Page:United States Statutes at Large Volume 80 Part 1.djvu/892

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[80 STAT. 856]
PUBLIC LAW 89-000—MMMM. DD, 1966
[80 STAT. 856]

856

PUBLIC LAW 89-610-SEPT. 30, 1966

[80 STAT.

TITLE II—AMENDMENT TO THE DISTRICT OF C O L U M B I A T R A F F I C ACT, 1925 63 Stat. 128. Effective date.

SEC. 201. Subsection (j) of section 6 of the District of Columbia Traffic Act, 1925 (D.C. Code, sec. 40-603(j)) is amended by striking out "2 per centum" and inserting in lieu thereof "3 per centum". SEC. 202. The amendment made by this title shall take effect on the first day of the first month which begins on or after the thirtieth day after the date of enactment of this Act. TITLE III — AMENDMENTS TO THE DISTRICT OF COLUMBIA SALES T A X ACT

SEC. 301. (a) Section 125 of the District of Columbia Sales Tax Act 76^stat^*io^^^' (D.C. Code, sec. 47-2602) is amended by striking out "4 per centum" and inserting in lieu thereof "5 per centum". (b) Subsection (c) of section 127 of such Act (D.C. Code, sec. 472604(c)), is amended, by striking out the "4 per centum" and inserting in lieu thereof "5 per centum". Repeal. gj,^ 302. Paragraph (q) of section 128 of such Act (D.C. Code, sec. 63 Stat. 115. 47-2605 (q)), is repealed. Effective date. g^,^ 3Q3 rj,j^^ amendments made by this title shall take effect on the first day of the first month which begins on or after the thirtieth day after the date of enactment of this Act. TITLE IV—AMENDMENTS TO DISTRICT O F COLUMBIA CIGARETTE T A X ACT 68 Stat. 115.

63 Stat. 136. D.C. Code 47-

2801 note.

SEC. 401. Subsection (a) of section 603 of the District of Columbia Cigarette Tax Act (D.C. Code, sec. 47-2802(a)), is amended by striking out "2 cents" and inserting in lieu thereof "3 cents". SEC. 402. (a) Except as otherwise provided, the amendment made by section 401 shall apply with respect to cigarette tax stamps purchased on and after the effective date of this title which shall be the first day of the first month which begins on or after the thirtieth day after the date of the enactment of this Act. (b) I n the case of cigarette tax stamps which have been purchased prior to the effective date of this title and which on such date are held (affixed to a cigarette package or otherwise) by a wholesaler, retailer, or vending machine operator, licensed under the District of Columbia Cigarette Tax Act, such licensee shall pay to the Commissioncr (in accordance with subsection (c)) an amount equal to the difference between the amount of tax represented by such tax stamps on the date of their purchase and the amount of tax which an equal number of cigarette tax stamps would represent if purchased on the effective date of this title. (c) Within twenty days after the effective date of this title, each such licensee shall (1) file with the Commissioners a sworn statement (on a form to be prescribed by the Commissioners) showing the number of such cigarette tax stamps held by him as of the beginning of the day on which this title becomes effective or, if such day is a Sunday, as of the beginning of the following day, and (2) within twenty days after the effective date of this title, pay to the Commissioners the amount specified in subsection (b). (d) Each such licensee shall keep and preserve for the period of twelve months immediately following the effective date of this title the inventories and other records made which form the basis for the information furnished to the Commissioners on the sworn statement required to be filed under this section.