Pub. L. 83-364, tit. XIII, sec. 1304

Pub. L. 83-364, tit. XIII, sec. 1304

EnactedYear: 1954Length: 206 wordsOfficial source
Sec. 1304. Subsections fa), (b), and (c) of section 127 of said District of Columbia Sales Tax Act (sec. 47–2604, D. C. Code, 1951 edition) are 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, where the sales price is from 14 cents to 63 cents, both inclusive, 1 cent; on each such sale where the sales price is from 64 cents to $1.13j both inclusive, 2 cents; and on each 50 cents of sales price or fraction thereof of such sale in excess of $1.13, 1 cent. “(b) On each sale of food for human consumption off the premises where such food is sold where the sales price is from 28 cents to $1.27, both inclusive, 1 cent; on each such sale where the sales price is from $1.28 to $2.27, both inclusive, 2 cents; and on each $1 of sales price or fraction thereof of such sale in excess of $2.27, 1 cent. “(c) On each sale or charge for rooms, lodgings, or accommodations, furnished to transients, 3 per centum of the sales price.”