Source: https://code.dccouncil.us/dc/council/code/sections/47-2001.html
Timestamp: 2019-04-26 00:13:23+00:00

Document:
D.C. Law Library - § 47–2001. Definitions.
Chapter 20. Gross Sales Tax.
(a-1) “Additional charges” means the excess of the gross receipts from the sale of or charges for any room or accommodations received by a room remarketer over the net charges.
(a-2) “Armored car service” means picking up and delivering money, receipts, or other valuable items with personnel and equipment to protect the properties while in transit. The term “armored car service” shall not include coin rolling or change-room services; provided, that these charges are separately stated.
(b) “Business” includes any activity engaged in by any person or caused to be engaged in by him with the object of gain, benefit, or advantage, either direct or indirect.
(b-1) “Cigar” means any roll for smoking, other than a cigarette as defined in § 47-2401(1) [§ 47-2401(1A)], made wholly or in part of tobacco, and where the wrapper or cover of the roll is made of natural leaf tobacco or any substance containing tobacco.
(c) “Collector” means the Collector of Taxes of the District or his duly authorized representatives.
(d) “Mayor” means the Mayor of the District of Columbia or his duly authorized representative or representatives.
(d-1)(1) "Digital goods" means digital audiovisual works, digital audio works, digital books, digital codes, digital applications and games, and any other otherwise taxable tangible personal property electronically or digitally delivered, whether electronically or digitally delivered, streamed, or accessed and whether purchased singly, by subscription, or in any other manner, including maintenance, updates, and support. The term "digital goods" does not include cable television service, satellite relay television service, or any other distribution of television, video, or radio service subject to tax under § 47-2501.01, unless expressly included in the definition of digital goods under paragraph (1) of this subsection.
(A) "Digital audiovisual works" means a series of related images that, when shown in succession, impart an impression of motion, together with accompanying sounds. "Digital audiovisual works" includes motion pictures, musical, videos, news and entertainment programs, and live events.
(B) "Digital audio works" means works that result from the fixation of a series of musical, spoken, or other sounds that are transferred electronically, including prerecorded or live songs, music, readings of books or other written materials, speeches, ringtones, or other sound recording.
(C) "Digital books" means works that are generally recognized in the ordinary and usual sense as books that are transferred electronically, including works of fiction, nonfiction, and short stories.
(D) "Digital code" means a code that provides the person that holds the code a right to obtain an additional digital good, a digital audiovisual work, digital audio work, or digital book that may be obtained by any means, including tangible forms and electronic mail, regardless of whether the code is designated as song code, video code, or book code. The term "digital code" includes codes used to access or obtain any specified digital goods, or any additional digital goods that have been previously purchased, and promotion cards or codes that are purchased by a retailer or other business entity for use by the retailer's or entity's customers.
(E) "Digital applications and games" mean any application or game, including add-ons or additional content that can be used by a computer, mobile device, or tablet notwithstanding the function performed.
(e) “District” means the District of Columbia.
(f) “Engaging in business” means commencing, conducting, or continuing in business, as well as liquidating a business when the liquidator thereof holds himself out to the public as conducting such a business.
(g) “Food or drink” means items sold for human or animal ingestion that are consumed for their taste or nutritional value. These items include, but are not limited to, baby foods and formula; baked goods; baking soda, baking powder, and baking mixes; bouillon; cereal and cereal products; cocoa and cocoa products; coffee and coffee substitutes; condiments; cooking wines; cough drops; edible cake decorations; egg and egg products; fish and fish products, including shellfish; fruit, fruit products, and fruit juices; gelatin; honey; ice cream; meat and meat products; milk and milk products; nondairy creamers; oleomargarine; pasta and pasta products; poultry and poultry products; powdered drinks, including health and diet drinks; salad dressings; salt and salt substitutes; sauces and gravies; snack foods; soups; spices and herbs; sugar and sugar products; syrup and syrup substitutes; tea and tea substitutes; vegetables, vegetable products, and vegetable juices; vitamins; water; yogurt; pet foods; flavored extracts; ice; and any combination of these items. The term “food or drink” does not include spirituous or malt liquors, beers, and wines; drugs, medicines or pharmaceuticals; chewing tobacco; toothpaste; or mouthwash.
(h) "Marketplace seller" means a person that makes retail sales through a marketplace operated by a marketplace facilitator.
(g-1) “Food or drink prepared for immediate consumption” includes, but is not limited to, food or drink in a heated state (except heated baked goods whose heated state is solely a result of baking); sandwiches suitable for immediate consumption; prepared salads; salad bars; party platters; cold drinks dispensed in or with a cup or glass either by a retailer or on a self-service basis by the consumer; frozen yogurt, ice cream, or ice milk sold in quantities of less than one pint; and all food or drink, served by, or sold in or by, restaurants, lunch counters, cafeterias, hotels, caterers, boarding houses, carryout shops or like places of business.
(g-3) “Gross receipts” means the total amount of the sales prices of the retail sales of vendors, valued in money, whether received in money or otherwise.
(g-4) "Marketplace" means a physical or electronic place, including a store, a booth, an Internet web site, a catalogue, or a dedicated sales software application, where a retail sale, as defined in subsection (n) of this section, occurs.
(g-5) "Marketplace facilitator" means a person that provides a marketplace that lists, advertises, stores, or processes orders for retail sales subject to tax under this chapter for sale by such marketplace sellers, and directly or indirectly collects payment from a purchaser and remits payment to a marketplace seller regardless of whether the marketplace facilitator receives compensation or other consideration in exchange for its services.
(h-1) “Net charges” means the gross receipts from the sale of or charges for any room or accommodations received from a room remarketer by the operator of a hotel, inn, tourist camp, tourist cabin, or any other place in which rooms, lodgings, or accommodations are regularly furnished to transients for a consideration.
(i) “Person” includes an individual, partnership, society, club, association, joint-stock company, corporation, estate, receiver, trustee, assignee, or referee, and any other person acting in a fiduciary or representative capacity, whether appointed by a court or otherwise, and any combination of individuals acting as a unit.
(i-1) “Premium cigar” means any cigar with a retail cost of $ 2.00 or more, or packaged units of cigars averaging $ 2.00 or more per packaged cigar at retail.
(N) Conducting background checks on individuals by or at the request of an insurance company for workers’ compensation purposes.
(2) The term “private investigation service” shall not include private-process service, unless the service goes beyond service of process to a missing person investigation.
(j) “Purchaser” includes a person who purchases property or to whom is rendered services, receipts from which are taxable under this chapter.
(k) “Purchaser’s certificate” means a certificate signed by a purchaser and in such form as the Mayor shall prescribe, stating the purpose to which the purchaser intends to put the subject of the sale, or the status or character of the purchaser.
(m) “Retail establishment” means any premises in which the business of selling tangible personal property is conducted or in or from which any retail sales are made.
(iv) Sales of soft drinks.
(C) The sale or charge, to include net charges and additional charges, for any room or rooms, lodgings, or accommodations furnished to transients by any hotel, room remarketer, inn, tourist camp, tourist cabin, or any other place in which rooms, lodgings, or accommodations are regularly furnished to transients for a consideration.
(G)(i) The sale of or charges to subscribers for local telephone service. The inclusion of such sales and charges in the definition of the terms “retail sale” and “sale at retail” shall not authorize any tax to be imposed under this chapter on so much of any amount paid for the installation of any instrument, wire, pole, switchboard, apparatus, or equipment as is properly attributable to such installation.
(II) Any facility or service provided in connection with a service described in clause (I) of this sub-subparagraph. The term “local telephone service” does not include any service which is a “toll telephone service” or a “private communication service” as defined in sub-subparagraphs (iii) and (iv) of this subparagraph.
(II) A service which entitles the subscriber, upon payment of a periodic charge (determined as a flat amount or upon the basis of total elapsed transmission time), to the privilege of an unlimited number of telephonic communications to or from all or a substantial portion of the persons having telephone or radio telephone stations in a specified area which is outside the local telephone system area in which the station provided with this service is located.
(iv-I)(I) Where the sale or charge for service is made by a valet parking service business, the sale or charge for service shall be exempt from the tax imposed by this sub-subparagraph.
(II) For the purposes of this sub-subparagraph, the term “valet parking service business” means a corporation, partnership, business entity, or proprietor who takes temporary control of a motor vehicle of a person attending any restaurant, business, activity, or event to park, store, or retrieve the vehicle. The term “valet parking service business” shall not include a garage, parking lot, or parking facility that provides parking services by parking lot attendants.
(M) The sale of or charges for the service of real property maintenance and landscaping.
(i)(I) For the purposes of this paragraph, the term “real property maintenance” means any activity that keeps the land or the premises of a building clean, orderly, and functional, including the performance of minor adjustments, maintenance, or repairs which include: floor, wall, and ceiling cleaning; pest control; window cleaning; servicing inground and in building swimming pools; exterior building cleaning; parking lot, garage, and recreation area maintenance; exterior and interior trash removal; restroom cleaning and stocking; lighting maintenance; chimney and duct cleaning; and ground maintenance; but does not include; painting, wallpapering, or other services performed as part of construction or major repairs; or services performed under an employee-employer relationship.
(II) The term “real property maintenance” shall not include the exterior or interior trash removal of recyclable material. For the purposes of this sub-sub-subparagraph, the term “recyclable material” means material that would otherwise become municipal solid waste and is shown by the provider of the interior or exterior trash removal that the material has been collected, separated, or processed to be returned into commerce as a raw material or product, or has been sold to a company in the business of separating or processing recyclable materials.
(N) The sale of or charges for data processing and information services.
(i) For the purposes of this paragraph, the term “data processing service” means the processing of information for the compilation and production of records of transactions; the maintenance, input, and retrieval of information; the provision of direct access to computer equipment to process, examine, or acquire information stored in or accessible to the computer equipment; the specification of computer hardware configurations, the evaluation of technical processing characteristics, computer programming or software, provided in conjunction with and to support the sale, lease, operation, or application of computer equipment or systems; word processing, payroll and business accounting, and computerized data and information storage and manipulation; the input of inventory control data for a company; the maintenance of records of employee work time; filing payroll tax returns; the preparation of W-2 forms; the computation and preparation of payroll checks; and any system or application programming or software.
(ii) For the purposes of this paragraph, the term “information service” means the furnishing of general or specialized news or current information, including financial information, by printed, mimeographed, electronic, or electrical transmission, or by wire, cable, radio waves, microwaves, satellite, fiber optics, or any other method in existence or which may be devised; electronic data retrieval or research, including newsletters, real estate listings, or financial, investment, circulation, credit, stock market, or bond rating reports; mailing lists; abstracts of title; news clipping services; wire services; scouting reports; surveys; bad check lists; and broadcast rating services; but does not include: information sold to a newspaper or a radio or television station licensed by the Federal Communication Commission, if the information is gathered or purchased for direct use in newspapers or radio or television broadcasts; charges to a person by a financial institution for account balance information; or information gathered or compiled on behalf of a particular client, if the information is of a proprietary nature to that client and may not be sold to others by the person who compiled the information, except for a subsequent sale of the information by the client for whom the information was gathered or compiled.
(I) “Health-club services” includes the use of, access to, or membership to, an athletic club, fitness center, gym, recreational sports facilities featuring exercise and other active physical fitness conditioning or recreational sports activities including swimming, skating, or racquet sports, or other facility for the purpose of physical exercise. The term “health club services” does not include the use of facilities for non-fitness-related purposes, including room rentals, or for other services or charges covered by a separate contract with the user, such as a lease or occupancy agreement.
(I) “Billiard parlor” means the structure where the game of striking balls on a cloth-covered table with a cue stick for amusement and recreation takes place, including a billiard room, pool room, and pool parlor.
(BB) The sale of or charges for digital goods.
(i) For the purposes of this subparagraph, the term “Internet access service” means a service that enables users to access content, information, electronic mail, or other services offered over the Internet and may also include access to proprietary content, information, and other services as part of a package of Internet access services offered to consumers.
(ii) “Internet access service” shall not include the sale of or charges for data processing and information services as defined in paragraph (1)(N)(i) and (ii) of this subsection that do not enable users to access content, information, electronic mail, or other services offered over the Internet.
(iv) "Internet access service" shall not include digital goods, as defined in § 47-2001(d-1).
(G) Sales within the District of Columbia by Qualified High Technology Companies of intangible property or services otherwise taxable as a retail sale or sale at retail, including Internet-related services and sales, including website design, maintenance, hosting, or operation; Internet-related consulting, advertising, or promotion services; the development, rental, lease, or sale of Internet-related applications, connectivity, digital content, or products and services; advertising space and design; graphic design; banner advertising; subscription services; downloads from databases; services that involve the provision of strategic advice for Internet use and presence; Internet website design and maintenance services; Internet website assessment and diagnostic services; the use of proprietary content, information, and other services as part of a package of Internet advice and consulting services. This paragraph shall not apply to telecommunication service providers.
(J) Sales of cigarettes, as defined in § 47-2401(1A), and other tobacco product, as defined in § 47-2401(5A).
(o) “Return” includes any return filed or required to be filed as herein provided.
(o-1) “Room remarketer” means any person, other than the operator of a hotel, inn, tourist camp, tourist cabin, or any other place in which rooms, lodgings, or accommodations are regularly furnished to transients for a consideration, having any right, access, ability, or authority, through an internet transaction or any other means whatsoever, to offer, reserve, book, arrange for, remarket, distribute, broker, resell, or facilitate the transfer of rooms the occupancy of which is subject to tax under this chapter and also having any right, access, ability or authority to determine the sale or charge for the rooms, lodgings, or accommodations.
(D) Amounts charged for any cover, minimum, entertainment, or other service in hotels, restaurants, cafes, bars, and other establishments where meals, food or drink, or other like tangible personal property is furnished for a consideration.
(E) Transportation charges separately stated, if the transportation occurs after the sale of the property is made.
(q) “Sale” and “selling” mean any transaction whereby title or possession, or both, of tangible personal property is or is to be transferred by any means whatsoever, including rental, lease, license, or right to reproduce or use, for a consideration, by a vendor to a purchaser, or any transaction whereby services subject to tax under this chapter are rendered for consideration or are sold to any purchaser by any vendor, and shall include, but not be limited to, any “sale at retail” as defined in this chapter. Such consideration may be either in the form of a price in money, rights, or property, or by exchange or barter, and may be payable immediately, in the future, or by installments.
(q-1)(1) “Security service” shall include any activity that is performed for compensation as a security guard to protect any individual or property and provided on the premises of a person’s residential or commercial property, the service of monitoring an electronically controlled burglar or fire alarm system for any residential or commercial property located in the District, or responding to a distress call or an alarm sounding from a security system.
(D) Providing a medical-response system used by individuals to summon medical aid.
(r) “Semipublic institution” means any corporation, and any community chest, fund, or foundation, organized exclusively for religious, scientific, charitable, or educational purposes, including hospitals, no part of the net earnings of which inures to the benefit of any private shareholder or individual.
(2) Is prepared for immediate consumption, as defined in subsection (g-1) of this section.
(s) “Tangible personal property” means corporeal personal property of any nature.
(t) “Tax” means the tax imposed by this chapter.
(u) “Taxpayer” means any person required by this chapter to make returns or to pay the tax imposed by this chapter.
(v) “Tax year” means the calendar year, or the taxpayer’s fiscal year if it be other than the calendar year when such fiscal year is regularly used by the taxpayer for the purpose of reporting District income taxes as the tax period in lieu of the calendar year.
[(v-1)] “Transient” means any person who occupies, or has the right to occupy, any room or rooms, lodgings, or accommodations for a period of 90 days or less during any one continuous stay.
(w) “Vendor” includes a person or retailer selling property or rendering services upon the receipts from which a tax is imposed under this chapter, including a person or retailer that does not have a physical presence in the District that in the previous calendar year or the current calendar year had gross receipts from all retail sales delivered into the District that exceeds $100,000 or 200 or more separate retail sales delivered into the District.
(w-1)(1) “Special Event” means an uncommon, unique, noteworthy, or extra occurrence of a specific activity open to the general public that is designed, advertised, or promoted for an identified purpose to be conducted or held on a designated day or series of days, whether held outdoors, indoors, or both, in a public or private facility, at which at least 50 vendors will be present. Special events include auctions, shows, celebrations, circuses, expositions, entertainment, exhibits, fairs, festivals, fund raisers, historical re-enactments, movies, pageants, parades, and sporting events, the conduct of which has the effect, intent, or propensity to draw persons and create an atmosphere or opportunity to sell tangible personal property or services which are taxable under this chapter or Chapter 22 of this title.
(2) Special events shall not include an activity that constitutes a “qualified convention or trade show activity” as defined in section 513(d) of the Internal Revenue Code of 1986.
(x) The foregoing definitions shall be applicable whenever the words defined are used in this chapter unless otherwise required by the context.
This section is referenced in § 8-102.03, § 10-1601.02, § 10-1602.02, § 34-1803.02, § 42-3401.03, § 42-3501.03, § 47-2002, § 47-2002.02, § 47-2002.05, § 47-2002.06, § 47-2005, § 47-2201, § 47-2202, § 47-2202.01, § 47-2402.01, and § 47-2501.
D.C. Law 13-38 added subsec. (n)(2)(F).
D.C. Law 13-256 added subsec. (n)(2)(G).
D.C. Law 13-305 repealed subsec. (g-2); repealed subpar. (iii) of subsec. (n)(1)(A); rewrote subsec. (n)(2)(E); in subsec. (r) struck the sentence “For the purpose of this chapter, an organization or institution which does not embrace the generally recognized relationship of teacher and student shall be deemed not to be operated for educational purposes.”; and added subsec. (w)(1).
D.C. Law 14-157, in subsec. (n)(1)(E), substituted “resold. This section shall not apply to the sale of material for the purpose of subsequently transporting the property outside the District for use solely outside the District;” for “resold;”.
D.C. Law 14-190, in subsec. (n), added par. (1)(L)(iv-I), made nonsubstantive changes in pars. (2)(F) and (2)(G), and added par. (2)(H).
D.C. Law 14-213, in subsec. (n)(2)(F), validated a previously made technical correction.
D.C. Law 15-105, in subsec. (n)(1)(E), substituted “resold, however, this section” for “resold. This section”.
D.C. Law 16-33, designated the existing text of subsec. (n)(1)(M)(i) as subsec. (n)(1)(M)(i)(I); and added subsec. (n)(1)(M)(i)(II).
D.C. Law 16-94 added subsec. (v-1).
D.C. Law 18-48, in subsec. (n)(1)(D), deleted “, when made to any purchaser for purposes other than resale or for use in manufacturing, assembling, processing, or refining” following “steam”.
D.C. Law 18-55, in subsec. (n)(2), deleted “; or” from the end of subpar. (G); substituted “; or” for a period at the end of subpar. (H), and added par. (I).
D.C. Law 18-111 added subsecs. (b-1) and (i-1); and rewrote subsecs. (v-1).
D.C. Law 18-223 added subsecs. (r-1) and (n)(1)(A)(iv); and, in subsec. (n)(2)(E), substituted “for immediate consumption and soft drinks;” for “for immediate consumption;”.
D.C. Law 18-364 rewrote subsec. (n)(1)(C).
D.C. Law 19-21 added subsecs. (a-1), (a-2), (h-1), (h-2), (i-2), (n)(1)(U), (n)(2)(J), (o-1), and (q-1); in subsec. (n)(1), substituted “mean the sale in any quantity or quantities of any tangible personal property or service, including any such sales effected via the internet by a nexus-vendor, taxable” for “means the sale in any quantity or quantities of any tangible personal property or service taxable” and substituted “These terms mean” for “Said term shall mean”; in subsec. (n)(2)(C), substituted “is not in the District at the time of the execution and is not sold by a nexus-vendor;” for “is not in the District at the time of such execution; attempted to make a change accomplished earlier by D.C. Law 18-364;”; and, in subsec. (w), substituted “retailer, including a nexus vendor, selling” for “retailer selling”.
The 2012 amendment by D.C. Law 19-168 substituted “sale or charge receipts” for “gross receipts from the sale of or charges for any room or accommodations” in (a-1); substituted “sale or charge receipts for any room or rooms, lodgings, or accommodations furnished to transients” for “gross receipts from the sale of or charges for any room or accommodations” in (h-1); deleted the (n)(1)(C)(i) designation; deleted the former second sentence of (n)(1)(C); deleted former (n)(1)(C)(ii); added (v-2)[(v-1)]; and made a stylistic change.
The 2012 amendment by D.C. Law 19-171 substituted “this subchapter” for “this chapter” in the introductory language of (n)(1)(C)(ii); redesignated (v-1), defining “Other tobacco products,” as (h-1); however, because of the previous addition of (h-1) and (h-2), the subsection was redesignated as (h-3).
The 2015 amendment by D.C. Law 20-155 added (e-1); rewrote (h-3); added (n)(1)(V) to (AA) and made related changes; and rewrote (n)(2)(J).
The 2015 amendment by D.C. Law 21-36 repealed (e-1) and (h-3).
Compensating-use tax, food or drink for immediate consumption, see § 47-2202.01.
Compensating-use tax, imposition of tax, tax rates, see § 47-2202.
Compensating-use tax, “retail sale”, “sale at retail” and “sold at retail” defined, see § 47-2201.
Financial institution, guaranty company and public utility taxes, “telecommunication company” and “toll telecommunication service” defined, see § 47-2501.
Rental housing conversion and sale, “housing accommodation” or “accommodation” defined, see § 42-3401.03.
Rental housing, “housing accommodation” defined, see § 42-3501.03.
Section 3 of D.C. Law 22-258 provided that the changes made to this section by that act shall apply as of January 1, 2019; except, that the changes made to subsection (l) shall apply as of April 1, 2019.
For temporary (90 days) amendment of this section, see § 2(b)(2) of Internet Sales Tax Emergency Amendment Act of 2018 (D.C. Act 22-556, Dec. 31, 2018, 66 DCR 262).
For temporary (90 day) amendment of section, see § 2 of Simplified Sales and Use Tax District of Columbia Participation Emergency Act of 2001 (D.C. Act 14-168, November 19, 2001, 48 DCR 11026).
For temporary (90 day) amendment of section, see § 852 of Fiscal Year 2003 Budget Support Emergency Act of 2002 (D.C. Act 14-453, July 23, 2002, 49 DCR 8026).
For temporary (90 day) amendment of section, see §§ 1232, 1234 of Fiscal Year 2006 Budget Support Emergency Act of 2005 (D.C. Act 16-168, July 26, 2005, 52 DCR 7667).
For temporary (90 day) amendment of section, see § 7241(e) 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(e) 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 § 7172 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)(1) 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 § 8 of Revised Fiscal Year 2012 Budget Support Technical Clarification Emergency Amendment Act of 2011 (D.C. Act 19-157, October 4, 2011, 58 DCR 8688).
For temporary (90 day) amendment of section, see § 7112 of Fiscal Year 2013 Budget Support Emergency Act of 2012 (D.C. Act 19-383, June 19, 2012, 59 DCR 7764).
For temporary (90 day) amendment of section, see § 7112 of Fiscal Year 2013 Budget Support Congressional Review Emergency Act of 2012 (D.C. Act 19-413, July 25, 2012, 59 DCR 9290).
For temporary (90 days) amendment of this section, see § 7022(d) 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) 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) amendment of this section, see § 7012(d) 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) amendment of this section, see § 7042(a) of the Fiscal Year 2016 Budget Support Emergency Act of 2015 (D.C. Act 21-127, July 27, 2015, 62 DCR 10201).
“(a-1) ‘Additional charges’ means the excess of the sale or charge receipts received by a room remarketer over the net charges.”.
“(h-1) ‘Net charges’ means the sale or charge receipts for any room or rooms, lodgings, or accommodations furnished to transients, received from a room remarketer by the operator of a hotel, inn, tourist camp, tourist cabin, or any other place in which rooms, lodgings, or accommodations are regularly furnished to transients for a consideration.”.
“(C) The sale or charge, to include net charges and additional charges, for any room or rooms, lodgings, or accommodations furnished to transients by any hotel, room remarketer, inn, tourist camp, tourist cabin, or any other place in which rooms, lodgings, or accommodations are regularly furnished to transients for consideration.”.
“(v-2) ‘Transient’ means any person who occupies, or has the right to occupy, any room or rooms, lodgings, or accommodations for a period of 90 days or less during any one continuous stay.”.
Short title: Section 7171 of D.C. Law 18-223 provided that subtitle R of title VII of the act may be cited as the “Healthy Schools Revenue Act of 2010”.
Short title: Section 7001 of D.C. Law 19-21 provided that subtitle A of title VII of the act may be cited as “Procedure for Remittance of Hotel Taxes by Online Vendors Act of 2011”.
Short title: Section 8051 of D.C. Law 19-21 provided that subtitle F of title VIII of the act may be cited as “Cigarette Sales Tax Enhancement Act of 2011”.
Short title: Section 8151 of D.C. Law 19-21 provided that subtitle P of title VIII of the act may be cited as “Internet Sales Tax Act of 2011”.
Short title of subtitle D of title VIII of Law 14-190: Section 851 of D.C. Law 14-190 provided that subtitle D of title VIII of the act may be cited as the Parking Tax Clarification Act of 2002.
Short title of subtitle BB of title I of Law 16-33: Section 1231 of D.C. Law 16-33 provided that subtitle BB of title I of the act may be cited as the Recyclable Material Sales Tax Clarification Act of 2005.
Section 3(b) of D.C. Law 4-105 provided that the provisions of § 2 of the act shall take effect on the first day of the first month which begins more than 30 days after April 30, 1982.
Section 1234 of D.C. Law 16-33 provided that § 1232 shall apply as of October 1, 2005.
Section 3 of D.C. Law 18-48 provided that this act shall apply as of January 1, 2009.
Repeal of D.C. Law 10-242 inapplicable to this section: Section 11702(b) of title XI of Pub. L. 105-33, 111 Stat. 781, the National Capital Revitalization and Self-Government Improvement Act of 1997, provided that § 11702(a), which repealed the Clean Air Compliance Fee Act of 1994, D.C. Law 10-242, shall not apply to § 14 of Law 10-242.
Applicability of D.C. Law 21-36: Section 7073 of D.C. Law 21-36 provided that § 7072 of the act shall apply for taxable periods beginning on or after October 1, 2015.

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 § 11702
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