Page:United States Statutes at Large Volume 84 Part 2.djvu/602

 1932

PUBLIC LAW 91-650-JAN. 5, 1971

D^c.^'code 4*31601 note.

[84 STAT.

sanitary sewer service charge and ending thereafter, the charge shall be based on the rate in effect at the time the charge is rendered." (d) Water and sewer rates established under the District of Colum^^^ Public Works Act of 1954 which are in effect on the date of enactmcnt of this Act shall continue in effect until revised by the District of Columbia Council in accordance with that Act as amended by this section. TITLE II—MISCELLANEOUS TAX MATTERS

^^p^^^70 Stat. 80. Tax rate, ex"^a^^'c^'f 170 06

Stat. 1/U.

SEC. 201. (a)(1) The second proviso in section 114(a)(6) of the District of Columbia Sales Tax Act (D.C. Code, sec. 47-2601, par. 14(a)(6)) is repealed. (2) Section 125(1) of the District of Columbia Sales Tax Act (D.C. Code, sec. 47-2602(1)) is amended by striking out "and"' immediately ',.

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preceding (C) and by striking out the semicolon and inserting m lieu thereof the following: ", and (D) charges for rental of textiles if the essential part of the rental includes recurring services of laundering 01* clt^iirnTi'O' oT i^np i^-pxt^ilp^ * tiiesTe^xempr (b) Section 128 of the District of Columbia Sales Tax Act (D.C. tion. Code, sec. 47-2605) is amended by adding at the end thereof the followsa^taueiV.^' ing new paragraph: " (r) Sales of textiles to persons who are engaged in the business of renting such textiles, if the essential part of such rental business includes recurring services of laundering or cleaning such textiles." K^p^^i* (c)(1) The second proviso in section 201(a)(4) of the District of 70 Stat. 81. Columbia Use Tax Act (D.C. Code, sec. 47-2701(1)(a)(4)) is repealed. (2) Section 212(1) of the District of Columbia Use Tax Act (D.C. 83 Stat. 172. Code, scc. 47-2702(1)) is amended by striking out "and" immediately preceding " (C) " and by striking out the semicolon and inserting in lieu thereof the following: ", and (D) charges for rental of textiles if the essential part of the rental includes recurring service of laundering or cleaning of the textiles;". Certain propggc. 202. Paragraph (h) of section 1 of the Act entitled "An Act to erty, exemption, (jgfji^g the real property exempt from taxation in the District of Colum56 Stat. 1089. bla", approved December 24, 1942 (D.C. Code, sec. 47-801a), is amended by adding at the end thereof the following new sentence: "For purposes of this paragraph, any building— "(1) which is financed in whole or in part with (A) a mortgage insured under section 221(d)(3), (h), or (i) of the National 12 USC 1715/. Housing Act and receiving the benefits of the interest rate provided for in the proviso in section 221(d)(5) of such Act, or (B) 12 USC 1715Z-2. a mortgage insured under section 237 of such Act; "(2) with respect to which periodic assistance payments are 12 USC 1715Z. made under section 235 of the National Housing Act or interest 12 USC 1715Z-1. reduction payments are made under section 236 of such Act; "(3) with respect to which rent supplement payments are made under section 101 of the Housing and Urban Development 12 USC 1701s. Act of 1965; "(4) which is financed in whole or in part with a loan made 12 USC 1701 q. under section 202 of the Housing Act of 1959; "(5) which contains dwelling units constituting low-rent housing in private accommodations within the meaning of section 23 42 USC 1421b. of the United States Housing Act of 1937; or " (6) with respect to which there is an outstanding rehabilitation 42 USC 1452b. loan made under section 312 of the Housing Act of 1964, shall not, so long as the mortgage or loan involved remains outstanding or the assistance involved continues to be received, be considered a building used for purposes of public charity; except that this sentence

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