The taxes imposed by § 47-1808.03 shall be payable by the person or persons, jointly and severally, conducting the unincorporated business. The taxes imposed under this subchapter may be assessed in the name of the unincorporated business or in the name or names of the person or persons liable for the payment of such taxes, or both.
(July 16, 1947, 61 Stat. 346, ch. 258, art. I, title VIII, § 5; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
1981 Ed., § 47-1808.5.
1973 Ed., § 47-1574d.
Structure District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 18 - Income and Franchise Taxes
Subchapter VIII - Tax on Unincorporated Businesses
§ 47–1808.01. Tax on unincorporated businesses — Definition
§ 47–1808.02. Tax on unincorporated businesses — Definitions
§ 47–1808.03. Tax on unincorporated businesses — Levy and rates
§ 47–1808.04. Tax on unincorporated businesses — Exemption
§ 47–1808.05. Tax on unincorporated businesses — Persons liable for payment
§ 47–1808.06a. Taxation of limited liability companies
§ 47–1808.09. Job growth tax credit
§ 47–1808.10. Tax on unincorporated business — Credits — Alternative fuel infrastructure credit
§ 47–1808.13. Wheelchair-accessible vehicle tax credit. [Repealed]
§ 47–1808.14. Retailer property tax relief credit
§ 47–1808.15. Tax on unincorporated businesses - Credits - Tax credit for food donations. [Repealed]