Page:United States Statutes at Large Volume 88 Part 1.djvu/1108

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PUBLIC LAW 93-407-SEPT. 3, 1974

[88 STAT.

the case of an assessment of tax, the mailing to the claimant of a statement of taxes due shall be considered notice of assessment with respect to such taxes. "(q) The Commissioner is authorized to provide a table which will approximate, as closely as feasible, the amount of relief allowable under this section. " (r) If it is determined by the District that a claimant received title to his home in the District or became legally obligated to pay rent for his home in the District primarily for the purpose of receiving benefits under the provisions of this section, his claim shall be disallowed. "(s) The District of Columbia Council is empowered to make such changes in the amount of annual relief provided under section 7(a) of this title as it may deem proper.". PART D.C Code 632 note

47-

a—DisTRicx or COLUMBIA PROPERTY TAX RATE.

gj.Q Qi Notwithstanding any other provision of law the property tax rate for the District of Columbia for fiscal year 1975 shall be set by the Council at such an amount to yield at least $146 million in fiscal year 1975; except that such amount may be reduced by any amount raised by the Council pursuant to delegation of authority contained in section 471 of this Act, or by any revenue obtained pursuant to any other provision of law, or by any amount raised by reprogramming or reallocation of the fiscal year 1975 budget. PART 6—DELEGATION OF GENEILVL TAXING AUTHORITY; AMENDMENTS TO DISTRICT SALES TAX ACT AND MISCELLANEOUS

D.C

Code 4 7 -

504. Ante, p. 1042. 5 USC app

Code 1551 note. D. C Code 2601 note. D.C. Code 2701. D.C. Code 2801 note. D. C. Code 101. D.C. Code 1901. D.C. Code 1601. D.C

4 747-

4 74725-

4 747-

Effective date. D.C. Code 4 7 504 note.

SEC. 471. In order to provide for additional revenue to meet additional expenditures resulting from a compensation increase adopted for Ijersons paid under the District of Columbia Teachers' Salary Act of 1955, policemen, and firemen, the Council, in accordance with section 406 of Reorganization Plan Numbered 3 of 1967, is authorized to change the rate of the taxes imposed under— (1) the District of Columbia Income and Franchise Tax Act of 1947, (2) the District of Columbia Sales Tax Act, (3) the District of Columbia Use Tax Act, (4) the District of Columbia Cigarette Tax Act, (5) the District of Columbia Alcoholic Beverage Control Act, (6) the Act of April 23, 1924 (relating to motor vehicle fuel tax), (7) title V of the District of Columbia Revenue Act of 1937, and (8) any other Act of Congress imposing a tax solely in the District of Columbia. SEC. 472. Section 471 shall take effect on the date of enactment of this Act. SEC. 473. Section 114(a)(8) of the District of Columbia Sales Tax Act (D.C. Code, sec. 47-2601 (a)(8)) is amended to read as follows: "(8) The sale of or charges for admission to public events, except live performances of ballet, dance, or choral performances, concerts (instrumental and vocal), plays (with and without music), operas and readings and exhibitions of paintings, sculpture, photography, graphic and craft arts, but including movies, circuses, burlesque shows, sporting events, and performances or exhibitions of any other type or

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