Pub. L. 84-757, tit. I, pt. 1, sec. 8

Sec. 8. (a) As of August 15, 1956, paragraph numbered 5 of section 6 of the Act entitled “An Act making appropriations to provide for the expenses of the Government of the District of Columbia for the fiscal 70 Stat. 600year ending June thirtieth, nineteen hundred and three, and for other purposes”, approved July 1, 1902, as amended (D. C. Code, sec. 47–1701), is amended by striking out the third and fourth sentences and inserting in lieu thereof the following: “Each gas, electric-lighting, and telephone company shall pay, in addition to the taxes herein mentioned, the franchise tax imposed by the District of Columbia Income and Franchise Tax Act of 1947, and the tax imposed upon stock in trade, of dealers in general merchandise under paragraph numbered 2 of section 6 of said Act approved July 1, 1902, as amended.” (b) Notwithstanding subsection (a) of this section, the Corporation shall be exempt from the following taxes: (1) The gross sales tax levied under the District of Columbia Sales Tax Act; (2) The compensating use tax levied under the District of Columbia Use Tax Act; (3) The excise tax upon the issuance of titles to motor vehicles and trailers levied under subsection (j) of section 6 of the District of Columbia Traffic Act of 1925, as amended (D. C. Code, sec. 40–603 (j) (4)); (4) The taxes imposed on tangible personal property, to the same extent that the Capital Transit Company was exempt from such taxes immediately prior to the effective date of this section under the provisions of the Act of July 1, 1902, as amended ; and (5) The mileage tax imposed by subparagraph (b) of paragraph 31 of section 7 of the Act approved July 1, 1902, as amended (D. C. Code, sec. 47–2331 (b)).