Source: https://development.code.dccouncil.us/dc/council/code/sections/47-2004.html
Timestamp: 2019-04-24 06:21:43+00:00

Document:
D.C. Law Library - § 47–2004. Vendor to collect tax; credit for expenses; application.
↪ Chapter 20. Gross Sales Tax.
↪ § 47–2004. Vendor to collect tax; credit for expenses; application.
§ 47–2003. Reimbursement of vendor for tax.
§ 47–2004. Vendor to collect tax; credit for expenses; application.
(a) For the purpose of collecting his reimbursement as provided in § 47-2003 insofar as it can be done and yet eliminate the fractions of a cent, the vendor shall add to the sales price and collect from the purchaser such amounts as may be prescribed by the Mayor to carry out the purposes of this section.
This section is referenced in § 47-2003, § 47-2203, and § 47-2204.
D.C. Law 13-305 repealed subsec. (b).
D.C. Law 19-149, in subsec. (a), deleted “, except a street vendor as defined in § 47-2002.01(a)(2),” following “the vendor”.
Compensating-use tax, collection of tax by vendor, see § 47-2203.
Compensating-use tax, nonresident vendors, see § 47-2204.
Tax rates, records and surplus funds, authority of Council to change certain tax rates, see § 47-504.

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