Section 47-2002.03 - Tax on gross receipts for transient lodgings or accommodations; food or drink for immediate consumption; spirits sold for consumption on premises; rental vehicles - Collection of tax and transfer to Washington Convention and Sports Authority(a) The Mayor shall collect and deposit in a lockbox maintained by the Chief Financial Officer of the District of Columbia the tax imposed pursuant to § 47-2002.02 as agent on behalf of the Washington Convention and Sports Authority ("Authority") and shall transfer the revenue from the tax upon receipt to the Washington Convention Center Fund established pursuant to § 10-1202.08.(b) The Mayor shall develop and apply a fixed formula to the taxes imposed pursuant to §§ 47-2002 and 47-2002.02 to determine the amount that shall be transferred to the Authority.May 27, 1949, 63 Stat. 112, ch. 146, title I, § 125b; as added Sept. 28, 1994, D.C. Law 10-188, § 302(b), 41 DCR 5333; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Mar. 24, 1998, D.C. Law 12-81, § 59(g), 45 DCR 745; Aug. 12, 1998, D.C. Law 12-142, § 3(e), 45 DCR 4826; Oct. 19, 2002, D.C. Law 14-213, § 33(v), 49 DCR 8140; Mar. 3, 2010, D.C. Law 18-111, § 2082(o)(2)(B), 57 DCR 181.Expiration of §§ 301, 302 and 303 of D.C. Law 10-188: See Historical and Statutory Notes following § 47-2002.02.
Audit of accounts and operation of Authority: See Historical and Statutory Notes following § 47-2002.02.
Expiration of §§ 301, 302, and 303 of D.C. Law 10-188: Section 2(l)(1) of D.C. Law 12-142 provided that § 306(a) of D.C. Law 10-188, providing for the expiration of that act, is repealed. Section 2(l)(2) of D.C. Law 12-142 provided that the subsection shall apply as of February 27, 1997.
Washington Convention Center Authority, audit of accounts and operations, certification of sufficiency of sum of projected revenues, see § 10-1203.05. Washington Convention Center Authority, collection and transfer of taxes to Fund, see § 10-1203.07. .