[Repealed].
(Apr. 7, 2017, D.C. Law 21-242, § 3(d), 64 DCR 1608; Sept. 11, 2019, D.C. Law 23-16, § 7186, 66 DCR 8621.)
Applicability of D.C. Law 21-242: § 4 of D.C. Law 21-242 provided that the creation of this section by § 3(d) of D.C. Law 21-242 is subject to the inclusion of the law’s fiscal effect in an approved budget and financial plan. Therefore that amendment has not been implemented.
For temporary (90 days) repeal of this section, see § 7186 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 § 7186 of Fiscal Year 2020 Budget Support Emergency Act of 2019 (D.C. Act 23-91, July 22, 2019, 66 DCR 8497).
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 [Repealed]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 [Repealed]