Page:United States Statutes at Large Volume 82.djvu/655

 82 STAT. ]

PUBLIC LAW 90-450-ATIG. 2, 1968

613

taxes required to be withheld pursuant to this article, and "(2) who fails to withhold such taxes, make such return, or pay to the District the taxes required to be withheld pursuant to this article, there shall be imposed on such employer a civil penalty (in addition to '"' ^^"^ ^ any criminal penalty provided for in this article) of 5 per centum of the amount required to be shown as tax on such return if the failure is for not more than one month, with an additional 5 per centum for each additional month or fraction thereof during which such failure continues, not exceeding 25 per centum in the aggregate." SEC. 204. (a) The amendment of any provision of the District of Columbia Income and Franchise Tax Act of 1947 shall not affect any "c^^c'odeVact done or any right accruing or accrued, or any suit or proceeding had 1551 note° ^ or commenced in any civil cause before such amendment; but all rights and liabilities under such Act shall continue, and may be enforced in the same manner and to the same extent, as if such amendment had not been made. (b) All offenses committed, and all penalties incurred, under any provision of law hereby amended, may be prosecuted and punished in the same manner and with the same effect as if this title had not been enacted. SEC. 205. The amendments made by sections 201 and 202 of this title Effective dates. shall be applicable to taxable years beginning after December 31, 1967. The amendments made by section 203 of this title shall take effect on the date of enactment of this Act. TITLE III — 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 TAX ACT SEC. 301. Section 107 of the District of Columbia Sales Tax Act (D.C. Code, sec. 47-2601, par. 7) is amended by striking out ": Provided, however, That the word 'food' shall not include spiritous or malt liquors and beer" and inserting after the period at the end of such section the following new sentence: "The word 'food' shall not include spiritous or malt liquors, beer, or wines." SEC. 302. Subsection (a) of section 114 of the District of Columbia Sales Tax Act (D.C. Code, sec. 47-2601, par 14(a)) is amended by adding at the end thereof the following new paragraph: "(7)(A) The sale of or charges to subscribers for local telephone service. The inclusion of such sales and charges in the definition of the terms 'retail sale' and 'sale at retail' shall not authorize any tax to be imposed under this title on so much of any amount paid for the installation of any instrument, wire, pole, switchboard, apparatus, or equipment as is properly attributable to such installation. " (B) The term 'local telephone service'means— "(i) the access to a kxial telephone system, and the privilege of telephonic quality communication with substantially^ all persons having telephone or radio telephone stations constituting a part of such local telephone system, and "(ii) any facility or service provided in connection with a service described in clause (i) of this subparagraph. The term 'local telephone service' does not include any service which is a 'toll telephone service' or a 'private communication service' as defined in subparagraphs (C) and (D). " (C) The term 'toll telephone service' means— " (i) a telephonic quality communication for which (a) there is a toll charge which varies m amount with the distance and elapsed

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