Code of the District of Columbia

§ 47–504. Authority of Council to change certain tax rates.

In order to provide for additional revenue to meet additional expenditures resulting from a compensation increase adopted for persons paid under the District of Columbia Teachers’ Salary Act of 1955 (§§ 38-1962 through 38-1981) [repealed], policemen, and firemen, the Council, in accordance with § 406 of Reorganization Plan No. 3 of 1967, is authorized to change the rate of the taxes imposed under:

(1) The District of Columbia Income and Franchise Tax Act of 1947 (Chapter 18 of this title);

(2) The District of Columbia Sales Tax Act (Chapter 20 of this title);

(3) The District of Columbia Use Tax Act (Chapter 22 of this title);

(4) The District of Columbia Cigarette Tax Act (Chapter 24 of this title);

(5) The District of Columbia Alcoholic Beverage Control Act (Chapter 1 of Title 25);

(6) The Act of April 23, 1924 (relating to motor vehicle fuel tax) (Chapter 23 of this title);

(7) Title V of the District of Columbia Revenue Act of 1937 (Chapter 19 of this title [repealed]); and

(8) Any other act of Congress imposing a tax solely in the District of Columbia.