Title 47 — Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
61 chapters · 1,826 sections in this title.
D.C. Code § 47-3901 Definitions
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For the purposes of this chapter, the term: (1) “Customer” means the person or entity that contracts with the home service provider for District-based wireless telecommunication service; provided, that for the purposes of determining the place of primary use, if the end user of t…
D.C. Code § 47-3902 Imposition of tax
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(a) A tax shall be imposed on all toll telecommunication companies for the privilege of providing toll telecommunication service in the District. The rate for nonresidential customers shall be 11% of the monthly gross charges from the sale of toll telecommunication service that o…
D.C. Code § 47-3903 Deductions
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(a) A deduction may be taken from gross charges for amounts represented by accounts found to be worthless and actually charged off for income or franchise tax purposes, provided, that: (1) The tax on the amounts has been previously paid to the District; (2) Any amounts deducted f…
D.C. Code § 47-3904 Exemptions
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(a) Gross charges from the sale, by any toll or wireless telecommunication company, of toll telecommunication or District-based wireless telecommunication service for resale to any other toll or wireless telecommunication company or public utility subject to tax under this chapte…
D.C. Code § 47-3905 Returns and payment of tax
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(a) Each toll telecommunication company shall be subject to the following filing and payment requirements: (1) On or before the 20th day of each calendar month, each toll telecommunication company subject to tax under this chapter shall file a return with the Mayor that reports t…
D.C. Code § 47-3906 Alternate method of reporting
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(a) A taxpayer subject to the provisions of § 47-3902 may be allowed an alternate method of reporting its monthly gross charges subject to the tax under this chapter upon showing to the satisfaction of the Mayor, within 90 days from the effective date of this act or 30 days from …
D.C. Code § 47-3907 Credit
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(a) To prevent actual multi-state taxation of the sale of toll or wireless telecommunication service, the taxpayer, upon proof that it has paid a properly due excise, sales, use, or gross receipts tax in another jurisdiction on a sale that is subject to taxation under this chapte…
D.C. Code § 47-3908 Authority of Mayor to determine tax; deficiencies in tax
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(a) The Mayor shall have the authority to determine, redetermine, assess, or reassess any tax due under this chapter. Assessments of any deficiencies in the tax due under this chapter, or any interest and penalties thereon, shall be governed by § 47-4312. (b) Any assessment of ta…
D.C. Code § 47-3909 Compromises
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Repealed Repealed.
D.C. Code § 47-3910 Closing agreements
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Repealed Repealed.
D.C. Code § 47-3911 Testimony; production of books and records
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Repealed Repealed.
D.C. Code § 47-3912 Interest and penalties
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Repealed Repealed.
D.C. Code § 47-3913 Jeopardy assessments
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Repealed Repealed.
D.C. Code § 47-3914 Assessment; collection; deadline; fraudulent returns; extensions
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Repealed Repealed.
D.C. Code § 47-3915 Overpayment; credit or refund; time for filing; interest
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Repealed Repealed.
D.C. Code § 47-3916 Lien for taxes
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Repealed Repealed.
D.C. Code § 47-3917 Secrecy of returns
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Repealed Repealed.
D.C. Code § 47-3918 Personal debt liability; priority; collection; “person” defined
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Repealed Repealed.
D.C. Code § 47-3919 Rulemaking authority
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The Mayor shall issue rules to carry out the provisions of this act in accordance with § 2-505.
D.C. Code § 47-3920 Effect of repealers and amendments
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(a) The repeal or amendment by this act of any provision of law shall not affect any act done or any right accrued or accruing under the provision of law before September 20, 1989 or any suit or proceeding commenced before September 20, 1989, but all rights and liabilities under …
D.C. Code § 47-3921 Applicability
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The provisions of [D.C. Law 8-4 or 8-26] § 22 [codified in § 47-2501] shall apply as of July 1, 1986. All other sections of this act shall apply as of March 1, 1989.
D.C. Code § 47-3922 Special rules for mobile telecommunications services
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(a) Mobile telecommunications service provided to a customer and billed by or for the customer’s home service provider shall be deemed to be provided by the home service provider at the customer’s place of primary use. Subject to the exceptions in 4 U.S.C. §§ 116(b) and (c), char…