District of Columbia § 47-2751 Definitions.

District of Columbia Statutes

§ 47-2751 — Definitions.

District of Columbia·Title 47 Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]·Ch. 27A Special Public Safety Fee.

For the purposes of this chapter, the term:

(1)“District gross receipts” means all income, derived from any activity whatsoever from sources within the District, whether compensated in the District or not, prior to the deduction of any expense whatsoever connected with the production of such income, except that, beginning with the fee that is required by this title to be paid in fiscal year 1996 and thereafter, the calculation of such income shall not include the collection of federal or local taxes on motor vehicle fuel.

(A)“Feepayer”, except as provided in subparagraph (B) of this paragraph, means any person, fiduciary, partnership, unincorporated business, association, corporation, or any other entity subject to:

(i)Subchapter VII of Chapter 18 of this title ;

(ii)Subc

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For the purposes of this chapter, the term:

(1) “District gross receipts” means all income, derived from any activity whatsoever from sources within the District, whether compensated in the District or not, prior to the deduction of any expense whatsoever connected with the production of such income, except that, beginning with the fee that is required by this title to be paid in fiscal year 1996 and thereafter, the calculation of such income shall not include the collection of federal or local taxes on motor vehicle fuel.

(A) “Feepayer”, except as provided in subparagraph (B) of this paragraph, means any person, fiduciary, partnership, unincorporated business, association, corporation, or any other entity subject to:

(i) Subchapter VII of Chapter 18 of this title ;

(ii) Subchapter VIII of Chapter 18 of this title ; or

(iii) The provisions of Chapter 1 of Title 51 , except any employer in the employer’s capacity as a householder as distinguished from an employer in the pursuit of a trade, occupation, profession, enterprise, or vocation.

(B) “Feepayer” shall not include a child development home, as defined in § 4-401(3) .

District of Columbia § 47-2751 (Definitions.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

June 14, 1994, D.C. Law 10-128, § 301, 41 DCR 2096; Sept. 28, 1994, D.C. Law 10-189, § 2(a), 41 DCR 5357; Sept. 6, 1995, D.C. Law 11-33, § 2(a), 42 DCR 4038; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 20, 1999, D.C. Law 12-255, § 3(a), 46 DCR 1279