Repealed.
(Dec. 24, 2013, D.C. Law 20-61, § 7314, 60 DCR 12472; Oct. 22, 2015, D.C. Law 21-36, § 7023(b), 62 DCR 10905 ; Sept. 11, 2019, D.C. Law 23-16, § 7104, 66 DCR 8621.)
The 2015 amendment by D.C. Law 21-36 would have substituted “shall consist of the revenue” for “shall consist of 50% of the revenue” in (b).
For temporary (90 days) repeal of this section, see § 7104 of Fiscal Year 2020 Budget Support Congressional Review Emergency Act of 2019 (D.C. Act 23-112, Sept. 4, 2019, 66 DCR 11964).
For temporary (90 days) repeal of this section, see § 7104 of Fiscal Year 2020 Budget Support Emergency Act of 2019 (D.C. Act 23-91, July 22, 2019, 66 DCR 8497).
For temporary (90 days) addition of this section, see §§ 7314 and 7315 of the Fiscal Year 2014 Budget Support Emergency Act of 2013 (D.C. Act 20-130, July 30, 2013, 60 DCR 11384, 20 DCSTAT 1827).
For temporary (90 days) addition of this section, see §§ 7314 and 7315 of the Fiscal Year 2014 Budget Support Congressional Review Emergency Act of 2013 (D.C. Act 20-204, October 17, 2013, 60 DCR 15341, 20 DCSTAT 2311).
For temporary (90 days) amendment of this section, see § 7016(aa)(2) of the Fiscal Year 2016 Budget Support Emergency Act of 2015 (D.C. Act 21-127, July 27, 2015, 62 DCR 10201).
For temporary (90 days) amendment of D.C. Law 20-61, § 7315, see § 7016(aa)(3) of the Fiscal Year 2016 Budget Support Emergency Act of 2015 (D.C. Act 21-127, July 27, 2015, 62 DCR 10201).
Section 7311 of D.C. Law 20-61 provided that Subtitle EE of Title VII of the act may be cited as the “Internet Sales Tax, Homelessness Prevention, and WMATA Momentum Fund Establishment Act of 2013”.
Applicability of D.C. Law 20-61: Section 7315 of D.C. Law 20-61, as amended by D.C. Law 21-36, § 7023(c), provided that §§ 7311 through 7315 of the act shall apply as of the effective date of federal legislation or judicial action that permits the District to impose a sales tax on sales over the Internet.