Page:United States Statutes at Large Volume 70.djvu/137

 70 S T A T. ]

81

PUBLIC LAW 460-MAR. 31, 1956

by any vendor, and shall include, but not be limited to, any 'sale at retail' as defined in this title. Such consideration may be either in the form of a price in money, rights, or property, or by exchange or barter, and may be payable immediately, in the future, or by installments." SEC. 204. (a) Section 128(d)(2) of said Act (D. C. Code, sec. 47-2605 (d)(2)) is repealed. (b) Section 128(n) of said Act (D. C. Code, sec. 47-2605 (n)) is amended to read as follows: " (n) Sale of motor vehicles and trailers which are subject to the provisions of title III of the District of Columbia Revenue Act of 1949." SEC. 205. Section 201(a)(4) of the District of Columbia Use Tax Act, as amended (63 Stat. 124; D. C. Code, sec. 47-2701, par. 1 (a) (4)), is amended to read as follows: "(4) 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. 206. The provisions of this title shall take effect on the first day of the first month which begins on or after the sixtieth day after the date of enactment of this Act.

Repeal. M o to r vehicleH and trailers.

63 Stat. 128. D. C. Code 40603(j) and note, 40603-1.

L e a s e o r contract.

Exemptions.

Effective date.

TITLE III — AMENDMENTS TO THE DISTRICT OF COLUMB I A A L C O H O L I C B E V E R A G E CONTROL ACT SEC. 301. Section 23(a) of the District of Columbia Alcoholic Beverage Control Act, as amended (48 Stat, 319; D. C. Code, sec, 2 5 124), is amended to read as follows: "SEC. 23. (a) There shall be levied, collected, and paid on all of the following-named beverages manufactured by a holder of a manufacturer's license and on all of the said beverages imported or brought into the District by a holder of a wholesaler's license, except beverages as may be sold to a dealer licensed under the laws of any State or Territory of the United States and not licensed under this Act, and on all beverages imported or brought into the District by a holder of a retailer's license, a tax at the following rates to be paid by the licensee in the manner hereinafter provided: (1) a tax of 15 cents on every wine-gallon of wine containing 14 per centum or less of alcohol by volume, other than champagne, sparkling wine, and any wine artificially carbonated, and a proportionate tax at a like rate on all fractional parts of such gallon; (2) a tax of 33 cents on every winegallon of wine containing more than 14 per centum of alcohol by volume, other than champagne, sparkling wine, and any wine artificially carbonated, and a proportionate tax at a like rate on all fractional parts of such gallon; (3) a tax of 45 cents on every wine-gallon of champagne, sparkling wine, and any wine artificially carbonated, and a proportionate tax at a like rate on all fractional parts of such gallon; (4) a tax of $1,25 on every wine-gallon of spirits and a proportionate tax at a like rate on all fractional parts of such gallon; 69225 O - 57 - 10 ( V o l. 70)

68 Stat, 113. Tax rates.

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