{"data":{"id":"us-dc/d.c.-code-47-504","jurisdiction":"us-dc","citation":"D.C. Code § 47-504","heading":"Authority of Council to change certain tax rates.","body":"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adopted for persons paid under the District of Columbia Teachers’ Salary Act of 1955 (§§ 38-1962 through 38-1981) [repealed], policemen, and firemen, the Council, in accordance with § 406 of Reorganization Plan No. 3 of 1967, is authorized to change the rate of the taxes imposed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:\n\n(1)\nThe District of Columbia Income and Franchise Tax Act of 1947 (Chapter 18 of this title);\n\n(2)\nThe District of Columbia Sales Tax Act (Chapter 20 of this title);\n\n(3)\nThe District of Columbia Use Tax Act (Chapter 22 of this title);\n\n(4)\nThe District of Columbia Cigarette Tax Act (Chapter 24 of this title);\n\n(5)\nThe District of Columbia Alcoholic Beverage Control Act (Chapter 1 of Title 25);\n\n(6)\nThe Act of April 23, 1924 (relating to motor vehicle fuel tax) (Chapter 23 of this title);\n\n(7)\nTitle V of the District of Columbia Revenue Act of 1937 (Chapter 19 of this title [repealed]); and\n\n(8)\nAny other act of Congress imposing a tax solely in the District of Columbia.","path":["Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]","Chapter 5. Tax Rates, Records, and Surplus Funds."],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-504","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"c129570ae01398a7945857f682793c33603817b6579c414237137689b8979d74","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-503","next":"us-dc/d.c.-code-47-601"},"notice":"GroundRules: Original legal text. Not legal advice."}