All companies, incorporated or otherwise, who guarantee the fidelity of any individual or individuals, such as bonding companies, and all companies who furnish abstracts of titles to real property, or who insure real estate titles, shall pay to the Collector of Taxes of the District of Columbia 3% of their gross receipts in the District of Columbia.
(July 1, 1902, 32 Stat. 619, ch. 1352, § 6, par. 6; Apr. 28, 1904, 33 Stat. 564, ch. 1815; Oct. 21, 1975, D.C. Law 1-23, title V, § 501(a)(2), 22 DCR 2105; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
1981 Ed., § 47-2502.
1973 Ed., § 47-1702.
Office of Collector of Taxes abolished: See Historical and Statutory Notes following § 47-401.
Structure District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 25 - Financial Institution, Guaranty Company, and Public Utility Taxes
§ 47–2501. Gas, electric lighting, telephone, telecommunications, and heating oil companies
§ 47–2501.01. Television, video, or radio service to subscribers or paying customers
§ 47–2502. Bonding, title, guaranty and fidelity companies
§ 47–2504. Washington Stock Exchange
§ 47–2506. Payment of tax by private banks and note brokers
§ 47–2507. Transitional rules for taxing financial institutions
§ 47–2508. Applicability of acts of Congress to national banks in the District of Columbia
§ 47–2509. Declaration and payment of estimated tax
§ 47–2510. Personal property tax provisions applicable to financial institutions
§ 47–2513. Rules and regulations
§ 47–2514. Real property tax provisions applicable to financial institutions