Evening star., 1937-09-10

OOPIES of the regulations gov
erning the Districts new busi
4 ness privilege levy are to b,
made available to prospective
taxpayers at the Office of Assessor Free
D. Allen, in the District Building, mex
week. Some $4,000 copies are bein.
prepared.
officials said the District has ne
appropriation for the formal publ
cation of the rules for the genera
guidance of the public, and asked
The Star to publish the text of the
rules.
This text, AS prepared by 10 V
Morgan, assistant corporation counsel
which was adopted yesterday by the
Commissioners, is as follows:
Ordered: That the following regu-
lations are adopted under authority
of an act entitled, IAN act to provide
additional revenue for the District of
Columbia, and for other purposes, .
approved August II, 1887, and known
as "the District of Columbia revenue
act of 1887"
Regulations pertaining to title VI
tax on privilege of doing business, -
Of an act Of Congress entitled "an
act to provide additional revenue for
the District of Columbia, and for
other purposes" approved August II,
1887. and known as 1.-The District of
Columbia revenue act of 1887"
SECTION 1.
Definitions.
In the Interpretation of these regu-
lations, unless the context indicates
a different meaning.
The word "act" means the act OF
Congress entitled, IAN act to provide
additional revenue for the District of
Columbia, and for other purposes" :"
approved August II, 1897, and known
as the District of Columbia revenue
act of 1877
The word title" means title VI
tax on privilege Of doing business" of
said act.
The word license" shall mean .
license issued under said title.
The word "licensee" shall mean the
holder of a license issued under said
title.
The word return" or report" shall
mean the return or report of gross
receipts required by the provisions of
said title.
The words defined in section of
said title shall have the same mean
ing In these regulations.
SECTION 2.
Tense of Verbs.
Whenever in these regulations 1t
shall become necessary or convenient
to the Interpretation of said title, the
tense of verbs used therein and in
these regulations may be changed &C
cordingly, that is to say, verbs in the
present tense may be considered as in
the past or future tense, verbs in past
tense may be considered in the present
or future and verbs in the future tense
may be considered as in the present
or past tense; for example, where any
trade, business, profession, vocation
or commercial activity shall be stated
herein to be at the present time
business within the meaning of said
title, and subject to the provisions
thereof, such trade, business, profess
sion, vocation or commercial activity
shall be considered as such during the
period covered by the return, and in
the future while said title shall re-
main in force and effect.
SECTION 3.
Effective Date.
Any person engaged in business in
the District OF Columbia on August
II, 1887, shall be subject to the pro-
visions of said title and shall be
required to pay the tax provided in
said title without any deduction
Except an exemption of $4,000 or
proration, notwithstanding such per-
son shall not have obtained q license.
or shall have ceased to engage in busi-
ness in the District of Columbia at
any time during the period from
August II, 1887, to June 80. 1898.
unless excepted by the provisions of
said title or these regulations. Any
person who was engaged in business
in the District Of Columbia on August
II, 1887, but who shall cease to engage
in such business prior to so day.
thereafter, shall not be required to
obtain license Persons commenc-
ing to engage in business after August
IL, 1887, will not be required TO pay
any tax, but will be required to obtain
a license.
SECTION 4.
Utilities, Banks, Title Companies, Etc.
ta) Railroads. railroad express COM
panies, banks, trust companies, street
railroads, gas, electric, lighting and
telephone companies, incorporated or
otherwise, who guarantee the fidelity
of any individual or individuals, such
as bonding companies, companies who
furnish abstract Of titles, savings
banks and building and loan associa-
tons, which pay taxes under existing
laws, and insurance companies which
pay tax upon premiums, are ex-
empted from the provisions of said
title.
tb) Steamboat companies, tele-
graph companies, trucking and trans
fer companies, bus lines not operated
directly by any company exempted
from the provisions of said title. radio
companies, air transportation compa-
nles and finance companies are not
exempted from the provisions of said
title