reglab/housing_qa huggingface dataset:
DC Code § 47-2029 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 20 - Gross Sales Tax|§ 47-2029. Assessment of and limitations on deficiencies. [Repealed]

Repealed.  (May 27, 1949, 63 Stat. 123, ch. 146, title I, § 149; July 24, 1982, D.C. Law 4-131, § 216, 29 DCR 2418; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(kk)(2), 48 DCR 334.)  Prior Codifications 1981 Ed., § 47-2029. 1973 Ed., § 47-2626. Editor's Notes Section 410(d) of D.C. Law 13-305 provided: “Section 406(a), (c), (j), (m), (p), (q), (s), (w), (bb), (dd), (ee), (hh) through (kk), (mm) through (oo), (qq) through (uu), (yy), (zz), (bbb), (ddd), and (fff) shall apply for all tax years or taxable periods beginning after December 31, 2000.”
DC Code § 47-2030 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 20 - Gross Sales Tax|§ 47-2030. Prosecutions. [Repealed]

Repealed.  (May 27, 1949, 63 Stat. 124, ch. 146, title I, § 150; July 8, 1963, 77 Stat. 77, Pub. L. 88-60, § 1; July 29, 1970, 84 Stat. 570, Pub. L. 91-358, title I, § 155(a); enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(kk)(2), 48 DCR 334.)  Prior Codifications 1981 Ed., § 47-2030. 1973 Ed., § 47-2627. Editor's Notes Section 410(d) of D.C. Law 13-305 provided: “Section 406(a), (c), (j), (m), (p), (q), (s), (w), (bb), (dd), (ee), (hh) through (kk), (mm) through (oo), (qq) through (uu), (yy), (zz), (bbb), (ddd), and (fff) shall apply for all tax years or taxable periods beginning after December 31, 2000.”
DC Code § 47-2031 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 20 - Gross Sales Tax|§ 47-2031. Notices. [Repealed]

Repealed.  (May 27, 1949, 63 Stat. 124, ch. 146, title I, § 151; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(kk)(2), 48 DCR 334.)  Prior Codifications 1981 Ed., § 47-2031. 1973 Ed., § 47-2628. Editor's Notes Section 410(d) of D.C. Law 13-305 provided: “Section 406(a), (c), (j), (m), (p), (q), (s), (w), (bb), (dd), (ee), (hh) through (kk), (mm) through (oo), (qq) through (uu), (yy), (zz), (bbb), (ddd), and (fff) shall apply for all tax years or taxable periods beginning after December 31, 2000.”
DC Code § 47-2032 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 20 - Gross Sales Tax|§ 47-2032. Extensions of time. [Repealed]

Repealed.  (May 27, 1949, 63 Stat. 124, ch. 146, title I, § 152; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(kk)(2), 48 DCR 334.)  Prior Codifications 1981 Ed., § 47-2032. 1973 Ed., § 47-2629. Editor's Notes Section 410(d) of D.C. Law 13-305 provided: “Section 406(a), (c), (j), (m), (p), (q), (s), (w), (bb), (dd), (ee), (hh) through (kk), (mm) through (oo), (qq) through (uu), (yy), (zz), (bbb), (ddd), and (fff) shall apply for all tax years or taxable periods beginning after December 31, 2000.”
DC Code § 47-2033 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 20 - Gross Sales Tax|§ 47-2033. Dedication of sales tax revenue for the Public School Capital Improvement Fund. [Repealed]

Repealed.  (June 8, 2006, D.C. Law 16-123, § 121(b), 53 DRC 2843; Mar. 14, 2007, D.C. Law 16-294, § 17, 54 DCR 1086; Sept. 18, 2007, D.C. Law 17-20, § 4042(b)(1), 54 DCR 7052; Sept. 14, 2011, D.C. Law 19-21, § 7012(b)(2), 58 DCR 6226.)  Emergency Legislation For temporary (90 day) amendment of section, see § 4042(b)(1) of Fiscal Year 2008 Budget Support Emergency Act of 2007 (D.C. Act 17-74, July 25, 2007, 54 DCR 7549). For temporary (90 day) repeal of section, see § 7012(b)(2) of Fiscal Year 2012 Budget Support Emergency Act of 2011 (D.C. Act 19-93, June 29, 2011, 58 DCR 5599).
DC Code § 47-2101 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 21 - Closing-Out Sales|§ 47-2101. Definitions

For the purposes of this chapter: (1) “Closing-out sale” means and includes any sale in connection with which there is any representation by the person conducting such sale that the sale is being conducted, or is required or compelled to be conducted, for reasons of economic or business distress, inability to continue business at the same location, or the age or health of the owner or owners of the business, and the term “closing-out sale” shall include but not be limited to, all sales advertised, represented, or held forth under the designation of “going out of business,” “discontinuance of business,” “selling out,” “liquidation,” “lost our lease,” “must vacate,” “forced out,” “removal,” or any other designation of like meaning. (2) “Person” means and includes individuals, partnerships, voluntary associations, and corporations.  (Sept. 1, 1959, 73 Stat. 449, Pub. L. 86-219, § 1; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-2101. 1973 Ed., § 47-3001.
DC Code § 47-2102 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 21 - Closing-Out Sales|§ 47-2102. License required; application; fee; bond; records; penalty. [Repealed]

Repealed.  (Sept. 1, 1959, 73 Stat. 449, Pub. L. 86-219, § 2; Sept. 14, 1976, D.C. Law 1-82, title I, § 107, 23 DCR 2461; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 20, 1999, D.C. Law 12-261, § 2003(pp)(1), 46 DCR 3142.)  Prior Codifications 1981 Ed., § 47-2102. 1973 Ed., § 47-3002.
DC Code § 47-2103 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 21 - Closing-Out Sales|§ 47-2103. Purchase of new stocks for use on “closing-out sales” prohibited; presumption

No person in contemplation of a closing-out sale shall order any goods, wares, or merchandise for the purpose of selling and disposing of the same at such sale, and any unusual purchase and additions to the stock of such goods, wares, or merchandise within 60 days prior to the filing of application for a license to conduct such sale shall be presumptive evidence that such purchases and additions to stock were made in contemplation of such sale.  (Sept. 1, 1959, 73 Stat. 450, Pub. L. 86-219, § 3; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 20, 1999, D.C. Law 12-261, § 2003(pp)(2), 46 DCR 3142.)  Prior Codifications 1981 Ed., § 47-2103. 1973 Ed., § 47-3003.
DC Code § 47-2104 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 21 - Closing-Out Sales|§ 47-2104. Addition of new stocks during “closing-out sales” prohibited

No person carrying on or conducting a closing-out sale or a sale of goods, wares, or merchandise damaged by fire, smoke, water, or otherwise, under a license as provided in § 47-2102 [repealed] shall, during the continuance of such sale, add any goods, wares, or merchandise to the stock inventoried in his original application for such license, and no goods, wares, or merchandise shall be sold at or during such sale, excepting the goods, wares, or merchandise described and inventoried in such original application.  (Sept. 1, 1959, 73 Stat. 450, Pub. L. 86-219, § 4; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-2104. 1973 Ed., § 47-3004.
DC Code § 47-2105 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 21 - Closing-Out Sales|§ 47-2105. Continuation of sale beyond termination date prohibited; extension of termination date; continuation of business at new location prohibited

No person shall conduct a closing-out sale or a sale of goods, wares, or merchandise damaged by fire, smoke, water, or otherwise beyond the termination date specified for such sale, except that an extension may be authorized upon proper showing of need; nor shall any person, upon conclusion of such sale, continue that business which had been represented as closing out or going out of business under the same name, or under a different name, at the same location, or elsewhere in the District of Columbia where the inventory for such sale was filed; nor shall any person, upon conclusion of such sale, continue business contrary to the designation of such sale.  (Sept. 1, 1959, 73 Stat. 450, Pub. L. 86-219, § 5; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-2105. 1973 Ed., § 47-3005. Section References This section is referenced in § 47-2109.
DC Code § 47-2106 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 21 - Closing-Out Sales|§ 47-2106. Penalty for conducting false “closing-out sales” and for violation of this chapter; prosecutions

(a) Any person who shall advertise, hold, conduct, or carry on any sale of goods, wares, or merchandise under the description of closing-out sale or a sale of goods, wares, or merchandise damaged by fire, smoke, water, or otherwise, contrary to the provision of this chapter, or who shall violate any of the provisions of this chapter shall be deemed guilty of a misdemeanor and shall, upon conviction thereof, be fined not more than the amount set forth in [§ 22-3571.01] or imprisonment for 90 days or both. (b) Prosecutions for violations of this chapter and regulations promulgated under the authority of this chapter shall be conducted in the name of the District of Columbia by the Attorney General for the District of Columbia or any of his assistants. (c) Civil fines, penalties, and fees may be imposed as alternative sanctions for any infraction of the provisions of this chapter, or any rules or regulations issued under the authority of this chapter, pursuant to Chapter 18 of Title 2. Adjudication of any infraction of this chapter shall be pursuant to Chapter 18 of Title 2.  (Sept. 1, 1959, 73 Stat. 450, Pub. L. 86-219, § 6; Oct. 5, 1985, D.C. Law 6-42, § 436, 32 DCR 4450; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 13, 2005, D.C. Law 15-354, § 73(g), 52 DCR 2638; June 11, 2013, D.C. Law 19-317, § 286(k), 60 DCR 2064.)  Prior Codifications 1981 Ed., § 47-2106. 1973 Ed., § 47-3006. Effect of Amendments D.C. Law 15-354 substituted “Attorney General for the District of Columbia” for “Corporation Counsel”. The 2013 amendment by D.C. Law 19-317 substituted “not more than the amount set forth in [§ 22-3571.01]” for “not more than $300” in (a). Emergency Legislation For temporary (90 days) amendment of this section, see § 286(k) of the Criminal Fine Proportionality Emergency Act of 2013 (D.C. Act 20-45, April 1, 2013, 60 DCR 5400, 20 DCSTAT 1300). Editor's Notes Applicability of D.C. Law 19-317: Section 401 of D.C. Law 19-317 provided that the act shall apply only to offenses committed on or after June 11, 2013.
DC Code § 47-2107 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 21 - Closing-Out Sales|§ 47-2107. Chapter not applicable to public officials

The provisions of this chapter shall not apply to public or court officers, or to any other person or persons acting under the license, direction, or authority of any court, local or federal, selling goods, wares, or merchandise in the course of their official duties.  (Sept. 1, 1959, 73 Stat. 451, Pub. L. 86-219, § 7; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-2107. 1973 Ed., § 47-3007.
DC Code § 47-2108 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 21 - Closing-Out Sales|§ 47-2108. Jurisdiction of Superior Court to enjoin violations of this chapter

Upon complaint of any person, the Superior Court of the District of Columbia shall have jurisdiction in equity to restrain and enjoin any act forbidden or declared illegal by any provisions of this chapter.  (Sept. 1, 1959, 73 Stat. 451, Pub. L. 86-219, § 8; July 29, 1970, 84 Stat. 573, Pub. L. 91-358, title I, § 155(c)(53); enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-2108. 1973 Ed., § 47-3008.
DC Code § 47-2109 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 21 - Closing-Out Sales|§ 47-2109. Regulations

The Council of the District of Columbia is authorized to promulgate regulations to carry out the purposes of this chapter including, without limitation, regulations limiting the period of time a closing-out sale or a sale of goods, wares, or merchandise damaged by fire, smoke, water, or otherwise may be conducted, subject to extension as authorized by § 47-2105; provided, that no such regulation shall be put in effect until after a public hearing has been held thereon.  (Sept. 1, 1959, 73 Stat. 451, Pub. L. 86-219, § 9; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-2109. 1973 Ed., § 47-3009.
DC Code § 47-2110 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 21 - Closing-Out Sales|§ 47-2110. Preservation of authority; delegation of functions

Nothing in this chapter shall be construed so as to affect the authority vested in the Commissioners by Reorganization Plan No. 5 of 1952 (66 Stat. 824). The performance of any function vested by this chapter in the Commissioners of the District of Columbia or in any office or agency under the jurisdiction and control of the said Commissioners may be delegated by said Commissioners in accordance with § 3 of such Plan.  (Sept. 1, 1959, 73 Stat. 451, Pub. L. 86-219, § 11; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-2110. 1973 Ed., § 47-3010. Cross References Mayor, powers and duties, see § 1-204.22.
DC Code § 47-2202.02 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 22 - Compensating-Use Tax|§ 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

(a) The Mayor shall collect and deposit in a lockbox maintained by the Chief Financial Officer of the District of Columbia the tax imposed pursuant to § 47-2202.01 as agent on behalf of the Washington Convention and Sports Authority (“Authority”) and shall transfer the revenue from the tax upon receipt to the Washington Convention Center Fund established pursuant to § 10-1202.08. (b) The Mayor may develop and apply a fixed formula to the taxes imposed pursuant to §§ 47-2202 and 47-2202.01 to determine the amount that shall be transferred to the Authority.  (May 27, 1949, 63 Stat. 124, ch. 146, title II, § 212b; as added Sept. 28, 1994, D.C. Law 10-188, § 303(b), 41 DCR 5333; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Mar. 24, 1998, D.C. Law 12-81, § 59(h), 45 DCR 745; Aug. 12, 1998, D.C. Law 12-142, § 3(h), 45 DCR 4826; Mar. 3, 2010, D.C. Law 18-111, § 2082(o)(3)(B), 57 DCR 181.)  Prior Codifications 1981 Ed., § 47-2202.2. Section References This section is referenced in § 10-1203.05 and § 10-1203.07. Effect of Amendments D.C. Law 18-111, in the section heading, substituted “Washington Convention and Sports Authority” for “Washington Convention Center Authority”; and, in subsec. (a), substituted “Washington Convention and Sports Authority (‘Authority’)” for “Washington Convention Center Authority” and substituted “Washington Convention Center Fund” for “Washington Convention Center Authority Fund”. Cross References 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. Emergency Legislation For temporary (90 day) amendment of section, see § 2082(o)(3)(B) 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 § 2082(o)(3)(B) of Fiscal Year Budget Support Congressional Review Emergency Amendment Act of 2009 (D.C. Act 18-260, January 4, 2010, 57 DCR 345). Editor's Notes Expiration of §§ 301, 302 and 303 of D.C. Law 10-188: See Historical and Statutory Notes following § 47-2202.01. Audit of accounts and operation of Authority: See Historical and Statutory Notes following § 47-2202.01. 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.
DC Code § 47-2202.03 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 22 - Compensating-Use Tax|§ 47-2202.03. Additional tax on gross receipts for transient lodgings or accommodations

(a) A tax, separate from, and in addition to, the taxes imposed pursuant to §§ 47-2202 and 47-2202.01 is imposed at the rate of 0.3% on the use, storage, or consumption of any room or rooms, lodgings, or accommodations furnished to a transient by any hotel, inn, tourist camp, tourist cabin, or any other place in which rooms, lodgings, or accommodations are regularly furnished to transients. (b) Vendors engaging in the business activities listed in this section and purchasers of the vendors' tangible personal property and services shall pay the tax at the rate of 0.3% of the gross receipts for the sale or charges for any room or rooms, lodgings, or accommodations furnished to a transient by any hotel, inn, tourist camp, tourist cabin, or any other place in which rooms, lodgings, or accommodations are regularly furnished to transients. (c) 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 section shall be determined based on the net charges and additional charges by the room remarketer. (d) The tax revenue receipted pursuant to this section shall be dedicated to the Washington Convention and Sports Authority, for transfer to Destination DC for the purposes of marketing and promoting the District of Columbia as a destination. Any tax revenue dedicated pursuant to this subsection shall be in addition to the funds dedicated to Destination DC pursuant to § 10-1202.08a.  (July 3, 2018, D.C. Law 22-124, § 108(b), 65 DCR 5091.)  Applicability Section 301 of D.C. Law 22-124 provided that the changes made to this section by D.C. Law 22-124 shall apply as of October 1, 2017.  Emergency Legislation  For temporary (90-day) creation of this section, see § 106(b) of the Fiscal Year 2018 Budget Support Clarification Congressional Review Emergency Amendment Act of 2017, effective Dec. 20, 2017 (D.C. Act 22-213; 64 DCR 13422).   For temporary (90-day) creation of this section, see § 103(b) of the Fiscal Year 2018 Budget Support Clarification Emergency Amendment Act of 2017, effective Oct. 23, 2017 (D.C. Act 22-163; 64 DCR 10778).  Temporary Legislation  For temporary (225-day) creation of this section, see § 106(b) of the Fiscal Year 2018 Budget Support Clarification Temporary Amendment Act of 2017, effective Jan. 25, 2018 (D.C. Law 22-44; 64 DCR 12387).
DC Code § 47-2203 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 22 - Compensating-Use Tax|§ 47-2203. Collection of tax by vendor

Every vendor engaging in business in the District and making sales at retail shall, for the privilege of making such sales, pay to the Collector the tax imposed by this chapter. At the time of making such sales the vendor shall collect the tax from the purchaser and give to the purchaser a receipt therefor in such form as prescribed by the Mayor. For the purpose of uniformity of tax collection by the vendor engaging in business in the District and for other purposes the provisions of §§ 47-2003, 47-2004, 47-2009, and 47-2010 are hereby incorporated in and made applicable to this chapter.  (May 27, 1949, 63 Stat. 126, ch. 146, title II, § 213; July 24, 1982, D.C. Law 4-131, § 223, 29 DCR 2418; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-2203. 1973 Ed., § 47-2703. Editor's Notes Office of Collector of Taxes abolished: See Historical and Statutory Notes following § 47-401.
DC Code § 47-2204 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 22 - Compensating-Use Tax|§ 47-2204. Nonresident vendors

Every vendor or retailer not engaging in business in the District who makes sales at retail as defined in this chapter, and who upon application to the Mayor has been expressly authorized to pay the tax imposed by this chapter, shall, at the time of making such sales, collect the reimbursement of the tax from the purchaser and give to the purchaser a receipt therefor in such form as prescribed by the Mayor. For the purpose of uniformity of tax collection by the vendor or retailer who has been expressly authorized to pay the tax under the provisions of this section and for other purposes, the provisions of §§ 47-2003, 47-2004, 47-2009, and 47-2010 are hereby incorporated in and made applicable to this chapter. A permit shall be issued to such vendor or retailer, without charge, to pay the tax and collect reimbursement thereof as provided herein. Such permit may be revoked at any time by the Mayor who shall thereupon give notice thereof to the vendor or retailer.  (May 27, 1949, 63 Stat. 126, ch. 146, title II, § 214; July 24, 1982, D.C. Law 4-131, §§ 219, 223, 29 DCR 2418; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-2204. 1973 Ed., § 47-2704.
DC Code § 47-2205 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 22 - Compensating-Use Tax|§ 47-2205. Payment of tax by purchaser

If a purchaser has not reimbursed for the tax such vendors or retailers as are required or authorized to pay the tax, as the case may be, such purchaser shall file a return as hereinafter provided and pay to the Mayor a tax at the rates provided in § 47-2002 on the sales prices of property and services purchased at retail sale.  (May 27, 1949, 63 Stat. 127, ch. 146, title II, § 215; May 18, 1954, 68 Stat. 118, ch. 218, title XIII, § 1308; July 24, 1982, D.C. Law 4-131, § 219, 29 DCR 2418; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-2205. 1973 Ed., § 47-2705.