Pub. L. 83-364, tit. XIII, sec. 1303

Sec. 1303. Section 125 of said District of Columbia Sales Tax Act (sec. 47–2602, D. C. Code 1951 edition) is amended by changing the period at the end of the section to a colon and adding the following: “Provided, That the rate of tax with respect to sales of food for human consumption off the premises where such food is sold shall be 1 per centum of the gross receipts from such sales, and that the rate of tax with respect to sales or charges for any room or rooms, lodgings, or accommodations, furnished to transients by any hotel, inn, tourist camp, tourist cabin, or any other place in which rooms, lodgings, or accommodations are regularly furnished to transients shall be 3 per centum of the gross receipts from such sales.”