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

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…

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…

The Mayor of the District of Columbia shall fix the period for which any license authorized under this subchapter may be issued in a manner consistent with the uniform master [basic] business licensing expiration date provisions as set forth in § 47-2851.09. Licenses issued at an…

The social security number of each applicant for a license issued pursuant to this chapter, for membership in the bar of the District of Columbia Court of Appeals pursuant to § 11-2501, and for any recreational license issued in the District of Columbia shall be recorded on the a…

All licenses granted under the terms of this chapter must be conspicuously posted on the premises of the licensee and said licenses shall be accessible at all times for inspection by the police or other officers duly authorized to make such inspections. Licensees having no locate…

For the purposes of this chapter, the term “person” shall signify and include firms, corporations, companies, associations, executives, administrators, guardians, or trustees; the term “agent” shall signify and include every person acting for another; the term “merchandise” shall…

(a) Auctioneers shall pay a license fee of $222 per annum. (b) The Mayor may issue a temporary auctioneer license to a person, firm, partnership, association, organization, or corporation engaged in or existing for charitable, benevolent, eleemosynary, humane, religious, philanth…

(a) Owners or managers of barbershops, beauty parlors, beauty salons, vanity shops, or shingle shops, by whatsoever name called, where hair cutting, hair dressing, hair dyeing, manicuring, and kindred acts are practiced shall pay a license fee of $60 biennially. In addition, any …

(a) For the purposes of this section and Part D-i of Subchapter I-B of this chapter, the term: (1) “Board” means the Board of Barber and Cosmetology. (2) “Body art” or “body art procedure” means the process of physically modifying the body for cosmetic or other non-medical purpos…

The provisions of Chapter 20 [repealed] of Title 3 and of § 47-2809 shall not be applicable to activities conducted in connection with any bona fide regularly scheduled national annual convention of any national association of professional hairdressers or cosmetologists, from whi…

(a) No person shall offer or administer for commercial purposes a massage unless licensed pursuant to Chapter 12 of Title 3. (b) Repealed.

Owners or managers of establishments where public baths are supplied to transients shall pay a license fee of $152 per annum.

(a) Owners or managers of establishments where gasoline or oils of like grade are sold shall pay a license fee of $17 per annum for each pump used in dispensing said gasoline or oils. (b) Owners or managers of establishments where kerosene, oils, or gasoline of like grade are sto…

(a) Owners or managers of establishments where pyroxylin is kept or stored for painting or spraying shall pay a license fee of $50 per annum. No license shall issue hereunder without the approval of the Fire Marshal of the District of Columbia. (b) Any license issued pursuant to …

(a) Owners or managers of laundries operated other than by hand power shall pay a license fee of $188 biennially. (b) Repealed. (c)(1) Owners or managers of dry cleaning or dyeing establishments shall pay a license fee of $222 biennially. (2) Any license issued pursuant to this s…

(a)(1) Persons engaged in the business of manufacturing or renovating mattresses shall pay a license fee of $476 biennially. (2) Any license issued pursuant to this subsection shall be issued as a Manufacturing endorsement to a basic business license under the basic business lice…

(a) Owners or managers of theaters in which moving pictures are displayed, for profit or gain, shall pay a license fee of $830 biennially. (b) Owners or managers of buildings in which skating rinks, fairs, carnivals, balls, dances, exhibitions, lectures, or entertainments of any …

(a) Owners or managers of establishments where bowling alleys, billiard or pool tables, or any table, alley, or board upon which legitimate games are played, shall, when they are operated or conducted for public use, or for profit or gain, pay a license tax of $39 per annum for e…

(a)(1) Owners or managers of grounds used for baseball, football, or other athletic exhibitions to which an admission fee is charged, directly or indirectly, shall pay a license fee of $17 per annum. (2) When, in the opinion of the Chief of Police and Fire Chief of the District o…

(a) Owners or managers of swimming pools, indoor or outdoor, shall pay a license fee of $319 per annum. (b) Any license issued pursuant to this section shall be issued as a Public Health: Public Accommodations endorsement to a basic business license under the basic business licen…

(a) Proprietors or owners of a circus transported by railroad into the District of Columbia shall pay a license fee of $19 per day for each carload of circus equipment, and proprietors or owners of any circus transported by wagons or motor trucks into the District of Columbia sha…

(a) Owners, managers, or promoters of carnivals or fairs, by whatsoever name called, conducted for profit or gain, and not held in any building or structure licensed under this chapter, shall pay a license fee of $158 per day. (b) The Mayor may adjust the license fee set in subse…

(a) Commission merchants dealing in food or food products shall pay a license fee of $645 per annum. (b)(1) Owners or managers of bakeries, candy-manufacturing establishments, grocery stores, marine products or fish sold at retail, meat shops and market stands handling food or fo…