Pub. L. 92-410, tit. III, sec. 301

Sec. 301. (a) (1) Section 125 of the District of Columbia Sales Tax Act (D.C. Code, sec. 47–2602) is amended by striking out “4 per centum” in the matter preceding paragraph (1) and inserting in lieu thereof “5 per centum”. (2) Paragraphs (2) and (3) of such section 125 are each amended by striking out “5 per centum” and inserting in lieu thereof “6 per centum”. (3) (A) Paragraph (a) of section 127 of such Act (D.C. Code, sec. 47–2604(a)) is amended by striking out “and other than sales or charges for rooms, lodgings, or accommodations furnished to transients,”. (B) Paragraph (c) of such section is repealed. (C) Paragraphs (a) and (b) of such section are redesignated as paragraphs (1) and (2), respectively. (b) (1) Section 212 of the District of Columbia Use Tax Act (D.C. Code, sec. 47–2702) is amended by striking out “4 per centum” in the matter preceding paragraph (1) and inserting in lieu thereof “5 per centum”. (2) Paragraphs (2) and (3) of such section 212 are each amended by striking out “5 per centum” and inserting in lieu thereof “6 per centum”. (c) The amendments made by this section shall take effect on the first day of the first month which begins on or after the thirtieth day after the date of enactment of this Act.