Pub. L. 84-460, tit. I, sec. 15

Sec. 15. Section 1 of title XIV of said Act (D. C. Code, sec. 47–1591) is amended by inserting “(a)” immediately after “Sec. 1.” and by adding at the end thereof the following new subsection: “(b) Trade, Business, or Professional License.—Every person, other than a corporation, who as an individual, sole proprietor, partner, associate, or joint venturer shall engage in or conduct a trade, business, or profession, other than that of registered nurse or practical nurse, in the District of Columbia which is excluded from the imposition of the District of Columbia tax on unincorporated businesses under the definition set forth in section 1 of title VIII of this article, shall apply for and obtain an annual revenue license. Applications for licenses shall be filed with the Assessor prior to December 1st of 70 Stat. 80 each year for licenses for the succeeding calendar year upon forms prescribed and furnished by the Assessor, and each application shall be accompanied by a fee of $25. The first calendar year to which this annual revenue license shall be applicable is 1957. Every such person who commences to engage in or conduct a trade, business, or profession, other than that of registered nurse or practical nurse, which is excluded from the imposition of the District of Columbia tax on unincorporated businesses under the definition set forth in section 1 of title VIII of this article, on or after January 1, 1957, shall obtain such a license within sixty days after the date of commencement of such trade, business, or profession in the District of Columbia.”