reglab/housing_qa huggingface dataset:
DC Code § 47-1706 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 17 - Enforcement of Personal Property Taxes by Acquisition of Lien|§ 47-1706. Creation and enforcement of lien. [Repealed]

Repealed.  (Aug. 17, 1937, 50 Stat. 674, ch. 690, title I, § 6; June 25, 1948, 62 Stat. 991, ch. 646, § 32(b); May 24, 1949, 63 Stat. 107, ch. 139, § 127; July 5, 1966, 80 Stat. 266, Pub. L. 89-493, § 18; July 29, 1970, 84 Stat. 573, Pub. L. 91-358, title I, § 155(c)(49)(B); Feb. 28, 1987, D.C. Law 6-212,§ 18(e), 34 DCR 850; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(v)(2), 48 DCR 334.)  Prior Codifications 1981 Ed., § 47-1706. 1973 Ed., § 47-1406. Editor's Notes Section 410(e) of D.C. Law 13-305 provided: “Section 406(b), (d), (f), (l), (n), (o), (r), (v), (x)through (aa), (cc), (ff), (gg), (ll), (pp), (vv), (ww), (aaa), (ccc), (eee), and (ggg) shall apply as of January 1, 2001.”
DC Code § 47-1707 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 17 - Enforcement of Personal Property Taxes by Acquisition of Lien|§ 47-1707. Recoveries for wrongful distraints. [Repealed]

Repealed.  (Aug. 17, 1937, 50 Stat. 675, ch. 690, title I, § 7; Feb. 28, 1987, D.C. Law 6-212, § 18(f), 34 DCR 850; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(v)(2), 48 DCR 334.)  Prior Codifications 1981 Ed., § 47-1707. 1973 Ed., § 47-1407. Editor's Notes Section 410(e) of D.C. Law 13-305 provided: “Section 406(b), (d), (f), (l), (n), (o), (r), (v), (x)through (aa), (cc), (ff), (gg), (ll), (pp), (vv), (ww), (aaa), (ccc), (eee), and (ggg) shall apply as of January 1, 2001.”
DC Code § 47-1708 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 17 - Enforcement of Personal Property Taxes by Acquisition of Lien|§ 47-1708. Time for assessments and collections. [Repealed]

Repealed.  (Feb. 28, 1987, D.C. Law 6-212, § 22, 34 DCR 850.)  Prior Codifications 1981 Ed., § 47-1708.
DC Code § 47-1709 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 17 - Enforcement of Personal Property Taxes by Acquisition of Lien|§ 47-1709. Remedies for collection. [Repealed]

Repealed.  (Aug. 17, 1937, 50 Stat. 675, ch. 690, title I, § 9; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(v)(2), 48 DCR 334.)  Prior Codifications 1981 Ed., § 47-1709. 1973 Ed., § 47-1409. Editor's Notes Section 410(e) of D.C. Law 13-305 provided: “Section 406(b), (d), (f), (l), (n), (o), (r), (v), (x)through (aa), (cc), (ff), (gg), (ll), (pp), (vv), (ww), (aaa), (ccc), (eee), and (ggg) shall apply as of January 1, 2001.”
DC Code § 47-1710 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 17 - Enforcement of Personal Property Taxes by Acquisition of Lien|§ 47-1710. Failure or refusal to file required return or schedule. [Repealed]

Repealed.  (Feb. 28, 1987, D.C. Law 6-212, § 22, 34 DCR 850.)  Prior Codifications 1981 Ed., § 47-1710.
DC Code § 47-1711 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 17 - Enforcement of Personal Property Taxes by Acquisition of Lien|§ 47-1711. Definitions. [Repealed]

Repealed.  (Aug. 17, 1937, 50 Stat. 675, ch. 690, title I, § 11; May 16, 1938, 52 Stat. 357, ch. 223, § 1(c); enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(v)(2), 48 DCR 334.)  Prior Codifications 1981 Ed., § 47-1711. 1973 Ed., § 47-1411. Editor's Notes Section 410(e) of D.C. Law 13-305 provided: “Section 406(b), (d), (f), (l), (n), (o), (r), (v), (x)through (aa), (cc), (ff), (gg), (ll), (pp), (vv), (ww), (aaa), (ccc), (eee), and (ggg) shall apply as of January 1, 2001.”
DC Code § 47-1712 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 17 - Enforcement of Personal Property Taxes by Acquisition of Lien|§ 47-1712. Secrecy of returns. [Repealed]

Repealed.  (Aug. 17, 1937, 50 Stat. 675, ch. 690, title I, § 12; May 16, 1938, 52 Stat. 357, ch. 223, § 1(c); Feb. 28, 1987, D.C. Law 6-212, § 18(g), 34 DCR 850; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(v)(2), 48 DCR 334.)  Prior Codifications 1981 Ed., § 47-1712. 1973 Ed., § 47-1412. Effect of Amendments D.C. Law 14-213 made a technical change in item § 47-1806.09b. Cross References Prisons, industrial work programs, taxable income, see § 24-231.11. Relocation assistance, taxation of relocation and housing assistance payments, see § 42-3403.05. Editor's Notes Section 410(e) of D.C. Law 13-305 provided: “Section 406(b), (d), (f), (l), (n), (o), (r), (v), (x)through (aa), (cc), (ff), (gg), (ll), (pp), (vv), (ww), (aaa), (ccc), (eee), and (ggg) shall apply as of January 1, 2001.”
DC Code § 47-2002.01a (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 20 - Gross Sales Tax|§ 47-2002.01a. Marketplace facilitators; sales tax requirements

Marketplace facilitators shall collect and remit sales tax on all sales the marketplace facilitator makes on its own behalf and all sales the marketplace facilitator facilitates on behalf of marketplace sellers to customers in the District of Columbia regardless of whether the marketplace seller for whom sales are facilitated would have been required to collect sales tax had the sale not been facilitated by the marketplace facilitator.  (Mar. 22, 2019, D.C. Law 22-258, § 2(b)(3), 66 DCR 1362.)  Applicability Section 3 of D.C. Law 22-258 provided that the creation of this section by that act shall apply as of January 1, 2019.
DC Code § 47-2002.03 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 20 - Gross Sales Tax|§ 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

(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 § 47-2002.02 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 shall develop and apply a fixed formula to the taxes imposed pursuant to §§ 47-2002 and 47-2002.02 to determine the amount that shall be transferred to the Authority.  (May 27, 1949, 63 Stat. 112, ch. 146, title I, § 125b; 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; Mar. 24, 1998, D.C. Law 12-81, § 59(g), 45 DCR 745; Aug. 12, 1998, D.C. Law 12-142, § 3(e), 45 DCR 4826; Oct. 19, 2002, D.C. Law 14-213, § 33(v), 49 DCR 8140; Mar. 3, 2010, D.C. Law 18-111, § 2082(o)(2)(B), 57 DCR 181.)  Prior Codifications 1981 Ed., § 47-2002.3. Section References This section is referenced in § 10-1203.05 and § 10-1203.07. Effect of Amendments D.C. Law 14-213, in the section heading, validated a previously made technical correction. 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, 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)(2)(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)(2)(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 § 47-2002.02. Audit of accounts and operation of Authority: See Historical and Statutory Notes following § 47-2002.02. 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 § 47-2002.03a (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 20 - Gross Sales Tax|§ 47-2002.03a. Additional tax on gross receipts for transient lodgings or accommodations

(a) A tax, separate from and in addition to, the tax imposed pursuant to § 47-2002(a)(2)(A) and the tax imposed pursuant to § 47-2002.02, is imposed on all vendors at the rate of 0.3% of the gross receipts from the sale of 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. (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 section shall be determined based on the net charges and additional charges received by the room remarketer. (c) The tax revenue received 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.  (Dec. 13, 2017, D.C. Law 22-33, § 7242(b), 64 DCR 7652.)  Emergency Legislation  For temporary (90-day) creation of this section, see § 7242(b) of the Fiscal Year 2018 Budget Support Congressional Review Emergency Act of 2017, effective October 24, 2017 (D.C. Act 22-167; 64 DCR 10802).   For temporary (90-day) creation of this section, see § 7242(b) of the Fiscal Year 2018 Budget Support Emergency Act of 2017, effective July 20, 2017 (D.C. Act 22-104; 64 DCR 7032).
DC Code § 47-2002.04 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 20 - Gross Sales Tax|§ 47-2002.04. Special event promoter obligations and penalties

(a) A promoter of a special event shall submit to the Mayor: (1) At least 30 days before the beginning of a special event, a preliminary list of all vendors and exhibitors, including their names, addresses, representatives, and telephone numbers; and (2) Within 10 days after the last day of a special event, a final list of all vendors and exhibitors, including their names, addresses, representatives, and telephone numbers, if not previously provided. (b) Before the special event, a promoter shall provide to vendors and exhibitors such information regarding their District tax obligations, filing deadlines, and other such requirements as is supplied by the District after the preliminary list of vendors and exhibitors is submitted in accordance with subsection (a)(1) of this section. (c) A promoter shall provide access to the Mayor to the special event premises and activities to monitor vendor and exhibitor sales. (d) A promoter who fails to submit the preliminary vendor and exhibitor list in accordance with subsection (a)(1) of this section shall pay a penalty in the amount of $1,000, plus $50 for each day the list is late, which penalty shall not exceed $2,500. (e) A promoter who fails to submit the final vendor and exhibitor list in accordance with subsection (a)(2) of this section shall pay a penalty in the amount of $1,000, plus $50 for each day the list is late, which penalty shall not exceed $10,000. (f) For the purposes of this section, the term “promoter” means a person who arranges, organizes, or sponsors vendors or exhibitors engaged in the business of retail sales (as defined in this chapter) to participate in a special event. The term “promoter” includes for-profit and nonprofit persons.  (June 9, 2001, D.C. Law 13-305, § 102(b)(2), 48 DCR 334; Oct. 19, 2002, D.C. Law 14-213, § 33(w), 49 DCR 8140.)  Section References This section is referenced in § 47-1005.01 and § 47-2002.05. Effect of Amendments D.C. Law 14-213, in the section heading, validated a previously made technical correction. Emergency Legislation For temporary (90 day) addition, see § 101 of Ballpark Omnibus Financing and Revenue Tax Provisions Emergency Amendment Act of 2004 (D.C. Act 15-719, January 4, 2005, 52 DCR 1790). For temporary (90 day) addition, see § 101 of Ballpark Omnibus Financing and Revenue Tax Provisions Congressional Review Emergency Act of 2005 (D.C. Act 16-25, February 17, 2005, 52 DCR 2981). Editor's Notes Section 103 of D.C. Law 13-305 provided: “Sec. 103. Applicability. Section 102(a) through (c) shall apply beginning April 1, 2001. Section 102(d) shall apply beginning October 1, 2001.”
DC Code § 47-2002.07 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 20 - Gross Sales Tax|§ 47-2002.07. Revenue from tax on gross receipts from sale of or charges for service of parking or storing vehicles of trailers dedicated to WMATA operating subsidy

All of the revenue derived from the collection of the tax imposed upon all vendors by § 47-2002(1) on the gross receipts from the sale of or charges for the service of parking or storing vehicles or trailers, except the service of parking or storing of motor vehicles or trailers on a parking lot owned or operated by the Washington Metropolitan Area Transit Authority (“WMATA”) and located adjacent to a WMATA passenger stop or station, shall be dedicated annually to paying the District’s annual operating subsidies to WMATA.  (Apr. 8, 2011, D.C. Law 18-370, § 625(b)(2), 58 DCR 1008.)  Editor's Notes Section 629 of D.C. Law 18-370 provided: “Sec. 629. Applicability. This subtitle shall apply as of October 1, 2011; except, that sections 622 and 623(a)(2) shall apply as of the effective date of this act.”
DC Code § 47-2003 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 20 - Gross Sales Tax|§ 47-2003. Reimbursement of vendor for tax

(a) Reimbursement for the tax imposed upon the vendor shall be collected by the vendor from the purchaser on all sales the gross receipts from which are subject to the tax imposed by this chapter so far as it can be done. It shall be the duty of each purchaser in the District to reimburse the vendor, as provided in § 47-2004, for the tax imposed by this chapter. Such reimbursement of tax shall be a debt from the purchaser to the vendor and shall be recoverable at law in the same manner as other debts. (b) In the event that the vendor shall collect a tax in excess of the reimbursement schedule rates provided for in this chapter, such excess shall be refunded to the purchaser, or in lieu thereof, shall become a debt to the District in the same manner as taxes due and payable under this chapter.  (May 27, 1949, 63 Stat. 115, ch. 146, title I, § 126; July 24, 1982, D.C. Law 4-131, § 203, 29 DCR 2418; Sept. 30, 1993, D.C. Law 10-25, § 111(g), 40 DCR 5489; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; July 13, 2012, D.C. Law 19-149, § 2(a)(3), 59 DCR 5129.)  Prior Codifications 1981 Ed., § 47-2003. 1973 Ed., § 47-2603. Section References This section is referenced in § 47-2004, § 47-2203, and § 47-2204. Effect of Amendments D.C. Law 19-149, in subsec. (a), deleted “, except a street vendor as defined in § 47-2002.01(a)(2),” following “by the vendor”. Cross References Compensating-use tax, collection of tax by vendor, see § 47-2203. Compensating-use tax, nonresident vendors, see § 47-2204.
DC Code § 47-2004 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 20 - Gross Sales Tax|§ 47-2004. Vendor to collect tax; credit for expenses; application

(a) For the purpose of collecting his reimbursement as provided in § 47-2003 insofar as it can be done and yet eliminate the fractions of a cent, the vendor shall add to the sales price and collect from the purchaser such amounts as may be prescribed by the Mayor to carry out the purposes of this section. (b) Repealed.  (May 27, 1949, 63 Stat. 115, ch. 146, title I, § 127; Oct. 21, 1975, D.C. Law 1-23, title III, § 301(8), 22 DCR 2100; July 24, 1982, D.C. Law 4-131, § 204, 29 DCR 2418; July 25, 1989, D.C. Law 8-17, § 4(c), 36 DCR 4160; Sept. 30, 1993, D.C. Law 10-25, § 111(h), 40 DCR 5489; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 102(c), 48 DCR 334; July 13, 2012, D.C. Law 19-149, § 2(a)(4), 59 DCR 5129.)  Prior Codifications 1981 Ed., § 47-2004. 1973 Ed., § 47-2604. Section References This section is referenced in § 47-2003, § 47-2203, and § 47-2204. Effect of Amendments D.C. Law 13-305 repealed subsec. (b). D.C. Law 19-149, in subsec. (a), deleted “, except a street vendor as defined in § 47-2002.01(a)(2),” following “the vendor”. Cross References Compensating-use tax, collection of tax by vendor, see § 47-2203. Compensating-use tax, nonresident vendors, see § 47-2204. Tax rates, records and surplus funds, authority of Council to change certain tax rates, see § 47-504. Editor's Notes Section 103 of D.C. Law 13-305 provided: “Sec. 103. Applicability. Section 102(a) through (c) shall apply beginning April 1, 2001. Section 102(d) shall apply beginning October 1, 2001.”
DC Code § 47-2006 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 20 - Gross Sales Tax|§ 47-2006. Application of exemption

The exemption provided for in § 47-2005(19) shall apply to sales made on or after January 1, 1978. Any tax collected by the District of Columbia from a vendor on such exempt sales and any reimbursements collected by a vendor from purchasers on such exempt sales shall be refunded in accordance with § 47-2020; provided, that no interest shall be allowed or paid on any amount refunded pursuant to this section.  (Mar. 3, 1979, D.C. Law 2-145, § 3, 25 DCR 6983; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-2006. 1973 Ed., § 47-2605.1. Section References This section is referenced in § 47-2008.
DC Code § 47-2007 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 20 - Gross Sales Tax|§ 47-2007. Action for collection of taxes

No administrative or civil action for the collection by the District of Columbia from a vendor of taxes (or penalties and interest thereon) due and payable on sales made prior to January 1, 1978, which would have been exempt sales under § 47-2005(19) if such sales had been made on or after January 1, 1978, shall be commenced after the effective date of this section. Any such administrative or civil action that was commenced on or after January 1, 1978, shall be terminated, and any taxes, penalties, and interest collected from a vendor pursuant to any such administrative or civil action commenced on or after January 1, 1978, shall be refunded in accordance with § 47-2020, notwithstanding the limitation in such section on refunds of taxes finally determined as due under § 47-2019; provided, that no interest shall be allowed or paid on any amount refunded pursuant to this section.  (Mar. 3, 1979, D.C. Law 2-145, § 4, 25 DCR 6983; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-2007. 1973 Ed., § 47-2605.2. Section References This section is referenced in § 47-2008.
DC Code § 47-2008 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 20 - Gross Sales Tax|§ 47-2008. Rules and regulations

The Mayor is authorized to promulgate such rules and regulations as may be necessary to carry out the purposes of §§ 47-2006 and 47-2007.  (Mar. 3, 1979, D.C. Law 2-145, § 5, 25 DCR 6983; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-2008. 1973 Ed., § 47-2605.3. Emergency Legislation For temporary (90 day) repeal of section, see § 12(yy) of Tax Clarity and Recorder of Deeds Emergency Act of 2002 (D.C. Act 14-381, June 6, 2002, 49 DCR 5674). For temporary (90 day) repeal of section, see § 12(zz) of Tax Clarity and Related Amendments Emergency Act of 2002 (D.C. Act 14-456, July 23, 2002, 49 DCR 8107). For temporary (90 day) repeal of section, see § 12(zz) of Tax Clarity and Related Amendments Congressional Review Emergency Act of 2002 (D.C. Act 14-510, October 23, 2002, 49 DCR 10247). Temporary Legislation For temporary (225 day) repeal of section, see § 12(zz) of Tax Clarity and Recorder of Deeds Temporary Act of 2002 (D.C. Law 14-191, October 5, 2002, law notification 49 DCR 9549). For temporary (225 day) repeal of section, see § 12(zz) of Tax Clarity and Related Amendments Temporary Act of 2003 (D.C. Law 14-228, March 23, 2003, law notification 50 DCR 2741). Delegation of Authority Delegation of authority pursuant to Law 2-145, see Mayor’s Order 86-143, August 25, 1986.
DC Code § 47-2009 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 20 - Gross Sales Tax|§ 47-2009. Tax to be separately stated

Upon each sale of tangible personal property or services, the gross receipts from which are taxable under this chapter, the reimbursement of tax to be collected by the vendor from the purchaser under the provisions of this chapter shall be stated and charged separately from the sales price and shown separately on any record thereof at the time the sale is made or evidence of sale issued or employed by the vendor.  (May 27, 1949, 63 Stat. 117, ch. 146, title I, § 129; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-2009. 1973 Ed., § 47-2606. Section References This section is referenced in § 47-2203 and § 47-2204. Cross References Compensating-use tax, collection of tax by vendor, see § 47-2203. Compensating-use tax, nonresident vendors, see § 47-2204.