Page:United States Statutes at Large Volume 70.djvu/136

 80

Fee. Applicability.

Nontr an sf erability.

Effective date.

PUBLIC LAW 460-MAR. 31, 1956

[70

ST A T.

each year for licenses for the succeeding calendar year upon forms prescribed and furnished by the Assessor, and each application shall be accompanied by a fee of $25. The first calendar year to which this annual revenue license shall be applicable is 1957. Every such person who commences to engage in or conduct a trade, business, or profession, other than that of registered nurse or practical nurse, which is excluded from the imposition of the District of Columbia tax on unincorporated businesses under the definition set forth in section 1 of title VIII of this article, on or after January 1, 1957, shall obtain such a license within sixty days after the date of commencement of such trade, business, or profession in the District of Columbia." SEC. 16. Section 2 of title X IV of said Act (D. C. Code, sec. 4 7 1591a) is amended by striking out the last sentence and inserting in lieu thereof the following new sentence: "No licenses issued under this title may be transferred to any other person." SEC. 17. Section 3 of title" X IV of said Act (D. C. Code, sec. 471591b) is amended by striking out "corporations or unincorporated businesses" and inserting in lieu thereof "persons". SEC. 18. Section 7 of title X IV of said Act (D. C. Code, sec. 471591f) is amended by striking out "Any corporation or unincorporated business" and inserting in lieu thereof "Any person". SEC. 19. Unless otherwise provided, the provisions of this title shall be applicable to taxable years beginning after December 31, 1955. TITLE II — AMENDMENTS TO DISTRICT OF C O L U M B I A SALES T A X ACT AND DISTRICT OF COLUMBIA USE T A X ACT

"Retail s a l e ", etc. 63 Stat. 114. Rentals.

Ezen:v>tions.

'Sales price'

'Sale; selling".

SEC. 201. Section 114(a)(6) of the District of Columbia Sales Tax Act, as amended (63 Stat. 112; D. C. Code, sec. 47-2601, par. 14 (a)(6)), is amended to read as follows: "(6) The sale or charges for possession or use of any article of tangible personal property granted under a lease or contract, regardless of the length of time of such lease or contract or whether such lease or contract is oral or written; in such event, for the purposes of this title, such lease or contract shall be considered the sale of such article and the tax shall be computed and paid by the vendor upon the rental paid: Provided, however, That the gross proceeds from the rental of films, records, or any type of sound transcribing to theaters and radio and television broadcasting stations shall not be considered a retail sale: Provided further, That the gross proceeds from the rental of textiles, the essential part of which rental includes recurring service of laundering or cleaning thereof, shall not be considered a retail sale." SEC. 202. Section 116(a) of said Act (D. C. Code, sec. 47-2601, par. 16 (a)) is amended by adding at the end thereof the following new paragraph: "(4) Amounts charged for any cover, minimum, entertainment, or other service in hotels, restaurants, cafes, bars, and other establishments where meals, food, or drink, or other like tangible personal property is furnished for a consideration." SEC. 203. Section 117 of said Act (D. C. Code, sec. 47-2601, par. 17) is amended to read as follows: "SEC. 117. 'Sale' and 'selling' mean any transaction whereby title or possession, or both, of tangible personal property is or is to be transferred by any means whatsoever, including rental, lease, license, or right to reproduce or use, for a consideration, by a vendor to a purchaser, or any transaction whereby services subject to tax under this title are rendered for consideration or are sold to any purchaser

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