Pub. L. 91-106, tit. VI, sec. 604

Sec. 604. (a)(1) Section 2 of title VII of article I of the District of Columbia Income and Franchise Tax Act of 1947 (D.C. Code, sec. 47–1571a) is amended by adding at the end thereof the following new sentence: “The minimum tax payable shall be $25.00.” 83 Stat. 179 (2) Section 3 of title VIII of such article (D.C. Code, sec. 47–1574b) is amended by adding at the end thereof the following new sentence: “The minimum tax payable shall be $25.00.” (b) Title XIV of such article is amended as follows: (1) Section 1 of such title (D.C. Code, sec. 47–1591) is amended by striking out subsection (a), and by striking out “(b)”. (2) Section 7 of such title (D.C. Code, sec. 47–1591f) is amended to read as follows: “Sec. 7. Penalty for Failure To Obtain License.—Any person who violates section 1 of this title shall be fined not more than $300, and each day that such violation continues shall constitute a separate offense. All prosecutions under this section shall be brought in the District of Columbia Court of General Sessions on information by the Corporation Counsel or any of his assistants in the name of the District.”