The provisions of § 47-2026 are hereby incorporated in and made applicable to this chapter; provided, that vendors and persons who have been issued certificates of registration under Chapter 20 of this title shall not be required to have such certificates under this chapter.
(May 27, 1949, 63 Stat. 128, ch. 146, title II, § 222; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
1981 Ed., § 47-2212.
1973 Ed., § 47-2712.
Structure District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 22 - Compensating-Use Tax
§ 47–2202.03. Additional tax on gross receipts for transient lodgings or accommodations
§ 47–2203. Collection of tax by vendor
§ 47–2204. Nonresident vendors
§ 47–2205. Payment of tax by purchaser
§ 47–2207. Collection of tax. [Repealed]
§ 47–2209. Assumption or refund of tax by vendor unlawful
§ 47–2210. Returns and payment of tax
§ 47–2211. Monthly returns; content and form; payment of tax
§ 47–2212. Certificate of registration
§ 47–2213. Incorporation and application of certain provisions of Chapter 20