D.C. Code § 47-2505
Note brokers.
Note brokers shall pay a tax of $100 per annum. Every person, firm, company, or association not incorporated (except private banks and bankers) that loans money on promissory notes without real estate or collateral security or advances money on personal property as security without possession of said personal property shall be deemed a note broker; provided, that exception shall be made of cooperative associations whose business is restricted to the members of such association.
Source: official DC Code section page (code.dccouncil.gov)
In this chapter (16 sections)
- 47-2501 · Gas, electric lighting, telephone, telecommunications, and…
- 47-2501.01 · Television, video, or radio service to subscribers or…
- 47-2502 · Bonding, title, guaranty and fidelity companies.
- 47-2503 · Private banks.
- 47-2504 · Washington Stock Exchange.
- 47-2505 · Note brokers.
- 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…
- 47-2509 · Declaration and payment of estimated tax.
- 47-2510 · Personal property tax provisions applicable to financial…
- 47-2511 · Severability.
- 47-2512 · Savings clause.
- 47-2513 · Rules and regulations.
- 47-2514 · Real property tax provisions applicable to financial…
- 47-2515 · Effective date.