Statutes, codes, and regulations
District of Columbia Official Code
Division VIII - GENERAL LAWSTitle 47 - TAXATION, LICENSING, PERMITS, ASSESSMENTS, AND FEES
Chapter 20 - GROSS SALES TAX
Section 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

D.C. Code § 47-2002.07

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Current through codified legislation effective October 30, 2024
Section 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.

D.C. Code § 47-2002.07

Apr. 8, 2011, D.C. Law 18-370, § 625(b)(2), 58 DCR 1008.

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."