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D.C. Code § 47-2002.07

Revenue from tax on gross receipts from sale of or charges for service of parking or storing vehicles or trailers dedicated to WMATA operating subsidy.

Official textus-dc/statcode.dccouncil.govlast amended
Summarize

# (a)

For fiscal years beginning after September 30, 2017, and ending before October 1, 2023, all of the revenue derived from the collection of the tax imposed upon all vendors by § 47-2002(a)(1) on the gross receipts from the sale of or charges for the service of parking or storing vehicles or trailers, except the service of parking or storing of motor vehicles or trailers on a parking lot owned or operated by the Washington Metropolitan Area Transit Authority (“WMATA”) and located adjacent to a WMATA passenger stop or station, shall be dedicated annually to paying the District’s annual operating subsidies to WMATA.

# (b)

For fiscal years beginning after September 30, 2023, and ending before October 1, 2027, from the revenue described in subsection (a) of this section there shall be dedicated annually to paying the District's annual operating subsidies to WMATA the lesser of:

# (1)

All of such revenue; or

# (2)

An amount equal to 102% of the amount dedicated pursuant to this subsection from such revenue in the prior fiscal year to paying the District's annual operating subsidies to WMATA.

# (c)

For fiscal years beginning after September 30, 2027, all of the revenue described in subsection (a) of this section shall be dedicated annually to paying the District's annual operating subsidies to WMATA.

Source: official DC Code section page (code.dccouncil.gov)

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In this chapter (40 sections)
  1. 47-2001 · Definitions.
  2. 47-2002 · Imposition of tax.
  3. 47-2002.01 · Street vendors; minimum sales tax.
  4. 47-2002.02 · Tax on gross receipts for transient lodgings or…
  5. 47-2002.03 · Tax on gross receipts for transient lodgings or…
  6. 47-2002.04 · Special event promoter obligations and penalties.
  7. 47-2002.05 · Ballpark sales taxes.
  8. 47-2002.06 · Verizon Center sales taxes.
  9. 47-2002.07 · Revenue from tax on gross receipts from sale of or charges…
  10. 47-2002.08 · Football stadium additional sales taxes.
  11. 47-2002.01a · Marketplace facilitators; sales tax requirements.
  12. 47-2002.03a · Additional tax on gross receipts for transient lodgings…
  13. 47-2003 · Reimbursement of vendor for tax.
  14. 47-2004 · Vendor to collect tax; credit for expenses; application.
  15. 47-2005 · Exemptions.
  16. 47-2006 · Application of exemption.
  17. 47-2007 · Action for collection of taxes.
  18. 47-2008 · Rules and regulations.
  19. 47-2009 · Tax to be separately stated.
  20. 47-2010 · Presumption of taxability.
  21. 47-2011 · Tax a personal debt; period of limitation; liens.
  22. 47-2012 · Tax a preferred claim; priority over property taxes.
  23. 47-2013 · Collection of tax; liens; jeopardy assessments; distraint.
  24. 47-2014 · Assumption or refund of tax by vendor unlawful; penalties.
  25. 47-2015 · Monthly returns.
  26. 47-2016 · Payment of tax.
  27. 47-2017 · Annual returns.
  28. 47-2018 · Secrecy of returns; reciprocity.
  29. 47-2019 · Determination of deficiencies.
  30. 47-2020 · Refunds.
  31. 47-2021 · Appeals.
  32. 47-2022 · Sales in bulk.
  33. 47-2023 · Rules and regulations.
  34. 47-2024 · Additional powers.
  35. 47-2025 · Examination of records and witnesses.
  36. 47-2026 · Certificate of registration.
  37. 47-2027 · Certificate of Mayor; presumptions.
  38. 47-2028 · Additional penalties for failure to comply with chapter.
  39. 47-2029 · Assessment of and limitations on deficiencies.
  40. 47-2030 · Prosecutions.
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