Page:United States Statutes at Large Volume 76.djvu/58

 10 Appropriation.

PUBLIC LAW 87-408-MAR. 2, 1962

[76 STAT.

SEC. 4. There are hereby authorized to be appropriated such sums as are necessary to carry out the purposes of this Act, but not more than $1,000,000, of which not more than $75,000 shall be expended for the acquisition of lands or interests in land. Approved February 19, 1962. Public Law 87-408

March 2, 1962 [H. R. 258]

D. C. taxes.

AN ACT To amend the District of Columbia Sales Tax Act to increase the rate of tax imposed on certain gross receipts, to amend the District of Columbia Motor Vehicle Parking Facility Act of 1942 to transfer certain parking fees and other moneys to the highway fund, and for other purposes. Be it enacted by the Senate and House of Representatives United States of America in Congress assembled,

of the

TITLE I — AMENDMENTS TO THE DISTRICT OF COLUMB I A S A L E S T A X ACT A N D THE DISTRICT OF COLUMBIA USE T A X ACT 63 Stat. 115.

68 Stat. 118.

63 Stat. 126. Effective date.

SEC. 101. (a) Section 125 of the District of Columbia Sales Tax Act (D.C. Code 47-2602) is amended by striking out "2 per centum" and by inserting in lieu thereof "3 per centum", and by striking out in the proviso thereof "3 per centum" and inserting in lieu thereof "4 per centum". (b) Subsection (a) of section 127 of such Act (D.C. Code 47-2604 (a)) is amended to read as follows: " (a) On each sale, other than sales of food for human consumption off the premises where such food is sold, and other than sales or charges for rooms, lodgings, or accommodations furnished to transients, such amounts as may be prescribed by the Board of Commissioners of the District of Columbia to carry out the purposes of this section." (c) Subsection (c) of section 127 of such Act (D.C. Code 47-2604 (c)) is amended by striking out "3 per centum" and inserting in lieu thereof "4 per centum". SEC. 102. Section 212 of the District of Columbia Use Tax Act (D.C. Code 47-2702) is amended by striking out "2 per centum" and inserting in lieu thereof "3 per centum". SEC. 103. The amendments made by the first two sections of this title shall take effect on the first day of the first month which begins on or after the thirtieth day after the date of enactment of this Act. From and after the effective date of such amendments, all references in the District of Columbia Use Tax Act to sections 125, and 127 of the District of Columbia Sales Tax Act shall be deemed to be references to such sections 125 and 127 as amended by the first section of this title. TITLE II — AMENDMENTS TO THE DISTRICT OF COLUMB I A I N C O M E A N D F R A N C H I S E T A X ACT O F 1947

70 Stat. 71.

SEC. 201. Paragraph (1) of subsection 7(a) of title X II of the District of Columbia Income and Franchise Tax Act of 1947, as amended (61 Stat. 353; sec. 47-15«6f (a)(1), D.C. Code), is amended to read as follows: "(1) Except as provided in paragraph (2) of this subsection, the total amount of tax due as shown on the taxpayer's return is due and payable in full at the time prescribed in this article for the filing of such return." SEC. 202. The provisions of this title shall be applicable to the t»x^ able years beginning after December 31, 1961.

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