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).

CREDIT(S)

(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.)

HISTORICAL AND STATUTORY NOTES

Prior Codifications
1981 Ed., § 47-2751.
Emergency Act Amendments
For temporary amendment of section, see § 2(a) of the Arena Tax Payment and Use Congressional Review Emergency Amendment Act of 1995 (D.C. Act 11-123, July 27, 1995, 42 DCR 4156).
For temporary (90-day) amendment of section, see § 3(a) of the Child Development Home Promotion Congressional Review Emergency Amendment Act of 1999 (D.C. Act 13-57, April 16, 1999, 46 DCR 3862).
Legislative History of Laws
Law 10-128, the “Omnibus Budget Support Act of 1994,” was introduced in Council and assigned Bill No. 10-575, which was referred to the Committee of the Whole. The Bill was adopted on first and second readings on March 22, 1994, and April 12, 1994, respectively. Signed by the Mayor on April 14, 1994, it was assigned Act No. 10-225 and transmitted to both Houses of Congress for its review. D.C. Law 10-128 became effective on June 14, 1994.
Law 10-189, the “Arena Tax Amendment Act of 1994,” was introduced in Council and assigned Bill No. 10-711, which was referred to the Committee of the Whole. The Bill was adopted on first and second readings on July 5, 1994, and July 19, 1994, respectively. Signed by the Mayor on August 2, 1994, it was assigned Act No. 10-315 and transmitted to both Houses of Congress for its review. D.C. Law 10-189 became effective on September 28, 1994.
Law 11-33, the “Arena Tax Payment and Use Amendment Act of 1995,” was introduced in Council and assigned Bill No. 11-214, which was referred to the Committee of the Whole. The Bill was adopted on first and second readings on July 11, 1995, and July 25, 1995, respectively. Signed by the Mayor on July 25, 1995, it was assigned Act No. 11-115 and transmitted to both Houses of Congress for its review. D.C. Law 11-33 became effective on September 6, 1995.
Law 12-255, the “Child Development Home Promotion Amendment Act of 1998,” was introduced in Council and assigned Bill No. 12-820, which was referred to the Committee on Human Services. The Bill was adopted on first and second readings on December 1, 1998, and December 15, 1998, respectively. Signed by the Mayor on December 29, 1998, it was assigned Act No. 12-603 and transmitted to both Houses of Congress for its review. D.C. Law 12-255 became effective on April 20, 1999.
Miscellaneous 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 § 47-398.05.
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.
For temporary addition of provisions placing a limit on the amount of borrowing to be financed by the Arena Tax for the purpose of construction and financing of the Arena, see § 4 of the Real Property Tax Rates for Tax Year 1996 Congressional Review Emergency Amendment Act of 1996 (D.C. Act 11-183, January 22, 1996, 43 DCR 376) and § 47-398.5.
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, see § 1303 of the Budget Support Congressional Review Emergency Act of 1996 (D.C. Act 11-206, February 9, 1996, 43 DCR 777).

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).

CREDIT(S)

(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.)

HISTORICAL AND STATUTORY NOTES

Prior Codifications
1981 Ed., § 47-2751.
Emergency Act Amendments
For temporary amendment of section, see § 2(a) of the Arena Tax Payment and Use Congressional Review Emergency Amendment Act of 1995 (D.C. Act 11-123, July 27, 1995, 42 DCR 4156).
For temporary (90-day) amendment of section, see § 3(a) of the Child Development Home Promotion Congressional Review Emergency Amendment Act of 1999 (D.C. Act 13-57, April 16, 1999, 46 DCR 3862).
Legislative History of Laws
Law 10-128, the “Omnibus Budget Support Act of 1994,” was introduced in Council and assigned Bill No. 10-575, which was referred to the Committee of the Whole. The Bill was adopted on first and second readings on March 22, 1994, and April 12, 1994, respectively. Signed by the Mayor on April 14, 1994, it was assigned Act No. 10-225 and transmitted to both Houses of Congress for its review. D.C. Law 10-128 became effective on June 14, 1994.
Law 10-189, the “Arena Tax Amendment Act of 1994,” was introduced in Council and assigned Bill No. 10-711, which was referred to the Committee of the Whole. The Bill was adopted on first and second readings on July 5, 1994, and July 19, 1994, respectively. Signed by the Mayor on August 2, 1994, it was assigned Act No. 10-315 and transmitted to both Houses of Congress for its review. D.C. Law 10-189 became effective on September 28, 1994.
Law 11-33, the “Arena Tax Payment and Use Amendment Act of 1995,” was introduced in Council and assigned Bill No. 11-214, which was referred to the Committee of the Whole. The Bill was adopted on first and second readings on July 11, 1995, and July 25, 1995, respectively. Signed by the Mayor on July 25, 1995, it was assigned Act No. 11-115 and transmitted to both Houses of Congress for its review. D.C. Law 11-33 became effective on September 6, 1995.
Law 12-255, the “Child Development Home Promotion Amendment Act of 1998,” was introduced in Council and assigned Bill No. 12-820, which was referred to the Committee on Human Services. The Bill was adopted on first and second readings on December 1, 1998, and December 15, 1998, respectively. Signed by the Mayor on December 29, 1998, it was assigned Act No. 12-603 and transmitted to both Houses of Congress for its review. D.C. Law 12-255 became effective on April 20, 1999.
Miscellaneous 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 § 47-398.05.
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.
For temporary addition of provisions placing a limit on the amount of borrowing to be financed by the Arena Tax for the purpose of construction and financing of the Arena, see § 4 of the Real Property Tax Rates for Tax Year 1996 Congressional Review Emergency Amendment Act of 1996 (D.C. Act 11-183, January 22, 1996, 43 DCR 376) and § 47-398.5.
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, see § 1303 of the Budget Support Congressional Review Emergency Act of 1996 (D.C. Act 11-206, February 9, 1996, 43 DCR 777).