Code of the District of Columbia

§ 47–2751. Definitions.

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 production of such income, except that, beginning with the fee that is required by this title to be paid in fiscal year 1996 and thereafter, the calculation of such income shall not include the collection of federal or local taxes on motor vehicle fuel.

(2)(A) “Feepayer”, except as provided in subparagraph (B) of this paragraph, means any person, fiduciary, partnership, unincorporated business, association, corporation, or any other entity subject to:

(i) Subchapter VII of Chapter 18 of this title;

(ii) Subchapter VIII of Chapter 18 of this title; or

(iii) The provisions of Chapter 1 of Title 51, except any employer in the employer’s capacity as a householder as distinguished from an employer in the pursuit of a trade, occupation, profession, enterprise, or vocation.

(B) “Feepayer” shall not include a child development home, as defined in § 4-401(3).

(June 14, 1994, D.C. Law 10-128, § 301, 41 DCR 2096; Sept. 28, 1994, D.C. Law 10-189, § 2(a), 41 DCR 5357; Sept. 6, 1995, D.C. Law 11-33, § 2(a), 42 DCR 4038; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 20, 1999, D.C. Law 12-255, § 3(a), 46 DCR 1279.)

Prior Codifications

1981 Ed., § 47-2751.

Section References

This section is referenced in § 47-398.05.

Cross References

Convention center and sports arena authorization, limitation on amount of borrowing financed by arena tax, see § 47-398.05.

Temporary Legislation

Section 4 of D.C. Law 11-86 provided for a temporary limit on the amount of borrowing to be financed by the Arena Tax for the purpose of construction and financing of the Arena.

Section 6(b) of D.C. Law 11-86 provided that the act shall expire after 225 days of its having taken effect.

Editor's Notes

Mayor authorized to issue rules: Section 304 of D.C. Law 10-128, as amended by § 2(d) of D.C. Law 10-189, the Arena Tax Amendment Act of 1994, effective September 28, 1994, provided that the Mayor, pursuant to Chapter 5 of Title 2, shall issue the rules necessary to implement and administer the provisions of this chapter.

Limitations on borrowing associated with arena development and construction costs: For provisions regarding limitation on borrowing associated with arena development and construction costs, see § 1303 of D.C. Law 11-98, which is codified as §