Source: https://development.code.dccouncil.us/dc/council/code/sections/47-2501.01.html
Timestamp: 2019-04-21 02:45:49+00:00

Document:
D.C. Law Library - § 47–2501.01. Television, video, or radio service to subscribers or paying customers.
↪ § 47–2501.01. Television, video, or radio service to subscribers or paying customers.
§ 47–2501. Gas, electric lighting, telephone, telecommunications, and heating oil companies.
§ 47–2501.01. Television, video, or radio service to subscribers or paying customers.
(3) After May 31, 1994, pay to the Mayor 10% of its gross receipts from sales included in bills rendered after May 31, 1994.
(b) Notwithstanding any other provision of law, each company subject to the tax imposed by this section shall pay, in addition to the gross receipts tax, the franchise tax imposed by Chapter 18 of this title, the real property tax imposed by Chapter 8 of this title, the personal property tax imposed by § 47-1521 et seq., to the extent provided in § 47-1508.
(c) For the purpose of this section, the term “company” does not include a nonprofit educational organization that provides programming to subscribers or other persons under an Instructional Television Fixed Service License issued by the Federal Communications Commission. The gross receipts of a nonprofit educational organization that provides programming to subscribers or other persons under an Instructional Television Fixed Service License issued by the Federal Communications Commission shall not be subject to the tax established by this section.
This section is referenced in § 47-2005.
Gross sales tax, exemptions, sales of personal property purchased by a digital audio radio satellite service company, see § 47-2005.
For temporary (90 days) amendment of this section, see § 2(d) of Internet Sales Tax Emergency Amendment Act of 2018 (D.C. Act 22-556, Dec. 31, 2018, 66 DCR 262).
For temporary (90 days) amendment of this section, see § 7122 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 § 7122 of Fiscal Year 2019 Budget Support Emergency Act of 2018 (D.C. Act 22-434, July 30, 2018, 65 DCR 8200).

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