1. (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.
2. (b) Repealed.

History

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

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.”

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 “the vendor”.

D.C. Law 13-305 repealed subsec. (b).

Prior Codifications

1973 Ed., § 47-2604.

1981 Ed., § 47-2004.

Section References

This section is referenced in § 47-2003, § 47-2203, and § 47-2204.

Cross References

Tax rates, records and surplus funds, authority of Council to change certain tax rates, see § 47-504.

Compensating-use tax, nonresident vendors, see § 47-2204.

Compensating-use tax, collection of tax by vendor, see § 47-2203.