1. (a) Before the 21st day of each calendar month, each company that sells or charges for cable television service, satellite relay television service, and any and all other distribution of television, video, or radio service, other than sales of digital goods as defined in § 47-2001(d-1) and subject to tax pursuant to § 47-2001(n)(1)(C) or § 47-2201(a)(1)(R))[sic.], or both, with or without the use of wires provided to subscribers or paying customers, whether for basic service, ancillary service, or other special service, and any other charges related to providing the services within the District of Columbia, including, but not limited to, rental of signal receiving equipment, shall:

   1. (1) File an affidavit with the Mayor indicating the amount of its gross receipts for the preceding calendar month from the sale of or charges for the services within the District;
   2. (2) Until May 31, 1994, pay to the Mayor 9.7% of these gross receipts; and
   3. (3) After May 31, 1994, pay to the Mayor 10% of its gross receipts from sales included in bills rendered after May 31, 1994.
2. (b) Notwithstanding any other provision of law, each company subject to the tax imposed by this section shall pay, in addition to the gross receipts tax, the franchise tax imposed by Chapter 18 of this title, the real property tax imposed by Chapter 8 of this title, the personal property tax imposed by § 47-1521 et seq., to the extent provided in § 47-1508.
3. (c) For the purpose of this section, the term “company” does not include a nonprofit educational organization that provides programming to subscribers or other persons under an Instructional Television Fixed Service License issued by the Federal Communications Commission. The gross receipts of a nonprofit educational organization that provides programming to subscribers or other persons under an Instructional Television Fixed Service License issued by the Federal Communications Commission shall not be subject to the tax established by this section.

History

July 1, 1902, ch. 1352, § 6, par. 5A

as added Sept. 10, 1992, D.C. Law 9-145, § 110(b), 39 DCR 4895

Oct. 7, 1992, D.C. Law 9-177, § 10(b), 39 DCR 5868

June 14, 1994, D.C. Law 10-128, § 106(c), 41 DCR 2096

May 16, 1995, D.C. Law 10-255, § 45, 41 DCR 5193

Apr. 9, 1997, D.C. Law 11-198, § 104, 43 DCR 4569

enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575

Oct. 30, 2018, D.C. Law 22-168, § 7122

Mar. 22, 2019, D.C. Law 22-258, § 2(d)

Prior Codifications

1981 Ed., § 47-2501.1.

Section References

This section is referenced in § 47-2005.

Cross References

Gross sales tax, exemptions, sales of personal property purchased by a digital audio radio satellite service company, see § 47-2005.

Emergency Legislation

For temporary (90 days) amendment of this section, see § 7122 of Fiscal Year 2019 Budget Support Emergency Act of 2018 (D.C. Act 22-434, July 30, 2018, 65 DCR 8200).

For temporary (90 days) amendment of this section, see § 7122 of Fiscal Year 2019 Budget Support Congressional Review Emergency Act of 2018 (D.C. Act 22-458, Oct. 3, 2018, 65 DCR 11212).

For temporary (90 days) amendment of this section, see § 2(d) of Internet Sales Tax Emergency Amendment Act of 2018 (D.C. Act 22-556, Dec. 31, 2018, 66 DCR 262).

Applicability

Section 3 of D.C. Law 22-258 provided that the changes made to this section by that act shall apply as of January 1, 2019.