[Repealed].
(Feb. 22, 2019, D.C. Law 22-212, § 101(d), 65 DCR 12927; Nov. 13, 2021, D.C. Law 24-45, § 7167, 68 DCR 010163; July 12, 2022, D.C. Law 24-147, § 163(d), 69 DCR 003386.)
Applicability of D.C. Law 22-212: § 301 of D.C. Law 22-212 provided that the creation of this section by § 101(d) of D.C. Law 22-212 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.
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 [Repealed]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 [Repealed]