§ 47-504 — Authority of Council to change certain tax rates.

District of Columbia § 47-504

• Jurisdiction: District of Columbia
• Title 47: Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
• Ch. 5: Tax Rates, Records, and Surplus Funds.

Text

In order to provide for additional revenue to meet additional expenditures resulting from a compensation increase adopted for persons paid under the District of Columbia Teachers’ Salary Act of 1955 (§§ 38-1962 through 38-1981 ) [repealed], policemen, and firemen, the Council, in accordance with § 406 of Reorganization Plan No. 3 of 1967, is authorized to change the rate of the taxes imposed under:

(1) The District of Columbia Income and Franchise Tax Act of 1947 ( Chapter 18 of this title );

(2) The District of Columbia Sales Tax Act ( Chapter 20 of this title );

(3) The District of Columbia Use Tax Act ( Chapter 22 of this title );

(4) The District of Columbia Cigarette Tax Act ( Chapter 24 of this title );

(5) The District of Columbia Alcoholic Beverage Control Act ( Chapter 1 of Title 25 );

(6) The Act of April 23, 1924 (relating to motor vehicle fuel tax) ( Chapter 23 of this title );

(7) Title V of the District of Columbia Revenue Act of 1937 ( Chapter 19 of this title [repealed]); and

(8) Any other act of Congress imposing a tax solely in the District of Columbia.

Legislative History

Sept. 3, 1974, 88 Stat. 1064, Pub. L. 93-407, title IV, § 471; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575