Code of the District of Columbia

§ 47–1521. Definitions.

For the purposes of this subchapter, the term:

(1) [Applicable as of July 1, 2021]

(1A) “District” means the District of Columbia.

(2) “Mayor” means the Mayor of the District of Columbia.

(3) “Person” means an individual, firm, partnership, society, club, association, joint-stock company, corporation (domestic or foreign), estate, receiver, trustee, assignee, referee, and a fiduciary or other representative, whether or not appointed by a court, and any combination of individuals acting as a unit.

(4) “Tangible personal property” means tangible goods and chattels used or held for use in any business, activity, or occupation whether or not operated for profit.

(5) “Tax year” means the 12-month period beginning July 1st and ending the next June 30th.

(6) “Trade or business” means engaging in, carrying on, and winding up the affairs of a trade, business, profession, vocation, calling, or commercial activity whether or not operated for profit, and includes performing the duties of a public office, the leasing or renting of real or personal property, whether or not the property is leased or rented directly or through an agent and whether or not services are performed in connection with the property, and any other activity carried on or engaged in for livelihood or profit.

(7) “Use in a trade or business” means use of property in commencing, conducting, continuing, or liquidating a trade or business.

(Feb. 28, 1987, D.C. Law 6-212, § 2, 34 DCR 850; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Dec. 3, 2020, D.C. Law 23-149, § 7002(b), 67 DCR 10493.)

Prior Codifications

1981 Ed., § 47-1521.

Section References

This section is referenced in § 47-1508 and § 47-2501.01.


Section 7003 of D.C. Law 23-149 provided that the changes made to this section by D.C. Law 23-149 shall apply as of July 1, 2021.