Source: https://development.code.dccouncil.us/dc/council/code/sections/47-2202.01.html
Timestamp: 2019-04-21 08:56:00+00:00

Document:
D.C. Law Library - § 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.
↪ § 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.
§ 47–2202.02. Tax on gross receipts for transient lodgings or accommodations; food or drink for immediate consumption; spirits sold for consumption on premises; rental vehicles — Collection of tax and transfer to Washington Convention and Sports Authority.
(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.
(C) Rental or leasing of rental vehicles and utility trailers as defined in § 50-1505.01(8) and (9).
This section is referenced in § 10-1202.01, § 10-1202.08a, § 10-1203.05, § 10-1203.07, § 47-2202.02, and § 47-4622.
D.C. Law 18-364 designated the existing text of par. (1) as par. (1)(A); and added par. (1)(B).
D.C. Law 19-21, in par. (1)(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”.
Washington Convention Center Authority, audit of accounts and operations, certification of sufficiency of sum of projected revenues, surtax, see § 10-1203.05.
Washington Convention Center Authority, collection and transfer of taxes to Fund, see § 10-1203.07.
Washington Convention Center Authority, “dedicated taxes” defined, see § 10-1202.01.
Washington Convention Center Authority, Marketing Fund established, marketing service contracts, total dollar amount, see § 10-1202.08a.
For temporary (90 day) amendment of section, see § 7002(b)(2) of Fiscal Year 2012 Budget Support Emergency Act of 2011 (D.C. Act 19-93, June 29, 2011, 58 DCR 5599).
Expiration of §§ 301, 302 and 303 of D.C. Law 10-188: Section 306(a) of D.C. Law 10-188 provided that the act shall expire 2 years after September 28, 1994 if the Board does not submit final financial requirements and a feasibility analysis to the mayor and the Council as provided by § 10-1202.06(h).
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.

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