed to be properly served on the date when mailed by first class mail.
D.C. Code § 47-2305 — DC Code / Title 47 / Chapter 23 / § 47-2305
§ 47-2305. Importers to render invoices except in cases of retail sales.
Status: in_force

Invoices shall be rendered by importers and distributors to all purchasers from them of motor vehicle fuel within the District of Columbia except in case of retail sales. Said invoices shall contain a statement, printed thereon in a conspicuous place, that the liability to the District of Columbia for the tax herein imposed has been assumed by a licensed importer named in said statement and that the importer has paid the tax or will pay it on or before the 25th day of the calendar month next succeeding the purchase.
D.C. Code § 47-2314 — DC Code / Title 47 / Chapter 23 / § 47-2314
§ 47-2314. Personal property tax laws not affected.
Status: in_force

Nothing in §§ 47-2301 to 47-2315 shall be construed as affecting the application to motor vehicles of the personal property tax in force on May 3, 1924, which personal property tax shall continue to be levied, assessed, and collected on motor vehicles.
D.C. Code § 47-2908 — DC Code / Title 47 / Chapter 29 / § 47-2908
§ 47-2908. Licensed restaurants, eating houses, barrooms, sample rooms, ice cream saloons, or soda fountains required to post price list.
Status: in_force

(a) The proprietor or proprietors, or keeper or keepers, of every licensed restaurant, eating house, barroom, sample room, ice cream saloon, or soda fountain room, or establishment in the District of Columbia, shall put up, or cause to be kept up, and to be regularly kept up, or cause to be kept up, in 2 conspicuous places in the chief room or rooms of his, her, or their restaurant, eating house, barroom, ice cream saloon, or soda fountain room, and in 1 conspicuous place in each small or private room, if any, used in connection with said restaurant, eating house, barroom, sample room, ice cream saloon, and soda fountain room, for the accommodation of guests, visitors, or customers thereat, printed cards or papers, on which shall be distinctly printed the common or usual price for which each article or thing kept in any of said places or establishments to be eaten or drank therein is or may be commonly sold, or the price or prices for which the articles or things are or may be commonly or usually furnished to persons calling for, desiring, or receiving the same or any part or parts thereof, and no greater price or prices than those mentioned or contained on said cards or printed papers shall be asked for, demanded, or received from any person or persons for any of the articles or things kept in any manner for sale in any of the places or establishments aforesaid, either by said proprietor or proprietors, keeper or keepers, or by their agents, employees, or anyone acting in any manner for them.
(b) (1) Except as provided in paragraph (2) of this subsection, a business licensed under this section may impose, as a percentage of sales, a service fee of not more than 20%; provided, that:
    (A) The type and amount of the service fee that may be charged is prominently disclosed to consumers by the following means:
      (i) Clearly and prominently disclosing the fee on all menus and on the business' website, if there is a website; and
      (ii) Clearly and prominently disclosing the fee on signage in the establishment reasonably visible upon entry to the establishment;
    (B) The written disclosure accurately describes the purpose of the fee, including by explaining with specificity how the fee will be used or distributed, including disclosing the proportion of the fee used for base operating costs and the proportion distributed as compensation above the applicable minimum wage; and
    (C) The business uses any service fee collected from diners exclusively for the purposes disclosed.
  (2) A business licensed under this section may impose a service fee of not more than 25% when such fee is included as a term of a written contract negotiated between the business and a consumer for services, including banquet services.
D.C. Code § 47-1816.03 — DC Code / Title 47 / Chapter 18 / § 47-1816.03
§ 47-1816.03. Report by Mayor concerning amendment, repeal, or replacement of Internal Revenue Code.
Status: in_force

(a) Within 90 days after any amendment, repeal, or replacement of the Internal Revenue Code of 1986, as that term is defined in § 47-1801.04(28A) , the Mayor shall report to the Council of the District of Columbia concerning the amendment, repeal, or replacement. The report shall include, but not be limited to, an analysis of the impact of conformity to the amendment, repeal, or replacement on District of Columbia taxpayers, and on District of Columbia government revenues for 5 years thereafter, and a recommendation as to whether any change in District of Columbia law should be made as a result of the amendment, repeal, or replacement. The Mayor shall publish the report in the District of Columbia Register.
(b) On or before July 1, 1988, the Mayor shall report to Council concerning taxpayers whose tax liability exceeds the amount by which their taxable income exceeds the tax threshold, as defined in § 47-1806.04(e) . The report shall include:
  (1) An assessment of the number and income levels of the taxpayers affected;
  (2) Methods for, and the revenue impact of eliminating these tax liabilities; and
  (3) The Mayor’s recommendation as to what action, if any, should be taken.
D.C. Code § 47-4302 — DC Code / Title 47 / Chapter 43 / § 47-4302
§ 47-4302. Limitation on collection.
Status: in_force

(a) If the assessment of a tax imposed by this title has been made within the applicable period of limitation, the tax may be collected by levy or by a proceeding in court, but only if the levy is made or the proceeding begun within 10 years after the assessment of the tax.
(b) If, before the expiration of the time prescribed in this section for the collection of a tax imposed by this title, both the Mayor and the taxpayer have consented in writing to its collection after such time, the tax may be collected at any time before the expiration of the extended period. The period may be extended further by subsequent agreement in writing made before the expiration of an extended period.
D.C. Code § 47-1511 — DC Code / Title 47 / Chapter 15 / § 47-1511
§ 47-1511. Staff of Personal Tax Appraisers; appointment and duties of personnel.
Status: repealed

Repealed.
D.C. Code § 47-171 — DC Code / Title 47 / Chapter 1B / § 47-171
§ 47-171. Definitions.
Status: repealed

Repealed.
D.C. Code § 47-1924 — DC Code / Title 47 / Chapter 19 / § 47-1924
§ 47-1924. Arrears.
Status: repealed

Repealed.
D.C. Code § 47-1807.08 — DC Code / Title 47 / Chapter 18 / § 47-1807.08
§ 47-1807.08. Tax credit for corporations that provide an employee paid leave to serve as an organ or bone marrow donor.
Status: in_force

(a) For the purposes of this section, the term “donor” means an individual who makes a gift of an organ, including eyes, or bone marrow.
(b) (1) If in addition to any medical, personal, or other paid leave, including credit for time of service, provided by a corporation, the corporation provides an employee a paid leave of absence to serve as an organ or bone marrow donor, the corporation may claim a nonrefundable credit equal to 25% of the regular salary paid during the taxable year for the leave of absence, not to exceed 30 days for an organ donation and 7 days for a bone marrow donation.
  (2) If the corporation elects to claim the credit, an amount equal to the salary or wages upon which the 25% credit is computed shall not be allowed as a deduction.
  (3) The credit shall not reduce the minimum tax liability of $100 [now $250] under § 47-1807.02(b) .
(c) This section shall not apply if the employee is eligible for leave under the Family and Medical Leave Act of 1993, approved February 5, 1993 (107 Stat. 6; 29 U.S.C. § 2601 et seq.).
(d) The Chief Financial Officer or his delegate shall promulgate regulations as may be necessary and appropriate to carry out provisions of this section.
D.C. Code § 47-2106 — DC Code / Title 47 / Chapter 21 / § 47-2106
§ 47-2106. Penalty for conducting false “closing-out sales” and for violation of this chapter; prosecutions.
Status: in_force

(a) Any person who shall advertise, hold, conduct, or carry on any sale of goods, wares, or merchandise under the description of closing-out sale or a sale of goods, wares, or merchandise damaged by fire, smoke, water, or otherwise, contrary to the provision of this chapter, or who shall violate any of the provisions of this chapter shall be deemed guilty of a misdemeanor and shall, upon conviction thereof, be fined not more than the amount set forth in [ § 22-3571.01 ] or imprisonment for 90 days or both.
(b) Prosecutions for violations of this chapter and regulations promulgated under the authority of this chapter shall be conducted in the name of the District of Columbia by the Attorney General for the District of Columbia or any of his assistants.
(c) Civil fines, penalties, and fees may be imposed as alternative sanctions for any infraction of the provisions of this chapter, or any rules or regulations issued under the authority of this chapter, 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 § 47-1710 — DC Code / Title 47 / Chapter 17 / § 47-1710
§ 47-1710. Failure or refusal to file required return or schedule.
Status: repealed

Repealed.
D.C. Code § 47-4435 — DC Code / Title 47 / Chapter 44 / § 47-4435
§ 47-4435. Deposit of offset amount; application when more than one debt.
Status: in_force

(a) The amount offset for liabilities other than District of Columbia or United States taxes shall be deposited with:
  (1) The agency of the District responsible for administering the child support program as authorized by Part D of Title IV of the Social Security Act, approved January 4, 1995 (88 Stat. 2351; 42 U.S.C. § 651 et seq.), and shall be disbursed in accordance with section 651 of the Social Security Act, approved January 4, 1995 (88 Stat. 2356; 42 U.S.C. § 657) and the regulations promulgated thereunder;
  (2) The university (for refunds withheld from individuals in default under a federal student loan program) and applied to the repayment of the amount of principal determined to be in default; or
  (3) The Department of Employment Services and applied to the repayment of the Unemployment Compensation Fund.
(b) If the Mayor is notified that a taxpayer owes more than one debt that is subject to an offset of a tax refund under § 47-4431(c) , the Mayor shall apply the portion of tax refund of a taxpayer remaining after application to satisfy in the following order:
  (1) To satisfy any court-ordered child support under § 47-4431(c)(1) ;
  (2) To satisfy the default under a federal student loan under § 47-4431(c) (2); and
  (3) To satisfy overpayments of unemployment compensation under § 47-4431(c)(3) .
D.C. Code § 47-1313 — DC Code / Title 47 / Chapter 13 / § 47-1313
§ 47-1313. Liens for taxes or assessments — Notice to record owner; proper parties defendant; court order; validity of judicial service and sale.
Status: in_force

Before any such action shall be instituted, the Mayor shall cause notice to be given in the name appearing upon the records of the Assessor as the owner of such property, by registered mail or by certified mail directed to the last-known address of such person, and by publication once a week for 3 successive weeks in some daily newspaper published and circulated generally in the District of Columbia, against said person and “all other persons having or claiming to have any right, title, or interest in or to the real estate proposed to be proceeded against, their heirs, devisees, executors, administrators, and assigns,” by such designation, to appear before him on a day certain, which day shall be at least 10 days after the last publication of said notice, and show cause, if any they have, why the said real estate should not be proceeded against. For the purpose of the proceedings herein provided for, the person appearing by the Assessor’s records, at the time of the first publication of notice, as the owner of such property, and any other persons who may appear in response to the publication aforesaid and claim to have an interest in such property, shall be deemed proper parties defendant in any such proceedings. Upon the filing of the petition aforesaid, the Court shall enter an order directed to the person or persons named as defendants therein and “to all other persons having or claiming to have any right, title, or interest in the real estate proposed to be sold, their heirs, devisees, executors, administrators, and assigns,” by such designation, directing them to appear on a day certain, which day shall be not less than 30 days after the date of the last publication of said order, and show cause, if any they have, why said real estate should not be proceeded against and sold. The said order shall be published once a week for 3 successive weeks in some daily newspaper published and circulated generally in the District of Columbia, and such publication shall be considered as sufficient service upon such person or persons as cannot be found by the Marshal within the District of Columbia or who are nonresident or unknown, their heirs, devisees, executors, administrators, and assigns; and the proceedings or sale of such real estate shall not be rendered invalid if the true owner or owners or any other person or persons having any right, title, or interest in said real estate shall not be included as a party to the suit, if it shall appear that the publication herein provided for shall have been duly made.
D.C. Code § 47-2203 — DC Code / Title 47 / Chapter 22 / § 47-2203
§ 47-2203. Collection of tax by vendor.
Status: in_force

Every vendor engaging in business in the District and making sales at retail shall, for the privilege of making such sales, pay to the Collector the tax imposed by this chapter. At the time of making such sales the vendor shall collect the tax from the purchaser and give to the purchaser a receipt therefor in such form as prescribed by the Mayor. For the purpose of uniformity of tax collection by the vendor engaging in business in the District and for other purposes the provisions of §§ 47-2003 , 47-2004 , 47-2009 , and 47-2010 are hereby incorporated in and made applicable to this chapter.
D.C. Code § 47-4702 — DC Code / Title 47 / Chapter 47 / § 47-4702
§ 47-4702. Annual certification of continuing eligibility for exemptions and abatements from real property tax.
Status: in_force

(a) To the extent allowable by law, on or before April 1 of each year, beginning in 2012, and every year thereafter, any nonprofit organization or business entity owning property receiving a real property tax exemption or abatement pursuant to Chapter 10 (other than property exempt under § 47-1002(1) , (2), (3), or (21)) or Chapter 46 of this title , regardless of when the exemption or abatement was received, shall be required to file an annual report, under oath, with the Office of the Chief Financial Officer providing:
  (1) The lot and square, parcel, or reservation number of the real property and certifying that the real property has been used during the preceding real property tax year for the purpose for which the exemption or abatement was granted; and
  (2) A description of the community benefits provided pursuant to the provisions of the act granting the tax exemption or abatement, or an update on the progress of the community benefits identified in the act granting the tax exemption or abatement.
(b) Failure to certify that the property was still eligible for the exemption or abatement based on the use of the property as required by subsection (a)(1) of this section shall result in a termination of the exemption or abatement as of the beginning of the tax year in which the report is required to be filed. If the report is not filed timely, the Office of the Chief Financial Officer shall assess a penalty of $250. This section shall not apply to a property owner that is required to file an annual report pursuant to § 47-1007 .
(c) Upon written application by the property owner filed on or before April 1 of any year, the Office of the Chief Financial Officer may grant a reasonable extension of time for filing the report required under subsection (a) of this section. For reasonable cause, the Office of the Chief Financial Officer may abate the penalty provided under subsection (b) of this section as well as the tax, penalty, and interest resulting from the failure to file the report timely.
D.C. Code § 47-1096 — DC Code / Title 47 / Chapter 10 / § 47-1096
§ 47-1096. N Street Village, Inc., Lot 93, Square 242.
Status: in_force

[Not funded].
D.C. Code § 47-1448 — DC Code / Title 47 / Chapter 14 / § 47-1448
§ 47-1448. Rescission of contracts or agreements; suspension or revocation procedures.
Status: repealed

Repealed.
D.C. Code § 47-857.09a — DC Code / Title 47 / Chapter 8 / § 47-857.09a
§ 47-857.09a. Tax abatements for new residential developments — Notice and appeal rights.
Status: in_force

Notwithstanding any other provision of this chapter, the Mayor shall provide the owner with written notice of the District’s intent to impose a penalty for a violation of §§ 47-859.01 [ 47-857.01 ] through 47-857.10 or to disallow the tax abatement thereunder. The Mayor shall give the owner at least 30 days after the date of the notice to file an appeal and request a hearing before the Office of Administrative Hearings, which shall hear the appeal subject to the notice and hearing provisions of subchapter I of Chapter 18 of Title 2 [ § 2-1801.01 et seq.], and the rules thereunder.
D.C. Code § 47-207 — DC Code / Title 47 / Chapter 2 / § 47-207
§ 47-207. Items included in annual estimates — Assignment of certain market employees.
Status: in_force

The Mayor of the District of Columbia each year in the annual estimates shall report to Congress the assignment of the market masters, assistant market masters, watchmen, and laborers to the various markets and offices.
D.C. Code § 47-205 — DC Code / Title 47 / Chapter 2 / § 47-205
§ 47-205. Reimbursement of United States for space costs of United States Attorney and United States Marshal.
Status: in_force

Beginning on the effective date of this title, the Executive Officer of the District of Columbia Courts shall reimburse to the United States from any funds in the Treasury to the credit of the District of Columbia courts the amount determined by the Administrator of General Services to be necessary to cover 75% of the costs of operation, maintenance, and repair of space used by the United States Attorney and the United States Marshal for the District of Columbia.
D.C. Code § 47-2013 — DC Code / Title 47 / Chapter 20 / § 47-2013
§ 47-2013. Collection of tax; liens; jeopardy assessments; distraint.
Status: repealed

Repealed.
D.C. Code § 47-1006 — DC Code / Title 47 / Chapter 10 / § 47-1006
§ 47-1006. Use of property by agencies of the United States or American Red Cross.
Status: in_force

The use and occupancy of real property in the District of Columbia by any department, agency, or instrumentality of the United States of America, or by the American Red Cross, on a basis which does not result in the receipt of rent or income to the owner thereof within the meaning of § 47-1005 , shall not operate to terminate the tax-exempt status of such property if exempted from taxation prior to such use and occupancy; and, further, that any taxes, penalties, or interest which may be due by reason of such change in the use and occupancy of such property and unpaid on November 30, 1945, shall be abated; provided, that nothing contained in this section shall be construed as authorizing any refund of any taxes, penalties, or interest paid prior to November 30, 1945.
D.C. Code § 47-2016 — DC Code / Title 47 / Chapter 20 / § 47-2016
§ 47-2016. Payment of tax.
Status: in_force

(a) At the time of filing his return as provided by this chapter, the taxpayer shall pay to the Collector the taxes imposed by this chapter.
(b) The taxes for the period for which a return is required to be filed by a vendor under this chapter shall be due by the vendor and payable to the Collector on the date limited for the filing of the return for such period, without regard to whether a return is filed or whether the return which is filed correctly shows the amount of gross receipts and taxes due thereon.
D.C. Code § 47-1505 — DC Code / Title 47 / Chapter 15 / § 47-1505
§ 47-1505. “Resident” defined.
Status: repealed

Repealed.
D.C. Code § 47-2407 — DC Code / Title 47 / Chapter 24 / § 47-2407
§ 47-2407. Redemption of stamps.
Status: in_force

(a) The Mayor may, upon receipt of satisfactory evidence of the facts, redeem any stamps, issued under this chapter, which have been spoiled, destroyed, or rendered useless or unfit for the purpose intended, or for which the owner may have no use. Such redemption may be made either by allowing the owner of such stamps a credit on the purchase of new stamps equal to the amount paid for the spoiled, destroyed, or useless stamps or by refunding such amount; provided, that no refund shall be made in those cases where the owner can be made whole by allowing a credit on the purchase of new stamps. No refund or allowance shall be made under this section unless the owner of such stamps has filed a written claim, under oath, for such refund or allowance with the Mayor within 6 months after the stamps were spoiled, destroyed, or rendered useless or unfit for the purposes intended, or, in the case of the stamps for which the owner has no use, within 6 months after the purchase of such stamps.
(b) No refund or allowance shall be made until:
  (1) The stamps so spoiled, destroyed, or rendered useless or unfit, or for which the owner has no use have been returned to the Mayor, or satisfactory proof has been made to the Mayor showing which such stamps cannot be returned; and
  (2) If required by the Mayor, the person making the claim for such refund or allowance has satisfactorily traced the history of the stamps from their issuance to the filing of his claim.
(c) Notwithstanding the time limitations specified in subsection (a) of this section for the redemption of stamps, a claim for the redemption of unused stamps which are owned by licensed retailers or vending machine operators on the effective date of this chapter, other than stamps which were spoiled, destroyed, or rendered useless or unfit prior to the effective date of this chapter, shall be filed within 6 months after the effective date of this chapter. Stamps owned by licensed retailers and vending machine operators which were spoiled, destroyed, or rendered useless or unfit prior to the effective date of this chapter shall be subject to the time limitation for the redemption of such stamps specified in subsection (a) of this section. If the Mayor authorizes the continued affixation of stamps after the effective date of this chapter, which stamps were purchased by licensed retailers and vending machine operators prior to the effective date of this chapter, a claim for the redemption of such stamps shall be filed within the time prescribed by the Mayor.
D.C. Code § 47-2885.11 — DC Code / Title 47 / Chapter 28 / § 47-2885.11
§ 47-2885.11. Pharmacy personnel.
Status: in_force

(a) (1) No personnel working in any capacity, the activities of which include contact with any merchandise or drugs in a pharmacy or the care of dispensing, manufacturing, or storage facilities, who is affected by, or believed by the Mayor, upon reasonable grounds to be affected by, a communicable disease and no person who is or is believed by the Mayor, upon reasonable grounds, to be a carrier of a communicable disease shall actively engage in any work in a pharmacy.
  (2) No proprietor of any pharmacy or manager of any pharmacy shall intentionally permit any person who is, or is believed by the Mayor, upon reasonable grounds, to be, a carrier of a communicable disease to engage or continue to be engaged in any work in the pharmacy.
(b) No person shall work in any capacity in a pharmacy if he or she:
  (1) Has the following conditions: boils, infectious wounds, sores, or an acute respiratory infection;
  (2) Is wearing unclean garments;
  (3) Is a chronic alcoholic as that term is defined in § 24-602 ; or
  (4) Does not follow hygienic work practices, including the washing of hands thoroughly before commencing work and as often as is necessary thereafter to remove soil and contamination.
D.C. Code § 47-3503 — DC Code / Title 47 / Chapter 35 / § 47-3503
§ 47-3503. Exemptions for qualifying lower income homeownership households and cooperative housing associations.
Status: in_force

(a) (1) A deed, including a lease or ground rent, conveying property or an interest in property to a qualifying lower income homeownership household shall be exempt from the deed recordation tax pursuant to §§ 42-1102 or 42-1103 , if the household meets the requirements of § 47-3502 , and a deed conveying property to a community land trust, as defined by § 47-803(1) , shall be exempt from the deed recordation tax pursuant to §§ 42-1102 or 42-1103 .
  (2) Deeds to property transferred to a cooperative housing association, as that term is defined in § 47-803(2) , shall be exempt from the deed recordation tax pursuant to § 42-1102 , if the cooperative housing association qualifies for the real property tax exemption pursuant to subsection (c) of this section or if a return under oath, certifying the association’s intent to qualify for the real property tax exemption pursuant to subsection (c) of this section within 1 year, accompanies the deed at the time of its offer for recordation.
  (3) 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 or leased by or is being simultaneously transferred or leased to a qualifying lower income homeownership household or a cooperative housing association qualified for the real property tax exemption pursuant to subsection (c) of this section or if a return under oath, certifying the association’s intent to qualify for the real property tax exemption pursuant to subsection (c) of this section, within 1 year, accompanies the deed at the time of its offer for recordation.
(b) (1) Transfers of property to a qualifying lower income homeownership household shall be exempt from the transfer tax pursuant to § 47-902 , if:
    (A) The household meets the requirements of § 47-3502 ; and
    (B) The household acquiring a fee simple interest, a leasehold interest under a land lease from a community land trust, as defined by § 47-803(1) , or qualified ownership interests under a shared equity financing agreement, receives a credit against the purchase price of the property in an amount equal to the total tax which would have been due without regard to this section.
  (2) Transfers of property to a cooperative housing association, as that term is defined in § 47-803(2) , shall be exempt from the transfer tax pursuant to § 47-902 , if:
    (A) The cooperative housing association qualifies for the real property tax exemption pursuant to subsection (c) of this section or if a return under oath, certifying the association’s intent to qualify for the real property tax exemption pursuant to subsection (c) of this section, within 1 year, accompanies the deed at the time of its offer for recordation; and
    (B) 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 paragraph.
  (3) Transfers of property to a community land trust, as that term is defined in § 47-803(1) , shall be exempt from the transfer tax pursuant to § 47-902 .
(c) (1) For purposes of this subsection, the term “cooperative housing association” has the same meaning given the term in § 47-803(2) .
  (2) Property transferred, including a transfer by land lease, to a qualifying lower income homeownership household and property owned by a community land trust as defined by § 47-803(1) that is subject to a land lease to a qualifying lower income homeownership household shall be exempt from real property tax pursuant to § 47-1002 , if:
    (A) The household meets the requirements of § 47-3502 ; and
    (B) In the case of a qualifying lower income homeownership household under § 47-3502(2)(B) , the household receives a credit against rent equal to that percentage of the real property tax that would have been due on the property without regard to this section which bears the same relation to the total real property tax that would have been due on the property without regard to this section as 100% minus the percentage of the household’s qualified ownership interest bears to 100%.
  (3) The exemption provided by this subsection shall apply to property owned by a cooperative housing association if at least 50% of the dwelling units contained therein are occupied by households which meet the income limitations and conditions of transfer described in § 47-3502 and the credit against rent requirement described in paragraph (2)(B) of this subsection.
  (4) The exemption provided by this subsection shall be in effect only until the end of the fifth tax year following the year in which the property was transferred to the household and only so long as the same household is an owner and occupant of the property or in the case of a cooperative housing association, only so long as at least 50% of the dwelling units contained therein are occupied by households which meet the income limitations and conditions of transfer described in § 47-3502 and the credit against rent requirement described in paragraph (2)(B) of this subsection.
  (5) (A) A real property receiving the exemption under this subsection shall be deemed to be receiving the homestead deduction under § 47-850 or § 47-850.01 for purposes of § 47-864 ; provided, that there is an approved and current homestead application on file applicable to the entire tax year following the expiration of the exemption.
    (B) The application of subparagraph (A) of this paragraph shall be limited as follows:
      (i) The credit under § 47-864 that may result for the tax year beginning October 1, 2006 shall be nonrefundable and shall be applied to the real property tax owed for the tax year beginning October 1, 2007, and thereafter.
      (ii) No credit under § 47-864 shall be allowed for a tax year prior to the tax year beginning October 1, 2006.
      (iii) Subparagraph (A) of this paragraph shall not apply if the ownership has not been continuous from the date that the exemption provided by this subsection has been validly in effect.
D.C. Code § 47-2353 — DC Code / Title 47 / Chapter 23 / § 47-2353
§ 47-2353. Auditing.
Status: in_force

The Mayor shall adopt audit procedures consistent with the IFTA to review the uniform mileage schedules and fleet records of apportioned operators that declare the District their jurisdictional base. The audit procedures shall involve at least 15% of the IFTA apportioned vehicles whose operators declare the District as their jurisdictional base over a 5-year period.
D.C. Code § 47-2202.01 — DC Code / Title 47 / Chapter 22 / § 47-2202.01
§ 47-2202.01. 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 taxes imposed pursuant to § 47-2202 is imposed on the use, storage, or consumption of certain tangible personal property and services sold or purchased at retail sale in the District. Vendors engaging in the business activities listed in paragraphs (1) and (2) of this section and purchasers of the vendors’ tangible personal property and services shall pay the tax at the following rate:
(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 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) Spirituous 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 § 47-138 — DC Code / Title 47 / Chapter 1 / § 47-138
§ 47-138. Use of appropriated funds to promote demonstrations to influence legislation or other governmental actions.
Status: in_force

No funds appropriated for the government of the District of Columbia may be used to furnish materials or services to promote or further any demonstration in the District of Columbia undertaken for the purpose of influencing legislation or other governmental actions of the United States government or the government of the District of Columbia, except that nothing in this section shall preclude the government of the District of Columbia from taking such emergency action as the Mayor of the District of Columbia determines necessary for the preservation of the health, safety, or welfare of any person within the District of Columbia.
D.C. Code § 47-1318 — DC Code / Title 47 / Chapter 13 / § 47-1318
§ 47-1318. Refunds — Money deposited for license.
Status: in_force

Whenever any person shall deposit money with the Collector for the purpose of procuring a license, and said license shall have been subsequently refused by legal authority, it shall be the duty of the Collector to refund the money so deposited, deducting therefrom an amount justly proportionate to the time during which such license shall have been used by the applicant therefor, or his representatives, and charge the amount so refunded to the fund which was credited with the original deposit.
D.C. Code § 47-340.31 — DC Code / Title 47 / Chapter 3 / § 47-340.31
§ 47-340.31. Payment and security.
Status: in_force

(a) The bonds shall be special obligations of the District payable solely from the Available Tax Revenues pledged therefor under this subchapter and other receipts, revenues, and funds in the Income Tax Secured Bond Fund and payable to the Income Tax Secured Bond Fund pursuant to this subchapter and the Financing Documents. The Available Tax Revenues shall constitute dedicated taxes and fees and available revenues within the meaning of § 1-204.90(n) . As such, the holders of the bonds shall have a first lien on and pledge of the Available Tax Revenues superior to that of any other person, including holders of general obligation bonds or notes secured by the full faith and credit of the District pursuant to § 1-204.82 .
(b) The bonds shall be without recourse to the District, are not a pledge of, and do not involve, the faith and credit or the taxing power of the District (other than the Available Tax Revenues and any other taxes and fees allocated to the Income Tax Secured Bond Fund), do not constitute a debt of the District, and do not constitute lending of the public credit for private undertakings as prohibited in § 1-206.02(a)(2) . The bonds shall contain a legend expressly setting forth the limitations set forth in the preceding sentence.
(c) Payment of the bonds shall be secured as provided in the Financing Documents and by an assignment by the District for the benefit of the bond owners of certain of its rights under the Financing Documents and Closing Documents to the Collection Agent and trustee pursuant to the Financing Documents.
(d) The Collection Agent and trustee, respectively, may deposit, invest, and disburse the Available Tax Revenues received pursuant to the Financing Documents.
(e) The trustee may disburse the proceeds of the bonds to the District.
D.C. Code § 47-4630 — DC Code / Title 47 / Chapter 46 / § 47-4630
§ 47-4630. Tax abatements for high technology commercial real estate database and service providers.
Status: in_force

(a) For the purposes of this section, the term:
  (1) “High technology commercial real estate database and service provider” means a business entity that provides access to clients via the Internet to its database of commercial real estate information throughout the United States.
  (2) “Priority development area” means:
    (A) A priority development area as defined in § 47-3801(1A) ;
    (B) A high technology development zone as defined in § 47-1817.06(a)(2) ;
    (C) The Southeast Federal Center/Navy Yard Area, which shall consist of land within the boundary description beginning at the intersection of Interstate 395/295 (SW/SE Freeway), and the Anacostia River Waterfront, S.W.; northwest to 14th Street, S.W.; south on 14th Street, S.W., to the Washington Channel Waterway; east along Washington Channel to the Anacostia River eastern banks; and adjacent areas encompassing the public housing and residential parcels adjacent to the Navy Yard, 8th Street commercial corridor, Marine Barracks, and Buzzards Point area.
  (3) “Real property” shall have the same meaning as in § 47-802 .
(b) Subject to subsections (f), (g), and (h) of this section, the real property taxes imposed by Chapter 8 of this title with respect to real property purchased or leased and occupied by a high technology commercial real estate database and service provider shall be fully abated for 10 years, beginning the first day of the tax year following the purchase of the real property or the execution of the lease of the real property; provided, that:
  (1) The real property continues to be occupied by the high technology commercial real estate database and service provider during the duration of the abatement period and is located in a priority development area;
  (2) If the real property is leased, the lease for the real property is for a period of at least 10 years;
  (3) The total combined abatements under this section shall not exceed:
    (A) $700,000 per fiscal year; and
    (B) $6.185 million total over 10 years;
  (4) The company receiving the benefit of the abatement:
    (A) Is a high technology commercial real estate database and service provider;
    (B) Employs a minimum of 250 employees within the District; and
    (C) Shall have entered into an agreement with the Department of Small and Local Business Development requiring that any tenant design, build-out, and improvements within the tenant’s leased or owned space receiving the tax abatement be contracted with certified local, small, and disadvantaged business enterprises, as certified in accordance with § 2-218.01 , for at least 35% of the contract dollar volume of the design, build-out, and improvements;
  (5) If the real property is leased, the real property owner shall pass through the abatement to the high technology commercial real estate database and service provider;
  (6) No person shall claim an abatement pursuant to this section unless the person occupies real property in the District before January 1, 2011;
  (7) No person shall claim an abatement pursuant to this section for an aggregate period of more than 10 years; and
  (8) Notwithstanding any other provision of this section, no person shall claim an abatement pursuant to this section prior to October 1, 2010.
(c) If the real property that is the subject of the abatement under section (b) of this section is a portion of a larger unit of real property that is assessed for real property tax under Chapter 8 of this title , the abatement shall be applied by reducing the assessment of the larger unit of real property by the ratio that the square footage of the occupied portion bears to the square footage of the larger unit of real property.
(d) The abatement shall be deducted from the real property tax bill or by issuing a refund (in the same amount as what would have been the abatement) to the high technology commercial real estate database and service provider, notwithstanding § 47-811.02 , at the discretion of the Office of Tax and Revenue. The Office of Tax and Revenue may apply the abatement to any half of the tax year.
(e) If the high technology commercial real estate database and service provider shall cease to qualify for the abatement, the abatement shall cease on the first day of the month following the day when the Mayor certifies the disqualification to the Office of Tax and Revenue.
(f) The Mayor shall certify to the Office of Tax and Revenue the identity of each high technology commercial real estate database and service provider for which compliance under subsection (b) of this section has been verified by the Mayor, a description of each real property that is the subject of the abatement provided by this section, and the date on which the abatement shall begin.
(g) The abatement pursuant to this section shall apply once the high technology commercial real estate database and service provider has certified to the Department of Employment Services that the provider has hired at least 100 employees residing in the District of Columbia beyond the number of employees residing in the District of Columbia as of January 5, 2010 (“baseline number”); provided, that the high technology commercial real estate database and service provider shall maintain the baseline number throughout the entire term of the abatement. The failure to maintain the baseline number shall result in the forfeiture of the abatement during any period in which the baseline number is not met.
(h) Funds shall be sufficient within an approved budget and financial plan to support the fiscal impact of a tax abatement under this section.
D.C. Code § 47-895.35 — DC Code / Title 47 / Chapter 8 / § 47-895.35
§ 47-895.35. Application of Special Assessment.
Status: in_force

The Chief Financial Officer shall deposit the Special Assessment revenues collected under this subchapter in the Special Energy Assessment Fund.
D.C. Code § 47-811.03 — DC Code / Title 47 / Chapter 8 / § 47-811.03
§ 47-811.03. Real property tax abatement for certain commercial properties.
Status: in_force

(a) For the purposes of this section, the term:
  (1) “Applicant” means the landlord or the tenant.
  (2) “Benefit period” means the period commencing on the first day of the month immediately following the rent commencement date and terminating no later than 60 months thereafter.
  (3) “Billed assessed value” means the lesser of the taxable transitional assessed value or the taxable actual assessed value of the eligible building and the land on which the eligible building is located for the fiscal year in which the benefit period commences.
  (4) “Eligible building” means a non-residential or mixed-use building.
  (5) “Eligible premises” means premises located in an eligible building which are occupied and used as an office (including ancillary uses) or retail space by a Qualified High Technology Company under a lease.
  (6) “Landlord” means a person who controls all non-residential portions of an eligible building, including the record owner, the lessee under a ground lease, any mortgagee in possession, or any receiver, and grants the right to occupy and use eligible premises to a tenant; provided, that the landlord shall not include a lessee who, at any time during the lease term, has occupied and used any part of the non-residential portions of the eligible building, other than premises occupied and used by the lessee to provide rental management services to the building.
  (7) “Mixed-use building” means a building used for both residential and non-residential purposes.
  (8) “Qualified High Technology Company” shall have the same meaning as set forth in § 47-1317.01(4) .
  (9) “Tenant” means a Qualified High Technology Company that executes a lease under which it occupies and uses eligible premises. The term ‘tenant’ shall include a subtenant if the subtenant is a Qualified High Technology Company.
(b) (1) If (A) a new building is constructed for which the initial certificate of occupancy or initial temporary certificate of occupancy was received after December 31, 2000, or improvements or renovations are made which are necessary to adapt or convert an existing building, or a portion thereof, for use by a Qualified High Technology Company, and (B) the building is an eligible building, to the extent of eligible premises therein, the real property tax increase attributable to the increase in the billed assessed value shall be abated for 5 years.
  (2) If a tenant is liable for real property taxes, or taxes imposed pursuant to § 47-1005.01 , under its lease and the tenant makes improvements or renovations necessary to adapt or convert an eligible building, or a portion thereof, for its own use as a Qualified High Technology Company, or for use by a Qualified High Technology Company as a subtenant, the tenant shall receive the abatement from the real property tax increase provided under paragraph (1) of this subsection.
  (3) If a lease for eligible premises terminates during the 5-year abatement period, the abatement shall remain effective for a period not to exceed 12 months so long as the landlord or tenant, as applicable, makes a good faith effort to lease the eligible premises to a Qualified High Technology Company.
  (4) The abatement shall be revoked immediately if the landlord or tenant, as applicable, shall lease the premises to a tenant other than a Qualified High Technology Company so that the premises or building no longer constitutes eligible premises or an eligible building.
  (5) The abatement under this section shall be claimed by attaching to the real property tax return an original affidavit from each tenant stating that the tenant is a Qualified High Technology Company.
D.C. Code § 47-127 — DC Code / Title 47 / Chapter 1 / § 47-127
§ 47-127. Payment of fees into Treasury.
Status: in_force

Fees collected by the District of Columbia shall be paid for each fiscal year into the Treasury of the United States to the credit of the General Fund of the District of Columbia.
D.C. Code § 47-2853.71 — DC Code / Title 47 / Chapter 28 / § 47-2853.71
§ 47-2853.71. Scope of practice for barbers.
Status: in_force

For the purposes of this part, the term “practice of barbering” means providing or offering to the general public for a fee any of the following services solely for cosmetic purposes: cutting, dressing, singeing, shampooing, styling, or similar work performed upon the face, hair, hairpiece, or wig of a person; shaving or trimming of facial hair of a person; or massaging or applying cosmetic preparations to the face, neck, or scalp of a person. The practice of barbering shall not include manicuring, electrolysis, or the braiding or weaving of hair.
D.C. Code § 47-1533 — DC Code / Title 47 / Chapter 15 / § 47-1533
§ 47-1533. Appeal from assessment or denial of claim for refund.
Status: in_force

Any person aggrieved by any assessment of a deficiency in tax and any person aggrieved by the denial of a claim for refund may, within 6 months from the date of the assessment of the deficiency or from the date of the denial of a claim for refund, as the case may be, 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 § 47-1809.04 — DC Code / Title 47 / Chapter 18 / § 47-1809.04
§ 47-1809.04. Tax on estates and trusts — Computation.
Status: in_force

The tax shall be computed upon the taxable net income of the estate or trust, and shall be paid by the fiduciary, except as provided in § 47-1809.07 (relating to revocable trusts) and § 47-1809.08 (relating to income for benefit of the grantor).
D.C. Code § 47-4808 — DC Code / Title 47 / Chapter 48 / § 47-4808
§ 47-4808. Expiration of credits.
Status: in_force

Except for unused credits carried forward pursuant to § 47-4803(c) and for credits claimed under regulations promulgated by the Department consistent with the special rule set forth in section 42(f)(2) of the 1986 Internal Revenue Code  , as amended and in effect for the taxable year, a project shall not be eligible for any District of Columbia low-income housing tax credits for more than 11 taxable years.
D.C. Code § 47-2019 — DC Code / Title 47 / Chapter 20 / § 47-2019
§ 47-2019. Determination of deficiencies.
Status: in_force

If a return required by this chapter is not filed, or if a return when filed is incorrect or insufficient, the amount of tax due shall be determined by the Mayor from such information as may be obtainable. Assessments of any deficiencies in the tax due under this chapter, or any interest and penalties thereon, shall be governed by § 47-4312 .
D.C. Code § 47-2002.08 — DC Code / Title 47 / Chapter 20 / § 47-2002.08
§ 47-2002.08. Football stadium additional sales taxes.
Status: in_force

(a) For the purposes of this section, the term:
  (1) "RFK Campus" means those parcels of land that are the subject of the Transfer of Jurisdiction Plat recorded in the Surveyor's Office on February 5, 2025, on page 13 of subdivision book 223.
  (2) "Stadium" means the stadium constructed on the RFK Campus after October 1, 2025, to be owned by the District, as described in the Term Sheet.
  (3) "Term Sheet" shall have the meaning set forth in [§ 10-1605.01(33)] .
  (4) "Ticket" means any physical, electronic, or other form of a certificate, documents, or token showing that a fare, admission, or license fee for a revocable right to enter the Stadium has been paid.
(b) Notwithstanding any other provision of this chapter , there is imposed an additional sales tax of 4.25% on the gross receipts of any person from the sale of or charges for tickets to any public event to be performed at the Stadium subject to the gross sales tax under chapter 20 or the compensating-use tax under chapter 22.
(c) Notwithstanding any other provision of this chapter , there is imposed an additional sales tax of 4.25% on the gross receipts of any person from the sale at the Stadium of tangible personal property or services otherwise taxable under the provisions of this chapter , except for the gross receipts from:
  (1) The sales of food and beverages subject to the tax imposed by § 47-2002[(a)(3)] ; and
  (2) The sale of or charge for the service of parking motor vehicles subject to the tax imposed by § 47-2002(a)(1) .
(d) The Chief Financial Officer shall promulgate regulations as may be necessary or appropriate to carry out the provisions of this section, including regulations relating to the determination of District gross receipts and electronic filing and payment of sales taxes and fees.
D.C. Code § 47-2002.05 — DC Code / Title 47 / Chapter 20 / § 47-2002.05
§ 47-2002.05. Ballpark sales taxes.
Status: in_force

(a) For the purposes of this section, the term:
  (1) “Ballpark” means:
    (A) A stadium constructed after October 1, 2004 to be owned by the District on a site bounded by N Street, S.E., Potomac Avenue, S.E., South Capitol Street, S.E., and 1st Street, S.E., or such other site determined pursuant to [ § 10-1601.05 ], if the primary site shall be infeasible, including facilities functionally related and subordinate thereto and the accompanying infrastructure, including office and transportation facilities (including parking) adjacent to or serving the stadium, that has as its primary purpose the hosting of professional athletic team events and is constructed in whole or in part with funds deposited in, or bonds or other evidence of indebtedness the debt service upon which is financed in whole or in part by monies deposited in, the Ballpark Revenue Fund; and
    (B) Until such time as the hosting of professional athletic team events for which tickets are sold has commenced at the newly-constructed stadium, Robert F. Kennedy Stadium, described as that geographic area of the District of Columbia consisting of the areas designated as A, B, C, D, or E on the revised map entitled “Map to Designate Transfer of Stadium and Lease of Parking Lots to the District,” prepared jointly by the National Park Service (National Capital Region) and the District of Columbia Department of Public Works for site development and dated October 1986 (NPS Drawing number 831/87284-A), and any other future additions thereto.
  (1A) "Ballpark Preservation and Improvement Fund" means the fund established by § 10-1601.02a .
  (1B) "Ballpark Revenue Bonds" shall have the same meaning as the term "bonds" in § 10-1601.03(a)(2) .
  (2) “Ballpark Revenue Fund” means the fund established by [ § 10-1601.02 ].
  (3) “Professional athletic team” includes any professional baseball, basketball, football, soccer, hockey, lacrosse, or other athletic team whose members receive financial compensation from their participation in the team’s athletic exhibitions.
  (4) “Ticket” means any physical, electronic, or other form of a certificate, documents, or token showing that a fare, admission, or license fee for a revocable right to enter the ballpark, or a right to purchase future rights to enter the ballpark, has been paid.
(b) Notwithstanding any other provision of this chapter relating to the imposition of sales tax on either a retail sale or a sale at retail, there is hereby imposed an additional sales tax of 4.25% on the gross receipts of any person from the sale of tickets to any public event referred to in § 47-2001(n)(1)(H) sponsored by the person (or any affiliate of such person) and to be performed at the ballpark, regardless of whether the ticket is sold to a person who resells the ticket to another person or to a person who uses the ticket for admission to the event; provided, that with respect to tickets to events at Robert F. Kennedy Stadium, the tax shall apply only to professional baseball games or professional baseball-related events and exhibitions.
(c) Notwithstanding any other provision of this chapter, there is hereby imposed an additional sales tax of 4.25% on the gross receipts of any person from the sale at the ballpark during such times as shall reasonably relate to the performance of baseball games or baseball-related events and exhibitions at the ballpark of tangible personal property or services otherwise taxable under the provisions of this chapter, except the gross receipts from (1) sales of food and beverages subject to the tax imposed by § 47-2002(3) , and (2) the sale of or charge for the service of parking motor vehicles; provided, that with respect to the sale of tangible personal property or services at Robert F. Kennedy Stadium, the additional tax shall apply only to professional baseball games or professional baseball-related events and exhibitions.
(d) The following revenues shall be deposited into one or more accounts within the Ballpark Revenue Fund until the requirements of § 10-1601.02(e) have been met, at which time the following revenues shall be deposited in the Ballpark Preservation and Improvement Fund:
  (1) The revenues received by the District of Columbia from the taxes imposed by this section;
  (2) The portion of the sales tax imposed by § 47-2002 on the gross receipts of any person from the sale of tickets to any public event referred to in § 47-2001(n)(1)(H) sponsored by the person (or any affiliate of such person) and to be performed at the ballpark, regardless of whether any such ticket is sold to a person who resells the ticket to another person or to a person who uses the ticket for admission to the event, except that, with respect to events at Robert F. Kennedy Stadium, only the portion of the tax levied on professional baseball games or professional baseball-related events and exhibitions;
  (3) The portion of the sales tax imposed by § 47-2002 on the gross receipts of any person from the sale at the ballpark during such times as shall reasonably relate to the performance of baseball games or baseball-related events and exhibitions at the ballpark of tangible personal property or services otherwise taxable, except as otherwise provided in § 10-1203.07 ; and
  (4) The portion of the sales tax imposed on the gross receipts from the sale of or charge for the service of parking motor vehicles that shall reasonably relate to the performance of baseball games or professional baseball related events and exhibitions at the ballpark.
(e) The Chief Financial Officer or his delegate shall promulgate regulations as may be necessary and appropriate to carry out the provisions of this section, including regulations relating to the determination of District gross receipts and electronic filing and payment of sales taxes and fees. Until such time as the Chief Financial Officer or his delegate shall promulgate the regulations, any promoter of any event at which gross receipts from the sale of tickets, tangible personal property, or services are potentially subject to the taxes imposed by this section shall comply with the requirements of § 47-2002.04 as if the event were a special event.
D.C. Code § 47-857.02 — DC Code / Title 47 / Chapter 8 / § 47-857.02
§ 47-857.02. Tax abatements for new residential developments — Requirements for tax abatements for new residential developments.
Status: in_force

(a) Subject to subsection (b), (c), (d), and (e) of this section and to the tax abatement limits imposed by § 47-857.09 , a property shall receive a tax abatement under § 47-857.03 , § 47-857.04 , § 47-857.05 , § 47-857.06 , § 47-857.07 , or § 47-857.08 if:
  (1) The owner or other authorized person receives:
    (A) A final building permit for the mechanical, electrical, plumbing, and heating, ventilation, and air conditioning systems for the building’s superstructure; or
    (B) A letter from both the building architect and the Mayor certifying that the first level of concrete has been laid and the building has received a building permit for both the building’s sheeting, shoring, and excavation work and the building’s foundation to grade structural work;
  (2) The owner or other authorized person requests a certification letter from the Mayor stating that the property and project are eligible for the applicable tax abatement and that the Mayor has reserved a tax abatement for the property in the authorized amount;
  (3) The Mayor transmits to the owner or other authorized person the certification letter requested under paragraph (2) of this subsection; and
  (4) (A) The building permit for the project’s superstructure is received after April 30, 2001; or
    (B) If the property is located in eligible area #1, before the Mayor certifies the tax abatement, the last of the building excavation and sheeting and shoring permits are received after January 1, 2001.
(b) A tax abatement shall not be allowed under § 47-857.03 , § 47-857.04 , § 47-857.05 , § 47-857.06 , § 47-857.07 , or § 47-857.08 unless the owner or other authorized person satisfies paragraphs (a)(1) and (a)(2) of this section on or before:
  (1) December 31, 2003, if the property is located in eligible area #1;
  (2) December 31, 2005, if the property is located in eligible area #2;
  (3) December 31, 2004, if the property is located in eligible area #3; or
  (4) December 31, 2008, if the property is located in eligible area #4.
(c) A tax abatement shall not be allowed under § 47-857.03 , § 47-857.04 , § 47-857.05 , § 47-857.06 , § 47-857.07 , or § 47-857.08 :
  (1) Unless the first level of concrete for the project has not been laid within 6 months after the date the certification letter is transmitted by the Mayor under paragraph (a)(3) of this section, if certification was requested under paragraph (a)(1)(A) of this section; or
  (2) If the project does not receive a certificate of occupancy within 30 months after the date the certification letter is transmitted by the Mayor under paragraph (a)(3) of this section; provided, that the Mayor may extend the 30-month period for up to 6 months if the building’s construction has reached grade, as certified by the project architect and the Mayor.
(d) A project which is financed in any part under subchapter IX of Chapter 12 of Title 2 [ § 2-1217.01 et seq.] shall not be eligible to receive a tax abatement under § 47-857.03 , § 47-857.04 , § 47-857.05 , § 47-857.06 , § 47-857.07 , or § 47-857.08 .
(e) A property which receives relief under § 42-3508.02 shall not be eligible to receive a tax abatement under § 47-857.03 , § 47-857.04 , § 47-857.05 , § 47-857.06 , § 47-857.07 , or § 47-857.08 .
(f) The Mayor shall, as nearly as practicable, review requests for certification in the order in which they were received and without regard to the type of tax abatement for which certification is requested.
D.C. Code § 47-3705 — DC Code / Title 47 / Chapter 37 / § 47-3705
§ 47-3705. Filing returns; payment of tax due.
Status: in_force

(a) (1) The personal representative of every estate subject to the tax imposed by this chapter shall file with the Mayor, within 10 months after the death of the decedent:
    (A) A return for the tax due under this chapter; and
    (B) A copy of the federal estate tax return, if any.
  (2) A personal representative shall not be required to file a return if the gross estate does not exceed $1 million or the zero bracket amount, whichever is higher.
(b) If the personal representative has obtained an extension of time for filing the federal estate tax return, the filing required by subsection (a) of this section shall be similarly extended until 30 days after the end of the time period granted in the extension of time for the federal estate tax return. Upon obtaining an extension of time for filing the federal estate tax return, the personal representative shall provide the Mayor with a copy of the extension of time.
(c) The tax due under this chapter shall be paid by the personal representative to the Mayor no later than the date when the return covering this tax is required to be filed under subsection (a) or (b) of this section.
(d) Whenever the Mayor determines that the tax due under this chapter has been overpaid, the estate shall be entitled to a refund of the amount of the overpayment. An application for the refund shall be made to the Mayor within 3 years from the date of payment.
D.C. Code § 47-2853.173 — DC Code / Title 47 / Chapter 28 / § 47-2853.173
§ 47-2853.173. Certain representations prohibited.
Status: in_force

Unless licensed under this subchapter, no person shall assume or use the title or designation “real estate salesperson”, the abbreviation “R.E.S.”, or any other title designation, words, letters, abbreviations, sign, card, or device tending to indicate that the person is licensed as a real estate salesperson unless the person is licensed as a real estate salesperson in the District.
D.C. Code § 47-860.01 — DC Code / Title 47 / Chapter 8 / § 47-860.01
§ 47-860.01. Tax abatements for housing in downtown – Definitions.
Status: in_force

(a) For the purposes of §§ 47-860.01 through 47-860.04, the term:
  (1) "Certified business enterprise" means a business enterprise or joint venture certified pursuant to Subchapter IX-A of Chapter 2 of Title 2 .
  (2) "Eligible area" means:
    (A) [Repealed].
    (B) [Repealed].
    (C) The geographic area contained in the Central Washington Area Element, as set forth in [The Comprehensive Plan Amendment Act of 2021] , plus 1,750 linear feet within the District in any direction beyond the area's boundaries;
    (D) The geographic area contained in the Near Northwest Area Element, as set forth in Volume 2 of the Comprehensive Plan Amendment Act of 2021, plus 1,750 linear feet within the District in any direction beyond the area's boundaries; and
    (E) Any other portion of the District with a concentration of commercial office property and high commercial vacancy rates, as designated by the Mayor.
  (3) "First Source Agreement" means an agreement with the District government governing certain obligations pursuant to § 2-219.03 and Mayor's Order 83-265, dated November 9, 1983, regarding job creation and employment.
  (4) "Inclusionary Zoning Program" means the provisions of Subchapter II-A of Chapter 10 of Title 6 ("Inclusionary Zoning Act"), and Chapter 10 of Title 11-C of the District of Columbia Municipal Regulations (11-C DCMR § 1000.1 et seq. ), and the regulations and administrative issuances promulgated under the Inclusionary Zoning Act.
  (5) "Median family income" has the meaning set forth in § 6-1041.01(5) .
D.C. Code § 47-455 — DC Code / Title 47 / Chapter 4 / § 47-455
§ 47-455. Failure to file or pay penalty.
Status: repealed

Repealed.
D.C. Code § 47-1816.02 — DC Code / Title 47 / Chapter 18 / § 47-1816.02
§ 47-1816.02. Rules and regulations — Revenue Act of 1956.
Status: in_force

The Mayor is authorized to make rules and regulations to carry out the provisions of this Act.
D.C. Code § 47-855 — DC Code / Title 47 / Chapter 8 / § 47-855
§ 47-855. Residential property tax relief—Applicability of provisions.
Status: repealed

Repealed.
D.C. Code § 47-3301 — DC Code / Title 47 / Chapter 33 / § 47-3301
§ 47-3301. Tax appeals, definitions.
Status: in_force

In the interpretation of this chapter, unless the context indicates a different meaning:
(1) The term “tax” means the tax or taxes mentioned in this chapter.
(2) The term “appeal” means the appeal provided in this chapter.
(3) The term “Mayor” means the Mayor of the District of Columbia or his duly authorized representative or representatives.
(4) The term “District” means the District of Columbia.
(5) The term “person” includes any individual, firm, copartnership, joint venture, association, corporation (domestic or foreign), trust, estate, or receiver.
(6) The term “Court” means the Superior Court of the District of Columbia, unless the context indicates otherwise.
(7) The term “Assessor” means the Assessor of the District of Columbia.
(8) Repealed.
D.C. Code § 47-1002 — DC Code / Title 47 / Chapter 10 / § 47-1002
§ 47-1002. Real property — Exemptions.
Status: in_force

Only the following real property shall be exempt from taxation in the District of Columbia:
(1) Property belonging to the United States, unless the taxation of same has been authorized by Congress;
(2) Property belonging to the District of Columbia and used for governmental purposes (as determined by the Mayor), unless otherwise provided by law;
(3) Property authorized as exempt from real estate taxes by the United States Department of State's Office of Foreign Missions on the basis of its use for diplomatic or consular purposes or for the official business of an international organization;
(4) Repealed.
(5) Property heretofore specifically exempted from taxation by any special act of Congress, in force December 24, 1942, so long as such property is used for the purposes for which such exemption is granted. The Council of the District of Columbia shall report annually to the Congress the use being made of such specifically exempted property, and of any changes in such use, with recommendations;
(6) Art gallery buildings belonging to and operated by organizations which are not organized or operated for private gain, and are open to the public generally, and for admission to which no charge is made on more than 2 days each week;
(7) Library buildings belonging to and operated by organizations which are not organized or operated for private gain and are open to the public generally;
(8) Buildings belonging to and operated by institutions which are not organized or operated for private gain, which are used for purposes of public charity principally in the District of Columbia;
(9) Hospital buildings, belonging to and operated by organizations which are not organized or operated for private gain, including buildings and structures reasonably necessary and usual to the operation of a hospital;
(10) Buildings belonging to and operated by schools, colleges, or universities which are not organized or operated for private gain, and which embrace the generally recognized relationship of teacher and student;
(10A) (A) A building belonging to a foundation that is not organized or operated for private gain and that is organized and operated exclusively for the benefit (within the meaning of sections 170(b)(1)(A)(iv) or 509(a)(3) of the Internal Revenue Code of 1986, approved October 22, 1986 (68A Stat. 58 and 83 Stat. 496); 26 U.S.C. §§ 170(b)(1)(a)(iv) and 509(a)(3)) of a college or university as described in paragraph (10) of this section that directly uses the building under a lease with a term of at least one year to provide dormitory, classroom, and related facilities for its students;
  (B) The owner of a building exempted from real property taxation pursuant to subparagraph (A) of this paragraph shall notify the Office of Tax and Revenue within 30 days after the occurrence of any event, including the expiration or cancellation of a lease, that terminates the building’s entitlement to the exemption.
(11) Buildings belonging to and used in carrying on the purposes and activities of the National Geographic Society, American Pharmaceutical Association, the Medical Society of the District of Columbia, the National Lutheran Home, the National Academy of Sciences, Brookings Institution, the American Forestry Association, the American Tree Association, the Carnegie Institution of Washington, the American Chemical Society, the American Association to Promote the Teaching of Speech to the Deaf, and buildings belonging to such similar institutions as may be hereafter exempted from such taxation by special acts of Congress;
(12) Cemeteries dedicated to and used solely for burial purposes and not organized or operated for private gain, including buildings and structures reasonably necessary and usual to the operation of a cemetery;
(13) Churches, including buildings and structures reasonably necessary and usual in the performance of the activities of the church. A church building is one primarily and regularly used by its congregation for public religious worship;
(14) Buildings belonging to religious corporations or societies primarily and regularly used for religious worship, study, training, and missionary activities;
(15) Pastoral residences actually occupied as such by the pastor, rector, minister, or rabbi of a church; provided, that such pastoral residence be owned by the church or congregation for which said pastor, rector, minister, or rabbi officiates; and provided further, that not more than 1 such pastoral residence shall be so exempt for any 1 church or congregation;
(16) Episcopal residences owned by a church and used exclusively as the residence of a bishop of such church;
(17) Buildings belonging to organizations which are charged with the administration, coordination, or unification of activities, locally or otherwise, of institutions or organizations entitled to exemption under the provisions of §§ 47-1002 , 47-1005 , and 47-1007 to 47-1010 , and used as administrative headquarters thereof;
(18) (A) Grounds belonging to and reasonably required and actually used for the carrying on of the activities and purposes of any institution or organization entitled to exemption under the provisions of §§ 47-1002 , 47-1005 , and 47-1007 to 47-1010 .
  (B) (i) Additional grounds belonging to and forming a part of the property of such institutions or organizations as of July 1, 1942. Such exemption shall be granted only upon the filing of a written application to the Mayor of the District of Columbia, supported by an affidavit that such additional grounds are not held for profit or sale but only for the enlargement and expansion of said institution or organization.
    (ii) If, however, at any future date the grounds so exempted, or any portion thereof, shall be sold and a profit shall result from such sale the taxes thereon for each year from the date of acquisition of such property for which no tax has been paid shall immediately become due and payable, without interest; provided, however, that the total of such taxes shall not exceed 50% of the net profit derived from such sale. The Mayor shall be furnished a copy of the contract of sale together with other evidence necessary to establish the amount of profit or loss therefrom at least 10 days prior to the date of settlement of such sale. Taxes assessed under this subparagraph shall constitute a lien upon such property;
(19) Buildings owned by and actually occupied and used for legitimate theater, music, or dance purposes by a corporation which is not organized or operated for commercial purposes or for private gain, which buildings are open to the public, generally, and for admission to which charges may be made to cover the cost of expenses and the real property (and any interest therein) situated on any portion of the lot that is designated, as of October 1, 2003, as lot 878 in square 456 and that is owned, occupied, and used, directly or indirectly through one or more wholly-owned subsidiary organizations, by a legitimate theater company is hereby exempt from all real property taxation so long as the property continues to be so owned and occupied, and used for the exempt purposes described in § 47-1002(18) and § 47-1002(19) , providing for exemption of certain real properties;
(20) (A) Multifamily and single family rental and cooperative housing for, and individual condominium units rented to low and moderate income persons which are receiving assistance through 1 or more of the following federal programs:
    (i) interest reduction payments made under § 236 of the National Housing Act ( § 1715z-1 of Title 12, United States Code);
    (ii) payments made for new construction, substantial rehabilitation, or moderate rehabilitation under § 8 of the United States Housing Act of 1937 (§ 1437f of Title 42, United States Code) or payments made under any renewal of a contract originally made under the new construction, substantial rehabilitation, or moderate rehabilitation under section 8 that entitled the property to the exemption;
    (iii) payments made under § 101 of the Housing and Urban Development Act of 1965 (§ 1701s of Title 12, United States Code);
    (iv) mortgage insurance under § 221 (d)(3), BMIR, of the National Housing Act (§ 1715l (d)(3) of Title 12, United States Code);
    (v) direct loans made under § 202 of the Housing Act of 1959 (§ 1701q of Title 12, United States Code); and
    (vi) rental rehabilitation funded under § 17 of the United States Housing Act of 1937 (42 U.S.C. § 1437o), if 80% or more of the units in the housing project are provided to low-income persons or families receiving assistance under 42 U.S.C. § 1437o; provided, however, that the owner(s) of such exempt property shall submit by March 1st of each year an annual income and expense statement to the District of Columbia Department of Finance and Revenue and shall make a yearly payment in lieu of taxes in an amount calculated in the following manner:
      (I) If the owner(s)  is not organized for profit, no payment shall be required; and
      (II) If the owner(s)  is organized as a limited dividend or limited profit owner, or a profit  owner, a payment for such building, in an amount equal to 5% of the  gross income derived from the operation of such building during the  latest completed annual accounting period, shall be required.
  (B) If the owner(s) of exempt property fail to make the payment in lieu of taxes in a manner which the Office of Tax and Revenue shall prescribe, the property shall be subject to the provisions of Chapter 13A, and the payment in lieu of taxes shall be deemed a delinquent real property tax from the day it was due and not paid for purposes of the real property sale.
  (C) This paragraph (20) shall not apply to those properties granted an exemption before January 5, 1971, under paragraph (8) of this section.
  (D) For purposes of this paragraph, the term:
    (i) “Condominium” means the ownership of a single dwelling unit in a horizontal property regime as that term is used in § 42-2003 ; and
    (ii) “Individual condominium units” means a portion of the condominium designed and intended for individual ownership together with the undivided interest in the common elements to which they appertain.
  As the exemption provided for in subparagraph (A)(vi) of this paragraph applies to the Southern Court project located at 845, 855, 865, 875, and 885 Chesapeake Street, S.E., and 860, 870, 880, and 890 Southern Avenue, S.E., on lot 39 in Square 6210 in the District of Columbia, it shall be effective for the tax year beginning July 1, 1986;
(21) Property transferred to a qualifying lower income homeownership household in accordance with § 47-3503(c) ;
(22) Property transferred to a qualifying nonprofit housing organization in accordance with § 47-3505(d) ;
(23) (A) Subject to the provisions of subparagraph (B) of this paragraph, the development of a qualified supermarket, as defined in § 47-3801 .
  (B) The real property tax exemption granted by subparagraph (A) of this paragraph shall apply only:
    (i) For 10 consecutive real property tax years beginning with the tax year in which a certificate of occupancy was issued for the development;
    (ii) During the time that the real property is used as a supermarket;
    (iii) 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; and
    (iv) During the time that the supermarket is in compliance with the requirements of subchapter X of Chapter 2 of Title 2 ;
(24) Property transferred to a resident management corporation in accordance with § 47-3506.01 ;
(25) The improvements located on that portion of Lot 800 of Square 1112 known as the Correctional Treatment Facility, only during the time that the improvements are operated as a correctional facility housing inmates in the custody of the District of Columbia Department of Corrections;
(26) (A) The real property (and any improvements thereon) described as Square 454, Lots 41, 824, 838, 857, 877, 878; the portion of the public alley that reverted to (i) former Lot 820, (which is currently known as Lot 866), and (ii) former Lot 821 (which is currently known as Lot 867) pursuant to the Plat of Alley Closing filed with the Surveyor of the District of Columbia in Liber 17 at folio 74; the portions of the public alley that will revert to Lots 41, 824, 838, 857, 877 and 878, all in Square 454, pursuant to the alley closing approved by the Closing of Public Alleys in Square 454 and Square 455, S.O. 98-194 Act of 1999, effective October 22, 1999 ( D.C. Law 13-48 ; 46 DCR 6768), during the period commencing November 8, 2000 and terminating with respect to any portion of such real property on the date that a final certificate of occupancy shall have been issued with respect to improvements on such portion of such real property.
  (B) The amount of all taxes, fees, and deposits exempt, abated, or waived under this paragraph, section 2(b) of the Gallery Place Economic Development Amendment Act of 2000, effective April 3, 2001 ( D.C. Law 13-241 ; 48 DCR 610) [D.C. Code § 2-1217.31(b) ], and §§ 47-902(17), 45-922(24) [ § 42-1102(24) ], and 47-2005(28) [ § 47-2005(30) ], shall not exceed, in the aggregate, $7 million;
(27) (A) The real property (and any improvements thereon) described as Square 299, Lot 831, during the period commencing October 1, 2001 and terminating, with respect to any portion of the real property, on the date that a final certificate of occupancy shall have been issued with respect to improvements on the portion of the real property, until the Development Sponsor sells the Mandarin Oriental Hotel Project, as evidenced by the recordation of a deed conveying title to Square 299, Lot 831, at which time such amounts shall be due and payable without penalty or interest.
  (B) The amount of all taxes, fees, and deposits deferred under this paragraph, section 2(b) of the Mandarin Oriental Hotel Tax Deferral Act of 2002, passed on 2nd reading on September 17, 2002 (Enrolled version of Bill 14-466) [ D.C. Law 14-232 ], and §§ 42-1102(25) , 47-902(19) , and 47-2005(33) [ § 47-2005(34) ], shall not exceed, in the aggregate, $4 million.
  (C) For purposes of this paragraph, the term:
    (i) “Development Sponsor” means Portals Hotel Site, LLC, a Delaware limited liability company, and its successors and assigns.
    (ii) “Mandarin Oriental Hotel Project” means the acquisition and initial development, construction, equipping, and furnishing of a Mandarin Oriental hotel within the Portals project, located on Square 299, Lot 831, consisting of a 400-room hotel with approximately 33,000 square feet of associated meeting and banquet space, 2 restaurants, a health spa and fitness center totaling approximately 10,000 square feet, and approximately 90,000 square feet of public parking space for approximately 200 cars.
    (iii) “Mandarin TIF Bonds” means the tax increment financing bonds issued in connection with the Mandarin Oriental Hotel Project pursuant to the Tax Increment Revenue Bonds Mandarin Hotel Project Emergency Approval Resolution of 2000, effective March 7, 2000 (Res. 13-510; 47 DCR 2133), and the Mandarin Hotel Project Modification Approval Resolution of 2000, effective December 19, 2000 (Res. 13-745; 48 DCR 83).
  (D) This paragraph shall apply upon the closing of the sale of the Mandarin TIF Bonds;
(28) (A) Land and improvements that are located in the Housing Overlay District established pursuant to section 1706 of Title 11 of the District of Columbia Municipal Regulations (11 DCMR § 1706), the Arts Overlay District established pursuant to section 1704 of Title 11 of the District of Columbia Municipal Regulations (11 DCMR § 1704), and the Historic Preservation District established pursuant to section 1707 of Title 11 of the District of Columbia Municipal Regulations (11 DCMR § 1707), and not otherwise exempt pursuant to this section, for the period specified in subparagraph (C) of this paragraph; provided, that the land and improvements satisfy at least one of the requirements set forth in subparagraph (B) of this paragraph.
  (B) The exemption granted by this paragraph shall only apply to:
    (i) Land and improvements as to which a theater company of the type described in paragraph (19) of this section is or was, as of the effective date of the Square 456 Payment in Lieu of Taxes Extension Emergency Act of 2002, passed on an emergency basis on June 18, 2002 (Enrolled version of Bill 14-701) [July 10, 2002], the contract purchaser or owner; or
    (ii) Improvements developed pursuant to a vertical subdivision, horizontal property regime, condominium regime, or common building permit, or pursuant to a combined lot development method or sharing a common primary ingress or egress on a single or one or more adjoining lots of record concurrent with the development of a theater company described in paragraph (19) of this section or any wholly-owned subsidiary of the theater company, with a floor area of not less than 18,000, and not more than 100,000 square feet, to be used for theater and ancillary purposes by a theater company of the type described in paragraph (19) of this section.
  (C) The exemption granted by this paragraph shall only apply if, to the extent that the property is not otherwise exempt, the property owner is obligated under § 47-1052 or any other law to make payments in lieu of taxes in furtherance of the public interest to promote the economic development of the District of Columbia and the improvement of the general public welfare and for the benefit of the District of Columbia and its residents.
  (D) This paragraph shall expire on the day after the date on which the District and Qualified Theater Company have entered into a grant agreement for the making of the grant identified in § 47-1052(a)(7)(B) , and the funding of that grant;
(29) Except as provided in the PILOT Agreement, property, including land, any improvements thereon, and any possessory interests therein, for which payments in lieu of taxes are being made under a PILOT agreement pursuant to part E of subchapter IV of Chapter 3 of Title 1 [ § 1-308.01 et seq.], during the term of the PILOT agreement;
(30) (A) Land (other than Lots 0074 and 0075, Square 737, and Lot 0021, Square 769, but excluding any portion of the land known as Reservation 17A which becomes part of Square 737, and land consisting of streets or alleys located within the Capper/Carrollsburg PILOT Area established pursuant to § 47-4611 upon abandonment thereof and reversion to Square 737 or 769 or lot included in Square 737 or 769) in the Capper/Carrollsburg PILOT Area and not otherwise exempt under this section and all improvements that are located in the Capper/Carrollsburg PILOT Area and not otherwise exempt under this section, for the period specified in subparagraph (B) of this paragraph. Notwithstanding the foregoing, the improvements on Lots 0074 and 0075, Square 737, and Lot 0021, Square 769 (excluding any portion of the land known as Reservation 17A which becomes part of Square 737 and land consisting of streets or alleys located within the Capper/Carrollsburg PILOT Area established pursuant to § 47-4611 upon abandonment thereof and reversion of Square 737 or 769 or lot included in Square 737 or 769) shall not be exempt from the special tax provided in § 1-204.81 .
  (B) This paragraph shall expire the day after the bonds, notes, or other obligations issued by the District of Columbia pursuant to the PILOT Authorization Increase and Arthur Capper/Carrollsburg Public Improvements Revenue Bonds Approval Act of 2006, effective March 8, 2007 ( D.C. Law 16-244 ; 54 DCR 609), together with interest and premium, if any, thereon, and all costs and expenses in connection with any suit, action, or proceeding by or on behalf of the holders of the District’s bonds, notes or other obligations are fully met and discharged;
(31) (A) Property owned by a title-holding entity that is not organized or operated for private gain, as to which all of the ownership, membership, or beneficial interest is vested in one or more organizations, each of which is entitled to an exemption under paragraphs (6) through (20) of this section, and that is used by one or more organizations, each of which is entitled to an exemption under paragraphs (6) through (20) of this section, for the activities and purposes entitling each such organization to the exemption.
  (B) A title-holding entity shall notify the Office of Tax and Revenue within 30 days of any change in any of its owners, members, or beneficial interest holders.
  (C) For the purposes of this paragraph, the term “title-holding entity” means an entity whose activities are limited to holding record title to a property, providing the property (with or without consideration) for the use of the one or more organizations, each of which is entitled to an exemption under paragraphs (6) through (20) of this section, for the activities and purposes entitling each such organization to the exemption, encumbering the property with indebtedness, and repaying indebtedness secured by the property, including a nonprofit entity owning real estate titled through an LLC with a single member being the nonprofit applicant;
(32) (A) Real property belonging to an organization that is not organized or operated for private gain and that maintains a current license as a continuing care retirement community, as provided by [§ 44-151.02] , or any successor provision, shall be exempt from taxation; provided, that the real property is used as a  continuing care retirement community.
  (B) For the purposes of this paragraph, the term "continuing care retirement community" means a continuing care facility, as defined in [§ 44-151.01(3)] , governed by [Chapter 1A of Title 44] ;
(33) (A) Buildings belonging to a qualified active low-income community business ("QALICB") participating in a transaction qualifying for the New Markets Tax Credit in which all of the ownership or membership interest of the QALICB is vested in one or more organizations, each of which is entitled to an exemption under paragraphs (5) through (20) of this section and that are used by one or more organizations, each of which is entitled to an exemption under paragraphs (5) through (20) of this section for the activities and purposes entitling each such organization to the exemption.
  (B) For purposes of this paragraph, the terms "qualified active low-income community business" and "New Markets Tax Credit" have the same meaning as provided in § 45D of the Internal Revenue Code of 1986 (26 U.S.C. § 1 et seq. ).
  (C) (i) The Chief Financial Officer shall render a decision on an exemption under this paragraph within 60 days of receiving a properly completed property tax exemption application ("application") and conduct an inspection of the property within a 3-year period to verify that the property is being used for the purposes stated in subparagraph (A) of this paragraph.
    (ii) The Chief Financial Officer may grant an exemption pursuant to an application prior to actual use of the property provided that the property is used for the purposes stated in subparagraph (A) of this paragraph within 3 years after the exemption is granted; except, that the Chief Financial Officer may extend the period for a reasonable period of time upon the request of the recipient of the exemption and the presentation of evidence showing, to the satisfaction of the Chief Financial Officer, as to why additional time is needed.
    (iii) Notwithstanding any other provision of law, if the property is not used as required by subparagraph (A) of this paragraph within the permitted period of time, the exemption shall be rescinded retroactive to the initial grant of the exemption, subject to the appeal provisions of § 47-1009 ; and
(34) The real property (and any improvements thereon) described as Lot 47 in Square 455 so long as the Land Disposition Agreement—Ground Lease, by and among the District of Columbia Redevelopment Land Agency, the District of Columbia, and DC Arena, L.P., dated as of December 29, 1995, and recorded with the Recorder of Deeds on January 5, 1996, as instrument number 9600001285, as may be amended from time to time, remains in effect;
(35) The real property (and any improvements thereon) described as Lot 47 in Square 455 and Lot 884 in Square 454 (and any adjacent air space leased pursuant to [section 4(a) of the Downtown Arena Revitalization Act of 2024] , so long as the lease for such real property approved by [section 2(a)(2) of the Downtown Arena Revitalization Act of 2024] , as may be amended from time to time, remains in effect; and
(36) Each parcel (and the improvements thereon) on the RFK Campus, as defined by § 47-2002.08(a)(1) , on which the stadium, as defined by § 47-2002.08(a)(2) , and standalone parking facilities that serve the stadium are constructed or to be constructed, so long as the leases authorized by [§ 10-1605.03(c)(1)] between the District and Pro-Football LLC or an affiliate of Pro-Football LLC for the stadium and standalone parking facilities remain in effect.
D.C. Code § 47-2027 — DC Code / Title 47 / Chapter 20 / § 47-2027
§ 47-2027. Certificate of Mayor; presumptions.
Status: in_force

The certificate of the Mayor to the effect that a tax has not been paid, that a return has not been filed, that a registration certificate has not been obtained, or that information has not been supplied under the provisions of this chapter shall be presumptive evidence thereof; provided, that the presumptions created by this subsection shall not be applicable in criminal prosecutions.
D.C. Code § 47-2501 — DC Code / Title 47 / Chapter 25 / § 47-2501
§ 47-2501. Gas, electric lighting, telephone, telecommunications, and heating oil companies.
Status: in_force

(a) Before the 21st day of each calendar month, each telephone company that sells public utility services or commodities within the District, and each nonpublic utility who sells artificial gas that is delivered, by any method of delivery, to an end-user in the District shall:
  (1) File an affidavit with the Mayor indicating the amount of its gross receipts for the preceding calendar month from the sales or distribution of public utility services and commodities, or the sale of artificial gas by a nonpublic utility that is delivered, by any method, to an end-user in the District;
  (2) Until December 31, 2004, pay to the Mayor 11% of these gross receipts from sales included in bills for a telephone company, 11% of these gross receipts from deliveries for a person who delivers heating oil to an end-user in the District, or 11% of these gross receipts from sales determined from meters for a gas company; and until December 31, 2004, pay to the Mayor 11% of the gross receipts from the sales of natural or artificial gas by a nonpublic utility person delivered, by any method, to an end-user located in the District;
  (3) After December 31, 2004, pay to the Mayor 11% of these gross receipts from sales included in bills rendered after December 31, 2004 for nonresidential customers and 10% of these gross receipts from sales included in bills rendered after December 31, 2004 for residential customers for a telephone company, 11% of these gross receipts from deliveries made after December 31, 2004 for nonresidential customers and 10% of these gross receipts from deliveries made after December 31, 2004 for residential customers for a person who delivers heating oil to an end-user in the District, or 11% of these gross receipts from sales determined from meters read after December 31, 2004 for nonresidential customers and 10% of these gross receipts from sales determined from meters read after December 31, 2004 for residential customers for a gas company; or
  (4) After December 31, 2004, pay to the Mayor 11% of the gross receipts from the sales of natural or artificial gas by a nonpublic utility person delivered after December 31, 2004, by any method, to a nonresidential end-user located in the District and 10% of the gross receipts from the sales of natural or artificial gas by a nonpublic utility person delivered after December 31, 2004, by any method, to a residential end-user located in the District.
  (5) After December 1, 2005, pay to the Mayor:
    (A) 11% of these gross receipts from the sales included in bills rendered after December 1, 2005, for nonresidential customers and 10% of these gross receipts from sales included in bills rendered after December 1, 2005, for residential customers for a telephone company,
    (B) 11% of these gross receipts from deliveries made after December 1, 2005, for nonresidential customers and 10% of these gross receipts from deliveries made after December 1, 2005, for residential customers for a person who delivers heating oil to an end-user in the District; or
    (C) 11% of those gross receipts from the sales of artificial gas delivered by any method after December 1, 2005, for nonresidential customers and 10% of those gross receipts from sales of artificial gas delivered by any method after December 1, 2005, for residential customers by a nonpublic utility to an end-user in the District.
  (6) After September 30, 2006, pay to the Mayor:
    (A) (i) 11% of these gross receipts from the sales included in bills rendered after September 30, 2006, for nonresidential customers and 10% of these gross receipts from sales included in bills rendered after September 30, 2006, for residential customers for a telephone company;
      (ii) For the purposes of sub-subparagraph (i) of this subparagraph, in determining whether a particular customer is a residential or nonresidential customer, a telephone company may rely upon existing customer classifications, such as “individual,” “consumer,” “enterprise,” “business,” “corporate,” or “government”.
    (B) 11% of those gross receipts from the sales of artificial gas delivered by any method after September 30, 2006, for nonresidential customers and 10% of those gross receipts from sales of artificial gas delivered by any method after September 30, 2006, for residential customers by a nonpublic utility to an end-user in the District.
(a-1) [Repealed].
(a-2) One-eleventh of the total tax collected from nonresidential customers pursuant to subsection (a)(3), (4), (5), and (6) of this section, or any successor tax, shall be deposited in the Ballpark Revenue Fund established by § 10-1601.02(b) until the requirements of § 10-1601.02(e) have been met, at which time this amount shall be deposited in the Ballpark Preservation and Improvement Fund established by § 10-1601.02a .
(a-3) For sales included in bills rendered after December 1, 2005, before the 21st day of each month beginning January 2006, each gas company that provides distribution services to District customers shall:
  (1) File an affidavit with the Mayor indicating the number of therms of natural gas delivered for final consumption in the District for the preceding billing period; and
  (2) (A) (i) Pay to the Mayor a tax of $0.0703, beginning December 2, 2005 and ending September 28, 2006, for each therm of natural gas delivered to end-users in the District for the billing period;
      (ii) Pay to the Mayor a tax of $0.0707, beginning September 29, 2006, for each therm of natural gas delivered to end-users in the District for the preceding billing period; and
    (B) (i) Pay to the Mayor an additional tax of $0.00983, beginning December 2, 2005 and ending September 28, 2006, for each therm of natural gas delivered to nonresidential end-users in the District for the billing period;
      (ii) Pay to the Mayor an additional tax of $0.00707, beginning September 29, 2006, for each therm of natural gas delivered to nonresidential end-users in the District for the preceding billing period.
      (iii) Revenues received by the District pursuant to this subparagraph shall be deposited in the Ballpark Revenue Fund established by § 10-1601.02 . Payments under this subparagraph shall be in addition to any other payments under this section.
      (iv) For the purposes of this subparagraph, for meter readings on or after June 28, 2006, residential end-use customers with group-metered accounts shall be residential customers. Group-metered accounts shall include service to any multiple dwelling building or property with 4 or more dwelling units.
  (3) Each gas company that provides distribution services to District customers shall be allowed to recover the tax imposed under paragraph (1) of this section in its rates as a surcharge on customers’ bills.
  (4) The tax imposed under paragraph (1) of this subsection shall be reflected as a separate line item on each bill for distribution services sent by each gas company that provides distribution services to District.
(a-4) (1) For sales included in bills rendered after September 30, 2006, before the 21st day of each month beginning November 1, 2006, each person who delivers heating oil to an end-user in the District shall:
    (A) File an affidavit with the Mayor indicating the number of gallons of home heating oil delivered for final consumption in the District for the preceding billing period; and
    (B) (i) Pay to the Mayor a tax of $0.17, beginning October 1, 2006, for each gallon of home heating oil delivered to end-users in the District for the preceding billing period; and
      (ii) (I) Pay to the Mayor an additional tax of $0.017, beginning October 1, 2006, for each gallon of home heating oil delivered to nonresidential end-users in the District for the preceding billing period.
        (II) Revenues received by the District pursuant to this sub-subparagraph shall be deposited in the Ballpark Revenue Fund established by [ § 10-1601.02 ]. Payments under this subparagraph shall be in addition to any other payments under this section.
        (III) For the purposes of this sub-subparagraph, beginning July 1, 2006, in determining whether a particular customer is a residential or nonresidential customer, all deliveries to a personal place of dwelling shall be considered residential, including end-users living in cooperative housing associations, condominiums, and apartment communities.
  (2) Any gross receipts from sales made on or after October 1, 2006, that are not included in bills rendered after September 30, 2006, and taxed under subsection (a-4) of this section shall be taxed at the appropriate rates provided in subsection (a)(5) of this section and reported in the affidavit due on October 21, 2006.
  (3) Each person who delivers heating oil to an end-user in the District shall be allowed to recover the tax imposed under paragraph (1) of this section in its rates as a surcharge on customers’ bills.
  (4) The tax imposed under paragraph (1) of this subsection shall be reflected as a separate line item on each bill for heating oil delivered to an end-user in the District sent by each person who delivers heating oil to end-users in the District.
(b) (1) (A) For the period beginning July 1, 1986, and ending February 28, 1989, each telecommunication company not subject to the tax imposed by subsection (a) of this section shall:
      (i) Report by affidavit filed with the Mayor the amount of its monthly gross receipts from the sale of toll telecommunication services that originate from or terminate on telecommunication equipment located in the District and for which a toll charge or periodic charge is billed to an apparatus, telephone, or account in the District, to a customer location in the District, or to a person residing in the District, without regard to where the bill for the service is physically received; and
      (ii) Pay to the Mayor 6.7% of these gross receipts.
    (B) To prevent actual multi-state taxation of the sale of toll telecommunication service, for the month beginning July 1, 1986, and for each succeeding month, any telecommunication company, upon proof that it has paid a properly due excise, sales, use, or gross receipts tax in another jurisdiction on a sale that is subject to taxation under this act, shall be allowed a credit against the tax for the amount paid, but in no event shall the credit permitted under this section exceed the tax imposed under this act.
  (2) For each calendar month in the period beginning after September 30, 1987, and ending February 28, 1989, each telecommunication company shall pay the gross receipts tax imposed by this subsection before the 21st day of the succeeding calendar month. The affidavits for each calendar month shall be filed at the time payment is made or on the 20th day of the succeeding calendar month, whichever is earlier.
  (3) (A) For the period beginning July 1, 1986, and ending August 31, 1987, the gross receipts tax imposed by this subsection shall be due on October 1, 1987. The tax for this period shall be paid in 2 equal installments before November 1, 1987, and before January 1, 1988. The Mayor may, upon written application made before the date prescribed for payment of the tax, grant a reasonable extension of time for paying the tax whenever good cause exists for the extension. The affidavits for each calendar month of this period shall be filed at the time the first installment payment is made or on October 30, 1987, whichever is earlier.
    (B) For the period beginning September 1, 1987, and ending September 30, 1987, the gross receipts tax imposed by this subsection shall be paid before October 21, 1987. The required affidavit shall be filed at the time the payment is made or on October 20, 1987, whichever is earlier.
    (C) Each telecommunication company subject to the gross receipts tax imposed by this subsection for the period beginning July 1, 1986, and ending September 30, 1987, shall be allowed a credit against the gross receipts tax imposed by this subsection for the amount of personal property tax that is allocable to the period beginning July 1, 1986, and ending September 30, 1987, and that is paid pursuant to § 47-1501 [repealed], and subchapter II of Chapter 15 of this title .
    (D) Beginning July 1, 1986, a telecommunication company subject to the tax imposed by this act may be allowed an alternate method of reporting its monthly gross receipts upon showing, to the satisfaction of the Mayor that the telecommunication company does not have the capability to identify the jurisdiction of origination or termination of a particular toll telecommunication service. This showing shall be made by a written petition to the Mayor, which shall include the factual basis for the company’s inability to identify the jurisdiction of origination or termination of a particular toll telecommunication service, with supporting documentation, and an alternative method of reporting for the services for which the company is unable to identify the jurisdiction of origination or termination that the company believes is reasonable and equitable, with supporting documentation. The Mayor may employ a reasonable and equitable alternate method for reporting a telecommunication company’s gross receipts from this service based on information submitted pursuant to this subsection or any other information made available to the Mayor. Any alternate method for reporting a telecommunication company’s gross receipts that is authorized by the Mayor shall apply only to the service for which the company is unable to identify the jurisdiction of origination or termination and shall not affect the reporting of any other gross receipts. Nothing in this section shall be deemed to relieve the obligation of a telecommunication company to pay the tax imposed by this act.
  (4) Gross receipts from the sale by any telecommunication company of toll telecommunication services for resale to any other telecommunication company subject to the gross receipts tax under this subsection shall be exempt from the gross receipts tax under this subsection.
  (5) For purposes of this subsection:
    (A) The term “telecommunication company” includes and is not limited to every person, as defined in § 47-2001(i) , and lessee of a person who provides for the transmission or reception within the District of Columbia of any form of toll telecommunication service for a consideration.
    (B) The term “toll telecommunication service” means the transmission or reception of any sound, vision, or speech communication for which there is a toll charge that varies in amount with the distance or elapsed transmission time of each individual communication; or the transmission or reception of any sound, vision, or speech communication that entitles a person, as defined in § 47-2001(i) , upon the payment of a periodic charge, which is determined as a flat amount or upon the basis of total elapsed transmission time, to an unlimited number of communications to or from all or a substantial portion of the persons having telephone or radio telephone stations in a specified area that is outside the local telephone system area in which the station providing this service is located.
(c) Notwithstanding any other provision of law, each gas company, electric company, telephone company, telecommunication company, and each person who, by any method of delivery, delivers heating oil to an end-user in the District, and each nonpublic utility who sells natural or artificial gas that is delivered, by any method, to an end-user in the District subject to the tax imposed by this section shall pay, in addition to any tax imposed by this section, the franchise tax imposed by Chapter 18 of this title , the real property tax imposed by Chapter 8 of this title , and the personal property tax imposed by § 47-1501 [repealed], and subchapter II of Chapter 15 of this title , to the extent provided in § 47-1508 . Beginning in FY 1999, the amount of tax imposed by this section shall not be calculated as gross revenues to which the tax is then applied.
(d) Before February 1, 1988, the Mayor shall:
  (1) Report to the Council on the tax treatment of telecommunication and related services in other jurisdictions; and
  (2) Make recommendations as to what, if any, additional telecommunication and related services should be subject to tax by the District.
(d-1) (1) Before the 21st day of each calendar month, each electric company that provides distribution services to District of Columbia ratepayers shall:
    (A) File an affidavit with the Mayor indicating the number of kilowatt-hours of electricity delivered for final consumption in the District of Columbia for the preceding calendar month; and
    (B) (i) Pay to the Mayor a tax of $0.007 for each kilowatt-hour of electricity delivered to end-users in the District of Columbia for the preceding calendar month; and
      (ii) (I) Pay to the Mayor a tax of $0.0007 for each kilowatt-hour of electricity delivered to nonresidential end-users in the District of Columbia for the preceding calendar month.
        (II) Revenues received by the District pursuant to this sub-subparagraph shall be deposited in the Ballpark Revenue Fund established by § 10-1601.02 . Payments under this sub-subparagraph shall be in addition to any other payments under this section.
  (2) Each electric company providing distribution services to District of Columbia ratepayers shall be allowed to recover the tax imposed under paragraph (1) of this subsection in its rates. Recovery of the tax shall not be subject to any rate cap imposed pursuant to In the Matter of the Investigation into Electrical Services, Market Competition, and Regulation Policies, Formal Case No. 945 (Public Service Commission 1995) or Chapter 15 of Title 34 .
  (3) The tax imposed under paragraph (1) of this subsection shall be reflected as a separate line item on each bill for distribution services sent by an electric company.
  (4) The rate of tax in paragraph (1)(B) of this subsection shall be subject to reduction in accordance with § 47-143 .
(e) The Mayor shall issue retroactive and prospective rules necessary or appropriate to carry out the provisions of this section in accordance with § 2-505 .
D.C. Code § 47-2322 — DC Code / Title 47 / Chapter 23 / § 47-2322
§ 47-2322. Severability; savings clauses.
Status: in_force

(a) If any provision of § 47-2005 or this subchapter, or both, including any amendment made by § 47-2005 or this subchapter, or both, or the application thereof to any person or circumstance, is held invalid, the remainder of the provisions of § 47-2005 or this subchapter, or both, including the remaining amendments thereof, and the application of such provision to other persons or circumstances shall not be affected thereby.
(b) The repeal or amendment by § 47-2005 or this subchapter, or both, or any provision of law shall not affect any act done or any right accrued or accruing under such provision of law before March 4, 1981, or both, or any suit or proceeding had or commenced before March 4, 1981, or both, but all such rights and liabilities under this subchapter and § 47-2005 shall continue, and may be enforced in the same manner and the same extent, as if such repeal or amendment had not been made.
(c) All offenses committed, and all penalties incurred, prior to March 4, 1981, or both, under any provision of law repealed or amended, may be prosecuted and punished in the same manner and with the same effect as if § 47-2005 and this subchapter, or both, had not been enacted.
D.C. Code § 47-1024 — DC Code / Title 47 / Chapter 10 / § 47-1024
§ 47-1024. Young Men’s Christian Association.
Status: in_force

All property belonging to the Young Men’s Christian Association of the District of Columbia, used and occupied by that Association, shall, so long as the same is so owned and occupied, be exempt from taxation, national and municipal; provided, that where ground of said Association is larger than is reasonably required for its use, or is not actually used for the legitimate purposes of said Association, or if said ground or buildings shall be used for private gain, such portion of said ground or buildings as shall not actually be used for the purposes of said Association, or from which it derives a rent or income, such portion of the same, or a sum equal in value to such portion, shall be taxed against such Association.
D.C. Code § 47-2416 — DC Code / Title 47 / Chapter 24 / § 47-2416
§ 47-2416. Severability.
Status: in_force

If any provision of this chapter, or the application thereof to any person or circumstance, is held invalid, the remainder of this chapter, and the application of such provisions to other persons or circumstances shall not be affected thereby.
D.C. Code § 47-1093 — DC Code / Title 47 / Chapter 10 / § 47-1093
§ 47-1093. American Academy of Achievement.
Status: in_force

(a) (1) Beginning on  [February 26, 2015], the real property designated as Lot 0829 in Square  0182, known as the American Academy of Achievement building, together  with any improvements and furnishings (“Property”) shall  be exempt from all taxation; provided, that the Property is:
    (A) Owned by the  American Academy of Achievement, a nonprofit corporation;
    (B) Used for the  purposes and activities of the American Academy of Achievement; and
    (C) Not used for  any commercial purposes, except as provided in subsection (b) of this  section.
  (2) Use of the premises  by agencies of the United States of America or by any organization  exempt from federal income taxation shall not affect the exemption  from taxation provided for in this section.
(b) Section 47-1005 shall apply  with respect to the Property; provided, that a portion of the Property  may be rented out to another person or entity as long as the rent  or other income generated shall be used for the maintenance and preservation  of the Property.
(c) The American  Academy of Achievement shall comply with the reporting requirement  of § 47-1007 and have the appeal rights provided by § 47-1009 .
D.C. Code § 47-2315 — DC Code / Title 47 / Chapter 23 / § 47-2315
§ 47-2315. Mayor to issue rules.
Status: in_force

The Mayor shall, pursuant to subchapter I of Chapter 5 of Title 2 , issue rules to implement the provisions of this subchapter.
D.C. Code § 47-405 — DC Code / Title 47 / Chapter 4 / § 47-405
§ 47-405. Certificate of taxes and assessments due; furnishment; fee.
Status: in_force

(a) The Mayor shall furnish whenever called upon, a certified statement of all taxes and assessments, general and special, that may be due at the time of making the certificate; and the certificate when furnished shall be a bar to the collection and recovery from any subsequent purchaser of any tax or assessment omitted from and which may be a lien upon the real property mentioned in the certificate, and the lien shall be discharged as to such subsequent purchaser, but shall not affect the liability of the person who owned the real property at the time such tax was assessed to pay the same, mentioned in the certificate. The Mayor shall collect a fee for each certificate of taxes issued.
(b) Subsection (a) of this section shall not apply to taxes and assessments, general and special, for which a lien has been recorded at the Recorder of Deeds.
(c) This section shall not apply to taxes owed, or which shall be owed, under § 47-850.02(c)(2) or § 47-863(g)(2) .
(c-1) This section shall not apply to real property taxes deferred under §§ 47-845 , 47-845.01 , 47-845.02 , and 47-845.03 .
(d) The certified statement may be furnished in the form of a physical certificate or via an electronic medium, at the discretion of the Mayor. When furnished via an electronic medium, a digital signature shall be deemed a signature and official seal for purposes of subsection (a) of this section; provided, that in the absence of the digital signature, the last update to the electronic file as evidenced by the records of the Mayor, immediately prior to transfer of the real property for which the certified statement was obtained, shall be deemed the certified statement.
D.C. Code § 47-2735 — DC Code / Title 47 / Chapter 27 / § 47-2735
§ 47-2735. Exemptions.
Status: repealed

Repealed.