Pub. L. 93-407, tit. IV, pt. 3, sec. 441

Sec. 441. The first section of the Act of December 24, 1942 (D.C. Code, sec. 47–801 (a)) is amended, on and after July 1, 1974, by adding at the end thereof the following: “(s) Buildings owned by and actually occupied and used for legitimate theater, music, or dance purposes by a corporation which is not organized or operated for commercial purposes or for private gain, which buildings are open to the public, generally, and for admission to which charges may be made to cover the cost of expenses.”