Source: https://development.code.dccouncil.us/dc/council/code/sections/47-2002.html
Timestamp: 2019-04-21 00:34:35+00:00

Document:
D.C. Law Library - § 47–2002. Imposition of tax.
↪ § 47–2002. Imposition of tax.
§ 47–2002.01. Street vendors; minimum sales tax.
§ 47–2002. Imposition of tax.
(B) Spirituous or malt liquors, beers, and wine sold for consumption on the premises where sold.
(7)(A) The rate of tax shall be 6% of the gross receipts from the sale of or charges for medical marijuana, as defined in [Chapter 16B of Title 7] .
(B) The proceeds of the tax collected under subparagraph (A) of this paragraph shall be deposited in the Healthy DC and Health Care Expansion Fund established by [§ 31-3514.02].
(b) Of the sales tax revenue received pursuant to this section, $1,170,000 annually shall be used to fund the Reimbursable Detail Subsidy Program in the Alcoholic Beverage Regulation Administration.
(d) 5% of the sales tax revenue collected at the rate provided by the lead-in language of subsection (a) of this section that is not dedicated to legislatively proposed or existing tax increment financing districts or pledged to the benefit of holders of District bonds or notes existing on or before October 30, 2018, shall be dedicated to the Commission on the Arts and Humanities established by [Chapter 2 of Title 39] to support the functions, purposes, and costs of the Commission.
This section is referenced in § 9-1111.15, § 34-1803.02, § 38-821.02, § 39-205.01, § 47-2002.01, § 47-2002.02, § 47-2002.03, § 47-2002.05, § 47-2002.06, § 47-2002.07, § 47-2205, § 47-2402, § 47-2402.01, § 47-4603, § 47-4605, § 47-4607, § 47-4608, § 47-4622, § 47-4634, and § 50-2201.03.
D.C. Law 16-94, in par. (3A), substituted a semicolon for “; and”; in par. (4), substituted “; and” for a period; and added par. (5).
D.C. Law 18-111, in the introductory language, substituted “5.75%, except for the period beginning October 1, 2009, and ending September 30, 2012, the rate shall be 6%,” for “5.75%, except for the period beginning June 1, 1994, and ending September 30, 1994, the rate shall be 7%,”; added pars. (4A) and (6); and rewrote par. (5).
D.C. Law 18-223 deleted “and” from the end of par. (5); substituted “; and” for a period at the end of par. (6); and added par. (7).
D.C. Law 19-21 designated the existing text as subsec. (a); in the lead-in language of subsec. (a), substituted “6%” for “5.75%, except for the period beginning October 1, 2009, and ending September 30, 2012, the rate shall be 6%”; in subsec. (a)(1), substituted “18%” for “12%”; in subsec. (a)(2)(B), substituted “net charges and additional charges received by the room remarketer” for “net sale or net charges received from the transient by the room remarketer”; in subsec. (a)(3A), substituted “10%” for “9%”; and added subsec. (b).
The 2013 amendment by D.C. Law 19-310 substituted “$1,170,000” for “$460,000” in (b).
The 2013 amendment by D.C. Law 20-61 substituted “Beginnning [sic] on October 1, 2013, the rate of such tax shall be 5.75%” for “The rate of such tax shall be 6%” in (a); and added (c).
The 2015 amendment by D.C. Law 21-36 added “provided, that after October 1, 2017, the rate of tax shall be 22%” in (a)(1); and repealed (a)(5) and (a)(6).
Compensating-use tax, payment of tax by purchaser, see § 47-2205.
Real property assessment and tax, classes of property, disputed occupancy of improved real property, see § 47-813.
For temporary (90 days) amendment of this section, see § 6004(a)(2) of Fiscal Year 2019 Budget Support Congressional Review Emergency Act of 2018 (D.C. Act 22-458, Oct. 3, 2018, 65 DCR 11212).
For temporary (90 days) amendment of this section, see § 6004(a)(2) of Fiscal Year 2019 Budget Support Emergency Act of 2018 (D.C. Act 22-434, July 30, 2018, 65 DCR 8200).
For temporary (90 days) amendment of this section, see § 7152 of Fiscal Year 2018 Budget Support Congressional Review Emergency Act of 2017 (D.C. Act 22-167, Oct. 24, 2017, 64 DCR 10802).
For temporary (90 days) amendment of this section, see § 7152 of Fiscal Year 2018 Budget Support Emergency Act of 2017 (D.C. Act 22-104, July 20, 2017, 64 DCR 7032).
For temporary (90 day) amendment of section, see §§ 902(a) and 903 of Fiscal Year 2003 Budget Support Amendment Emergency Act of 2002 (D.C. Act 14-544, December 4, 2002, 49 DCR 11700).
For temporary (90 day) amendment of section, see §§ 902(a) and 903 of the Fiscal Year 2003 Budget Support Amendment Congressional Review Emergency Act of 2003 (D.C. Act 15-27, February 24, 2003, 50 DCR 2151).
For temporary (90 day) amendment of section, see §§ 902(a) and 903 of Fiscal Year 2003 Budget Support Amendment Second Congressional Review Emergency Act of 2003 (D.C. Act 15-103, June 20, 2003, 50 DCR 5499).
For temporary (90 day) amendment of section, see § 7111(e) of Fiscal Year 2010 Budget Support Emergency Act of 2009 (D.C. Act 18-187, August 26, 2009, 56 DCR 7374).
For temporary (90 day) amendment of section, see § 7241(f) of Fiscal Year 2010 Budget Support Second Emergency Act of 2009 (D.C. Act 18-207, October 15, 2009, 56 DCR 8234).
For temporary (90 day) amendment of section, see § 7241(f) of Fiscal Year Budget Support Congressional Review Emergency Amendment Act of 2009 (D.C. Act 18-260, January 4, 2010, 57 DCR 345).
For temporary (90 day) amendment of section, see § 7132 of Fiscal Year 2011 Budget Support Emergency Act of 2010 (D.C. Act 18-463, July 2, 2010, 57 DCR 6542).
For temporary (90 day) amendment of section, see § 7002(a)(2) of Fiscal Year 2012 Budget Support Emergency Act of 2011 (D.C. Act 19-93, June 29, 2011, 58 DCR 5599).
For temporary (90 day) amendment of section, see § 8002 of Fiscal Year 2012 Budget Support Emergency Act of 2011 (D.C. Act 19-93, June 29, 2011, 58 DCR 5599).
For temporary (90 day) amendment of section, see § 8013 of Fiscal Year 2012 Budget Support Emergency Act of 2011 (D.C. Act 19-93, June 29, 2011, 58 DCR 5599).
For temporary amendment of (b), see § 3(a) of the Omnibus Alcoholic Beverage Regulation Emergency Amendment Act of 2012 (D.C. Act 19-597, January 14, 2013, 60 DCR 1001).
For temporary (90 days) amendment of this section, see § 3(a) of the Omnibus Alcoholic Beverage Regulation Congressional Review Emergency Act of 2013 (D.C. Act 20-52, April 22, 2013, 60 DCR 6372, 20 DCSTAT 1388).
For temporary (90 days) amendment of this section, see §§ 7243 and 10006 of the Fiscal Year 2014 Budget Support Emergency Act of 2013 (D.C. Act 20-130, July 30, 2013, 60 DCR 11384, 20 DCSTAT 1827).
For temporary (90 days) amendment of this section, see §§ 7243 and 10006 of the Fiscal Year 2014 Budget Support Congressional Review Emergency Act of 2013 (D.C. Act 20-204, October 17, 2013, 60 DCR 15341, 20 DCSTAT 2311).
For temporary (90 days) amendment of this section, see § 7053(a) of the Fiscal Year 2015 Budget Support Emergency Act of 2014 (D.C. Act 20-377, July 14, 2014, 61 DCR 7598, 20 STAT 3696).
For temporary (90 days) amendment of this section, see §§ 7012(d-1) and 7043(a) of the Fiscal Year 2015 Budget Support Congressional Review Emergency Act of 2014 (D.C. Act 20-449, October 10, 2014, 61 DCR 10915, 20 STAT 4188).
For temporary (90 days) addition of D.C. Law 20-155, § 7012(d-1), and amendment of this section, see § 2(l)(3) of the Fiscal Year 2015 Budget Support Clarification Emergency Act of 2014 (D.C. Act 20-461, November 6, 2014, 61 DCR 11784, 20 STAT 4368).
For temporary (90 days) amendment of this section, see §§ 7012(d-1) and 7043(a) of the Fiscal Year 2015 Budget Support Second Congressional Review Emergency Act of 2014 (D.C. Act 20-566, January 9, 2015, 62 DCR 884, 21 STAT 541).
For temporary (90 days) addition of D.C. Law 20-155, § 7012(d-1), and amendment of this section, see § 2(l)(3) of the Fiscal Year 2015 Budget Support Clarification Emergency Act of 2014 (D.C. Act 20-587, January 13, 2015, 62 DCR 1294, 21 STAT 758).
For temporary (90 days) amendment of this section, see §§ 7016(s), 7022 and 7023 of the Fiscal Year 2016 Budget Support Emergency Act of 2015 (D.C. Act 21-127, July 27, 2015, 62 DCR 10201).
Short title: Section 7131 of D.C. Law 18-223 provided that subtitle N of title VII of the act may be cited as the “Health Care Expansion Act of 2010”.
Short title: Section 8041 of D.C. Law 19-21 provided that subtitle E of title VIII of the act may be cited as “Parking Tax Enhancement Act of 2011”.
Section 10001 of D.C. Law 20-61 provided that Title X of the act may be cited as the “Revised Revenue Estimate Adjustment Allocation Act of 2013”.
Section 7241 of D.C. Law 20-61 provided that Subtitle X of Title VII of the act may be cited as the “Dedicated Funding for the Commission on Arts and Humanities Amendment Act of 2013”.
For effective date of § 201 of D.C. Law 5-113, see Historical and Statutory Notes following § 47-2001.
Expiration of §§ 301, 302 and 303 of D.C. Law 10-188: See Historical and Statutory Notes following § 47-2002.02.
Audit of accounts and operation of Authority: See Historical and Statutory Notes following § 47-2002.02.
Expiration of §§ 301, 302 and 303 of D.C. Law 10-188: Section 2(l)(1) of D.C. Law 12-142 provided that § 306(a) of D.C. Law 10-188, providing for the expiration of that act, is repealed. Section 2(l)(2) of D.C. Law 12-142 provided that the subsection shall apply as of February 27, 1997.
Section 4 of D.C. Law 16-94 provided that § 2 shall apply as of April 1, 2006.
Applicability of D.C. Law 21-36: Section 7053 of D.C. Law 21-36 provided that § 7052 of the act shall not apply if Fiscal Year 2015 revenues in the June 2015 quarterly revenue estimate issued by the Chief Financial Officer are sufficient to implement fully § 5-525.01(c).

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