Page:United States Statutes at Large Volume 63 Part 1.djvu/164

 PUBLIC LAWS-CH. 146 -MAY 27, 1949 "Engaging in busi- ness in the District." "Retailer. " Applicability of cer- tain definitions. Ante, p. 112. Ante, pp. 115,117. A e, pp. 115, 117. regard such agent as the vendor jointly responsible with his principal, employer, or supervisor, for the assessment and payment or collection of the tax imposed by this title. SEC. 208. "Engaging in business in the District" includes the selling, delivering, or furnishing in the District, or any activity in the District in connection with the selling, delivering, or furnishing in the District, of tangible personal property or services sold at retail as defined herein. This term shall include but shall not be limited to the following acts or methods of transacting business: (a) The maintaining, occupying or using, permanently or tempo- rarily, directly or indirectly, or through a subsidiary or agent, by whatever name called, of any office, place of distribution, sales or sample room or place, warehouse or storage place, or other place of business. (b) The having of any representative, agent, salesman, canvasser, or solicitor operating in the District for the purpose of making sales at retail as defined herein, or the taking of orders for such sales. SEC. 209. "Retailer" includes every person engaged in the business of making sales at retail. SEC. 210. The definitions of "business", "food", "gross receipts", "person", "purchaser's certificate", "retail establishment", "return", "sale" and "selling", "sales price", "semipublic institution", "tangible personal property", "tax", "tax year", "taxpayer", "Assessor", "Col- lector", "Commissioners", and "District", as defined in title I of this Act, are hereby incorporated in and made applicable to this title. SEC. 211. The foregoing definitions shall be applicable whenever the words defined are used in this title unless otherwise required by the context. IMPOSITION OF TAX SEC. 212. Beginning on and after the first day of the first month succeeding the sixtieth day after the approval of this Act, there is hereby imposed and there shall be paid by every vendor engaging in business in the District and by every purchaser a tax on the use, stor- age, or consumption of any tangible personal property and services sold or purchased at retail sale. The tax hereby imposed shall be at the rate of 2 per centum of the sales price of the tangible personal property or services rendered or sold. PAYMENT OF TAX BY VENDOR SEC. 213. Every vendor engaging in business in the District and making sales at retail shall, for the privilege of making such sales pay to the Collector the tax imposed by this title. At the time of making such sales the vendor shall collect the tax from the purchaser and give to the purchaser a receipt therefor in such form as prescribed by the Assessor. For the purpose of uniformity of tax collection by the vendor engaging in business in the District and for other purposes the provisions of sections 126, 127, 129, and 130 of title I of this Act are hereby incorporated in and made applicable to this title. SEC. 214. Every vendor or retailer not engaging in business in the District who makes sales at retail as defined in this title, and who upon application to the Collector has been expressly authorized to pay the tax imposed by this title, shall, at the time of making such sales, collect the reimbursement of the tax from the purchaser and give to the purchaser a receipt therefor in such form as prescribed by the Assessor. For the purpose of uniformity of tax collection by the vendor or retailer who has been expressly authorized to pay the tax under the provisions of this section and for other purposes, the provi- sions of sections 126, 127, 129, and 130 of title I of this Act are hereby 126 [63 STAT.

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