Title 47 — Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]

For the purposes of this chapter, the term: (1) “District gross receipts” means all income, derived from any activity whatsoever from sources within the District, whether compensated in the District or not, prior to the deduction of any expense whatsoever connected with the produ…

(a) On or before July 15, 1994, each feepayer shall remit to the Mayor a special public safety fee which shall be based upon the annual District gross receipts of a feepayer for the feepayer’s preceding fiscal year. (a-1)(1) For the fiscal year beginning October 1, 1994, and each…

Any feepayer who fails to file a return for or pay the fee due as required by § 47-2752 shall be subject to the same enforcement provisions and administrative provisions applicable to the fee as provided under Chapter 18 and Chapter 41 of this title, but the period of limitations…