Source: https://code.dccouncil.us/dc/council/code/sections/47-2002.02.html
Timestamp: 2019-09-20 03:46:35
Document Index: 568320249

Matched Legal Cases: ['§ 47', '§ 47', '§ 47', '§ 47', '§ 47', '§ 47', '§ 47', '§ 125', '§ 302', '§ 2', '§ 3', '§ 2', '§ 7002', '§\u200247', '§ 10', '§ 10', '§ 10', '§ 10', '§ 47', '§ 47', '§\u20027002', '§\u2002301', '§ 9', '§ 10']

D.C. Law Library - § 47–2002.02. Tax on gross receipts for transient lodgings or accommodations; food or drink for immediate consumption; spirits sold for consumption on premises; rental vehicles.
↪ § 47–2002.02. Tax on gross receipts for transient lodgings or accommodations; food or drink for immediate consumption; spirits sold for consumption on premises; rental vehicles.
§ 47–2002.01a. Marketplace facilitators; sales tax requirements.
§ 47–2002.03. 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.
§ 47–2002.02. Tax on gross receipts for transient lodgings or accommodations; food or drink for immediate consumption; spirits sold for consumption on premises; rental vehicles.
A tax, separate from, and in addition to, the tax imposed pursuant to § 47-2002, is imposed on vendors engaging in the business activities listed in paragraphs (1) and (2) of this section for the privilege of selling at retail certain tangible personal property and for the privilege of selling certain selected services (defined as “retail sales” and “sale at retail” pursuant to § 47-2001(n)(1)). The rate of the tax shall be:
(B) Spiritous or malt liquors, beers, and wine sold for consumption on the premises where sold; or
(May 27, 1949, 63 Stat. 112, ch. 146, title I, § 125a; as added Sept. 28, 1994, D.C. Law 10-188, § 302(b), 41 DCR 5333; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Aug. 12, 1998, D.C. Law 12-142, § 3(d), 45 DCR 4826; Apr. 8, 2011, D.C. Law 18-364, § 2(c), 58 DCR 976; Sept. 14, 2011, D.C. Law 19-21, § 7002(a)(3), 58 DCR 6226.)
1981 Ed., § 47-2002.2.
This section is referenced in § 10-1202.01, § 10-1202.08a, § 10-1203.05, § 10-1203.07, § 47-2002.03, and § 47-4622.
For temporary (90 day) amendment of section, see § 7002(a)(3) of Fiscal Year 2012 Budget Support Emergency Act of 2011 (D.C. Act 19-93, June 29, 2011, 58 DCR 5599).
Section 305(b) of D.C. Law 10-188 provided: “If the audit conducted pursuant to subsection (a) of this section indicates that projected revenues from the taxes imposed pursuant to §§ 301, 302, 303, and 304 are insufficient to meet projected expenditures and reserve requirements of the Authority for the upcoming fiscal year, the Mayor shall impose a surtax, to become effective on or before October 1 of the upcoming year, on each of those taxes dedicated to the Authority excluding the tax on sales of restaurant meals and alcoholic beverages, in an amount equal to the pro rata share of the difference between (1) the sum of the projected expenditure and reserve requirements and (2) the projected revenues. The pro rata share shall be determined based on the pro rata estimated contribution of each tax to the total estimated tax revenue for the particular year as contained in the multiyear financial plan submitted pursuant to § 9-807(g) § 10-1202.06(g), 2001 Ed. .”