D.C. Code § 47-4601

Current through codified legislation effective September 4, 2024
Section 47-4601 - Lincoln Square Theater sales and use tax exemption

Beginning June 1, 2003, and ending May 31, 2008, sales of tangible personal property, not to exceed the aggregate amount of $800,000, to be incorporated into or consumed in the renovation of the Lincoln Square Theater shall be exempt from taxation under Chapter 20 and Chapter 22 of this title. For the purposes of this section, the term "Lincoln Square Theater" means an 8-screen motion picture theater consisting of approximately 1,100 seats and comprising approximately 40,000 square feet, located in square 374, lot 22, in the District of Columbia and owned and operated by Silver Cinemas Acquisition Company.

D.C. Code § 47-4601

Apr. 5, 2005, D.C. Law 15-269, § 2(b), 52 DCR 475; Mar. 2, 2007, D.C. Law 16-191, § 83, 53 DCR 6794.