Pub. L. 87-408, tit. I, sec. 101

Sec. 101. (a) Section 125 of the District of Columbia Sales Tax Act (D.C. Code 47–2602) is amended by striking out “2 per centum” and by inserting in lieu thereof “3 per centum”, and by striking out in the proviso thereof “3 per centum” and inserting in lieu thereof “4 per centum”. (b) Subsection (a) of section 127 of such Act (D.C. Code 47–2604 (a)) is 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, such amounts as may be prescribed by the Board of Commissioners of the District of Columbia to carry out the purposes of this section.” (c) Subsection (c) of section 127 of such Act (D.C. Code 47–2604 (c)) is amended by striking out “3 per centum” and inserting in lieu thereof “4 per centum”.