D.C. Code § 47-504
Authority of Council to change certain tax rates.
In order to provide for additional revenue to meet additional expenditures resulting from a compensation increase adopted for persons paid under the District of Columbia Teachers’ Salary Act of 1955 (§§ 38-1962 through 38-1981) [repealed], policemen, and firemen, the Council, in accordance with § 406 of Reorganization Plan No. 3 of 1967, is authorized to change the rate of the taxes imposed under:
# (1)
The District of Columbia Income and Franchise Tax Act of 1947 (Chapter 18 of this title);
# (2)
The District of Columbia Sales Tax Act (Chapter 20 of this title);
# (3)
The District of Columbia Use Tax Act (Chapter 22 of this title);
# (4)
The District of Columbia Cigarette Tax Act (Chapter 24 of this title);
# (5)
The District of Columbia Alcoholic Beverage Control Act (Chapter 1 of Title 25);
# (6)
The Act of April 23, 1924 (relating to motor vehicle fuel tax) (Chapter 23 of this title);
# (7)
Title V of the District of Columbia Revenue Act of 1937 (Chapter 19 of this title [repealed]); and
# (8)
Any other act of Congress imposing a tax solely in the District of Columbia.
Source: official DC Code section page (code.dccouncil.gov)
In this chapter (4 sections)
- 47-501 · Tax on real and personal property.
- 47-502 · Account showing receipts and disbursements of revenues and…
- 47-503 · Disposition of excess money; collection of federal revenue;…
- 47-504 · Authority of Council to change certain tax rates.