Code of the District of Columbia

Chapter 32. Hotel Occupancy Tax. [Repealed].


Subchapter I. General Provisions.

§ 47–3201. Definitions. [Repealed]

Repealed.


(Mar. 16, 1978, D.C. Law 2-58, § 101, 24 DCR 5765; Aug. 14, 1982, D.C. Law 4-137, § 2, 29 DCR 2757; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Aug. 12, 1998, D.C. Law 12-142, § 3(i), 45 DCR 4826.)

Prior Codifications

1981 Ed., § 47-3201.

1973 Ed., § 47-3101.

Effective Dates

Section 6(b) of D.C. Law 4-137 provided that the provisions of the act shall take effect on the first day of the first month which begins more than 30 days after August 14, 1982, or on October 1, 1982, whichever is later.


§ 47–3202. Imposition and rate of tax. [Repealed]

Repealed.


(Mar. 16, 1978, D.C. Law 2-58, § 102, 24 DCR 5765; Aug. 14, 1982, D.C. Law 4-137, § 3, 29 DCR 2757; July 25, 1989, D.C. Law 8-17, § 10(a), 36 DCR 4160; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Aug. 12, 1998, D.C. Law 12-142, § 3(i), 45 DCR 4826.)

Prior Codifications

1981 Ed., § 47-3202.

1973 Ed., § 47-3102.

Effective Dates

Section 6(b) of D.C. Law 4-137 provided that the provisions of the act shall take effect on the first day of the first month which begins more than 30 days after August 14, 1982, or on October 1, 1982, whichever is later.


§ 47–3203. Exemptions. [Repealed]

Repealed.


(Mar. 16, 1978, D.C. Law 2-58, § 103, 24 DCR 5765; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Aug. 12, 1998, D.C. Law 12-142, § 3(i), 45 DCR 4826.)

Prior Codifications

1981 Ed., § 47-3203.

1973 Ed., § 47-3103.


§ 47–3204. Returns and payment of tax. [Repealed]

Repealed.


(Mar. 16, 1978, D.C. Law 2-58, § 104, 24 DCR 5765; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Aug. 12, 1998, D.C. Law 12-142, § 3(i), 45 DCR 4826.)

Prior Codifications

1981 Ed., § 47-3204.

1973 Ed., § 47-3104.


§ 47–3205. Incorporation of certain existing D.C. Code sections. [Repealed]

Repealed.


(Mar. 16, 1978, D.C. Law 2-58, § 105, 24 DCR 5765; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Aug. 12, 1998, D.C. Law 12-142, § 3(i), 45 DCR 4826.)

Prior Codifications

1981 Ed., § 47-3205.

1973 Ed., § 47-3105.


§ 47–3206. Washington Convention Center Authority Fund. [Repealed]

Repealed.


(Mar. 16, 1978, D.C. Law 2-58, § 106, 24 DCR 5765; Aug. 14, 1982, D.C. Law 4-137, § 4, 29 DCR 2757; July 25, 1989, D.C. Law 8-17, § 10(b), 36 DCR 4160; Feb. 5, 1994, D.C. Law 10-68, § 49, 40 DCR 6311; Sept. 28, 1994, D.C. Law 10-188, § 304, 41 DCR 5333; Sept. 26, 1995, D.C. Law 11-52, § 115, 42 DCR 3684; Apr. 18, 1996, D.C. Law 11-110, § 58, 43 DCR 530; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Aug. 12, 1998, D.C. Law 12-142, § 3(i), 45 DCR 4826.)

Prior Codifications

1981 Ed., § 47-3206.

1973 Ed., § 47-3106.

Effective Dates

Section 6(b) of D.C. Law 4-137 provided that the provisions of the act shall take effect on the first day of the first month which begins more than 30 days after August 14, 1982, or on October 1, 1982, whichever is later.

Editor's Notes

Audit of accounts and operation of Authority: Section 305(a) of D.C. Law 10-188 provided that “on or before July 1 of each year, the District of Columbia Auditor, pursuant to the Auditor’s duties under § 47-117(b), shall audit the accounts and operation of the Authority and made a specific finding of the sufficiency of the projected revenues from the taxes imposed pursuant to §§ 301, 302, 303, and 304 to meet the projected expenditures and reserve requirements of the Authority for the upcoming fiscal year.”

Section 305(b) of D.C. Law 10-188 provided: “If the audit conducted pursuant to subsection (a) of this section indicates that projected revenues from the taxes imposed pursuant to §§ 301, 302, 303, and 304 are insufficient to meet projected expenditures and reserve requirements of the Authority for the upcoming fiscal year, the Mayor shall impose a surtax, to become effective on or before October 1 of the upcoming year, on each of those taxes dedicated to the Authority excluding the tax on sales of restaurant meals and alcoholic beverages, in an amount equal to the pro rata share of the difference between (1) the sum of the projected expenditure and reserve requirements and (2) the projected revenues. The pro rata share shall be determined based on the pro rata estimated contribution of each tax to the total estimated tax revenue for the particular year as contained in the multiyear financial plan submitted pursuant to § 9-807(g) [§ 10-1202.06(g), 2001 Ed.].”


§ 47–3207. Rules. [Repealed]

Repealed.


(Mar. 16, 1978, D.C. Law 2-58, § 107; as added Aug. 14, 1982, D.C. Law 4-137, § 5, 29 DCR 2757; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Aug. 12, 1998, D.C. Law 12-142, § 3(i), 45 DCR 4826.)

Prior Codifications

1981 Ed., § 47-3207.

Effective Dates

Section 6(b) of D.C. Law 4-137 provided that the provisions of the act shall take effect on the first day of the first month which begins more than 30 days after August 14, 1982, or on October 1, 1982, whichever is later.


Subchapter II. Mayor’s Reports.

§ 47–3211. Required; contents generally. [Repealed]

Repealed.


(Mar. 16, 1978, D.C. Law 2-58, § 301, 24 DCR 5765; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Aug. 12, 1998, D.C. Law 12-142, § 3(i), 45 DCR 4826.)

Prior Codifications

1981 Ed., § 47-3211.

1973 Ed., § 47-3107.


§ 47–3212. Contents of annual revenue data estimates and projections. [Repealed]

Repealed.


(Mar. 16, 1978, D.C. Law 2-58, § 302, 24 DCR 5765; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Aug. 12, 1998, D.C. Law 12-142, § 3(i), 45 DCR 4826.)

Prior Codifications

1981 Ed., § 47-3212.

1973 Ed., § 47-3108.


§ 47–3213. Analysis of revenue and cost data and recommendations. [Repealed]

Repealed.


(Mar. 16, 1978, D.C. Law 2-58, § 303, 24 DCR 5765; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Aug. 12, 1998, D.C. Law 12-142, § 3(i), 45 DCR 4826.)

Prior Codifications

1981 Ed., § 47-3213.

1973 Ed., § 47-3109.


§ 47–3214. Adoption of tax and rate structures. [Repealed]

Repealed.


(Mar. 16, 1978, D.C. Law 2-58, § 304, 24 DCR 5765; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Aug. 12, 1998, D.C. Law 12-142, § 3(i), 45 DCR 4826.)

Prior Codifications

1981 Ed., § 47-3214.

1973 Ed., § 47-3110.


§ 47–3215. Limit on expenditures for civic center. [Repealed]

Repealed.


(Mar. 16, 1978, D.C. Law 2-58, § 305, 24 DCR 5765; Sept. 26, 1984, D.C. Law 5-113, § 301, 31 DCR 3974; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Aug. 12, 1998, D.C. Law 12-142,§ 3(i), 45 DCR 4826.)

Prior Codifications

1981 Ed., § 47-3215.

1973 Ed., § 47-3111.

Editor's Notes

Mayor authorized to issue rules: Section 901 of D.C. Law 5-113 provided that the Mayor shall issue rules to implement the provisions of the act pursuant to subchapter I of Chapter 5 of Title 2.


§ 47–3216. Jobs. [Repealed]

Repealed.


(Mar. 16, 1978, D.C. Law 2-58, § 306, 24 DCR 5765; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Aug. 12, 1998, D.C. Law 12-142, § 3(i), 45 DCR 4826.)

Prior Codifications

1981 Ed., § 47-3216.

1973 Ed., § 47-3112.


Subchapter III. Effective Dates.

§ 47–3221. Effective date of subchapter I. [Repealed]

Repealed.


(Mar. 16, 1978, D.C. Law 2-58, § 401, 24 DCR 5765; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Aug. 12, 1998, D.C. Law 12-142, § 3(i), 45 DCR 4826.)

Prior Codifications

1981 Ed., § 47-3221.

1973 Ed., § 47-3113.

Editor's Notes

Pub. L. 105-227, § 2, Aug. 12, 1998, 112 Stat. 1515, provided: “Notwithstanding section 602(c)(1) of the District of Columbia Home Rule Act, the Washington Convention Center Authority Financing Amendment Act of 1998 (D.C. 12-402) shall take effect on the date of the enactment of this Act.”