Code of the District of Columbia

§ 47–2825. Circuses.

(a) Proprietors or owners of a circus transported by railroad into the District of Columbia shall pay a license fee of $19 per day for each carload of circus equipment, and proprietors or owners of any circus transported by wagons or motor trucks into the District of Columbia shall pay a license tax of $14 per day for each motortruck load or wagon load of circus equipment, but not to exceed $875 per day.

(b) Any license issued pursuant to this section shall be issued as an Entertainment endorsement to a basic business license under the basic business license system as set forth in subchapter I-A of this chapter.


(July 1, 1902, 32 Stat. 626, ch. 1352, § 7, par. 25; July 1, 1932, 47 Stat. 554, ch. 366; Sept. 14, 1976, D.C. Law 1-82, title I, § 104(p), 23 DCR 2461; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 20, 1999, D.C. Law 12-261, § 2003(pp)(22), 46 DCR 3142; Oct. 28, 2003, D.C. Law 15-38, § 3(hh)(4)(L), 50 DCR 6913.)

Prior Codifications

1981 Ed., § 47-2825.

1973 Ed., § 47-2325.

Effect of Amendments

D.C. Law 15-38, in subsec. (b), substituted “an Entertainment endorsement to a basic business license under the basic” for “a Class A Entertainment endorsement to a master business license under the master”.

Cross References

Mayor, Council and other offices, application of certain sections to boards, commissions and committees, see § 1-321.02.

Emergency Legislation

For temporary (90 day) amendment of section, see § 3(hh)(4)(L) of Streamlining Regulation Emergency Act of 2003 (D.C. Act 15-145, August 11, 2003, 50 DCR 6896).