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

Notwithstanding any other provision of law, financial institutions, as defined in § 47-1801.04 shall be subject to the applicable real property tax provisions of the following laws (1) Chapter 7 of this title, (2) Chapter 6 of this title, (3) Chapter 5 of this title, (4) §§ 47-82…

The provisions of this chapter (relating to repeal of the gross earnings tax applicable to financial institutions) will be effective for financial institutions beginning with the federal taxable year following the 3-year transition period described in § 47-2507. All other provisi…

For the purposes of this chapter, the term: (1) “Alien” means organized under the laws of any country other than the United States or a territory or insular possession of the United States. (2) “District” means the District of Columbia. (3) “Domestic” means organized under the la…

Except for insurers organized under the laws of Canada, the domicile of an insurer organized or formally located in a foreign country shall be the insurer’s principal place of business in the United States of America. The domicile of a Canadian insurer shall be the Canadian provi…

(a) On and after the first day of September 1937, every domestic, foreign, or alien company organized as a stock, mutual, reciprocal, Lloyd’s fraternal, or any other type of insurance company or association, before issuing contracts of insurance against loss of life or health, or…

Any such company issuing contracts of insurance in the District of Columbia, without first having obtained license or certificate of authority from the Commissioner of Insurance and Securities [Commissioner of the Department of Insurance, Securities, and Banking] so to do, shall …

All prosecutions for violations of this chapter shall be in the Superior Court of the District of Columbia by the Attorney General for the District of Columbia or any of his assistants.

Each of such companies shall file an annual statement, in the form prescribed by the Superintendent, before March 1 of each year, of its operations for the year ending December 31 immediately preceding. Such statement shall be verified by oath of the president and secretary or in…

If any such company shall fail to file the annual statement herein required, the Commissioner of Insurance and Securities [Commissioner of the Department of Insurance, Securities, and Banking] may thereupon revoke its license or certificate of authority to transact business in th…

(a)(1) Except as provided in paragraph (1A) of this subsection, all such companies, including companies which issue annuity contracts, shall also pay to the District of Columbia, for each calendar year, a sum of money as taxes equal to 1.7% of their policy and membership fees and…

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If any such company shall fail to pay the tax herein required, it shall be liable to the District of Columbia for the amount thereof, and in addition thereof a penalty of 8% per month thereafter until paid.

(a)(1) When a state or foreign country charges domestic companies aggregate taxes and fees which exceed the aggregate taxes and fees that the District charges under the same circumstances, then the Mayor may charge, in retaliation, the same taxes and fees to companies of the stat…

Nothing contained in this chapter shall apply to any relief association, not conducted for profit, composed solely of officers and enlisted men of the United States Army, Navy, or Air Force, or solely of employees of any other branch of the United States government service or sol…

(a) Excepting sales made under authority of law, it shall be unlawful in the District of Columbia for any person, firm, or corporation, either for himself or itself, or for another, or for any firm, or corporation to sell or offer at public auction any stock or stocks of merchand…

Every such permit shall be issued for a definite period of time not exceeding 12 months from its date of issue, and the date and hour of its expiration shall be stated in the permit, and before such permit shall be issued the applicant therefor shall pay to the District of Columb…

No permit as herein provided for shall be required for the sale of any wagon, carriage, automobile, mechanics’ tools, used farming implements, livestock, including game, poultry (dressed or undressed), vegetables, fruits, melons, berries, flowers, or for the sale of used househol…

The Mayor of the District of Columbia is hereby vested with authority to temporarily suspend the operation of the license herein provided for whenever he may believe that this subchapter, or any part thereof, or regulations made in pursuance thereof, are about to be or are being …

No person as herein provided for shall sell at public auction, from the first day of April until the 30th day of September, both inclusive, between the hours of 7:00 p.m. and 8:00 a.m., nor from the first day of October until the 30th day of March, both inclusive, between the hou…

Any person selling or offering for sale any property under the provisions of this subchapter shall, in describing the same, be truthful with respect to the character, quality, kind, and description of the same and which, for the purpose hereof, shall be considered as warranties, …

All prosecutions under this subchapter shall be in the Superior Court of the District of Columbia upon information by the Attorney General for the District of Columbia or 1 of his assistants. Any person violating any of the provisions of this subchapter shall, upon conviction the…

Nothing in this subchapter shall be construed to excuse or release any person, firm or corporation, or property from the payment of any occupational or property tax, or any other tax imposed or levied by law. Neither shall anything herein be construed to obviate the application o…

(a) The schedule of fees to be charged by the District of Columbia for the issuance of riparian permits is hereby established and set out as follows: Riparian Permits Schedule Fees required by the Rules and Regulations for the Government of Riparian Rights and Water Privileges in…

(a) The Mayor of the District of Columbia shall amend from time to time the schedule of fees to be charged by the District of Columbia for the inspection of electrical equipment and for the issuance of permits to perform electrical services. The Mayor shall amend the schedule by …

(a) The per diem rates to be charged for inpatient services at the District of Columbia General Hospital shall be as follows: (1) Medical$215.00. (2) Surgical216.00. (3) Pediatrics278.00. (4) Obstetrics370.00. (5) Crippled children232.00. (6) Gynecology130.00. (b) The rates to be…

(a) The per diem rate to be charged for skilled care patients at District of Columbia Village shall be $82.50. (b) The per diem rate to be charged for intermediate care patients at District of Columbia Village shall be $56.00.

The per diem rate to be charged patients for medical care and service at Glenn Dale Hospital shall be $75.50.

No person shall be denied the services enumerated in §§ 47-2713 to 47-2716 because of his or her inability to pay for those services.

The Mayor of the District of Columbia is hereby authorized to adjust, from time to time, the rates to be charged for the medical care and mental health services specified in §§ 47-2713 to 47-2716 except that the Mayor’s authority to adjust the rates to be charged for medical care…

(a) The Mayor of the District of Columbia shall amend from time to time the schedule of fees to be charged by the District of Columbia for the issuance of public space permits for underground excavations, constructing manholes, and connecting sewers, conduits and mains. The Mayor…

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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…

For the purposes of this chapter, the term: (1) “Ballpark” shall have the same meaning as in § 47-2002.05(a)(1). (2) “Ballpark Revenue Fund” means the fund established by [§ 10-1601.02]. (3) “Bonds” shall have the same meaning as in [§ 10-1601.03(a)(2)]. (4) “Chief Financial Offi…

(a)(1) For the fiscal year beginning October 1, 2004, and each fiscal year thereafter until and including the fiscal year beginning October 1, 2038, or such earlier or later date as all obligations that are payable from or secured by the ballpark fee are repaid, each feepayer sha…

Any feepayer who fails to file a return or pay the ballpark fee due, as required by § 47-2762, shall be subject to all collection, enforcement, and administrative provisions applicable to unpaid taxes or fees, as provided in Chapter 18, Chapter 41, Chapter 42 (except §§ 47-4211(b…

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