Pub. L. 90-450, tit. III, sec. 304

Sec. 304. Section 125 of the District of Columbia Sales Tax Act (D.C. Code, Sec. 47–2602) is amended to read as follows: “Sec. 125. A tax is imposed Upon all vendors for the privilege of selling at retail certain tangible personal property and for the privilege of selling certain selected services (defined as ‘sales at retail’ in this title). The rate of such tax shall be 4 per centum of the vendor’s gross receipts from the sale of such tangible personal property and services, except 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 5 per centum of the gross receipts from such sales or charges, and the rate of tax with respect to sales of food for human consumption off the premises where such food is sold shall tie 1 per cent um of the gross receipts from such sales.”