118 V e n d o r s * reimbursement. Rates. General s a l e s.
F o o d consumed off premises.
Tr an s i e n t s ' lodgings, e t c. Exemptions.
Use tax. 63 Stat. 124.
"Retail s a l e ".
63 Stat. 126. Rate.
Payment 63 Stat. 127.
Effective date.
PUBLJC LAW 364-MAY 18, 1954
[68
STAT.
SEC. 1304. Subsections fa), (b), and (c) of section 127 of said District of Columbia Sales Tax Act (sec. 47-2604, D. C. Code, 1951 edition) are amended to read as follows: " (a) On each sale, other than sales of food for human consumption off the premises where such food is sold, and other than sales or charges for rooms, lodgings, or accommodations furnished to transients, where the sales price is from 14 cents to 63 cents, both inclusive, 1 cent; on each such sale where the sales price is from 64 cents to $1.13, both inclusive, 2 cents; and on each 50 cents of sales price or fraction thereof of such sale in excess of $1.13, 1 cent. "(b) On each sale of food for human consumption off the premises where such food is sold where the sales price is from 28 cents to $1.27, both inclusive, 1 cent; on each such sale where the sales price is from $1.28 to $2.27, both inclusive, 2 cents; and on each $1 of sales price or fraction thereof of such sale in excess of $2.27,1 cent. "(c) On each sale or charge for rooms, lodgings, or accommodations, furnished to transients, 3 per centum of the sales price." SEC. 1305. Subsection (a) of section 128 of said District of Columbia Sales Tax Act (sec. 47-2605, D. C. Code, 1951 edition) is amended to read as follows: "(a) Sales to the United States or the District or any instrumentality thereof except sales to national banks and Federal savings and loan associations." Subsection (d)(1) of said section 128 is repealed. Subsection (d)(2) of said section 128 is amended by striking "$1.25" wherever it appears and inserting in lieu thereof "50 cents". SEC. 1306. Subsection (a) of section 201 of the District of Columbia Use Tax Act (66 Stat. 124. ch. 146; paragraph 1 (a) of sec. 47-2701, D. C. Code, 1951 edition) is amended by adding at the end thereof the following: "(5) The sale of any meals, food or drink, or other like tangible personal property for a consideration." SEC. 1307. Section 212 of said District of Columbia Use Tax Act (sec. 47-2702, D. C. Code, 1951 edition) is amended by changing the period at the end of the section to a comma and adding the following: "except that the rate of tax with respect to sales of food for human consumption off the premises where such food is sold shall be 1 per centum of the sales price of such sales.". SEC. 1308. Section 215 of said District of Columbia Use Tax Act (sec. 47-2705, D. C. Code, 1951 edition) is amended by striking "2 per centum of the total" and inserting in lieu thereof "a tax at the rates provided in section 125 of title I of this Act on the". SEC. 1309. The provisions of this title shall become effective on and after the first day of the first month succeeding the sixtieth day after the approval of this Act. TITLE X IV — AMENDMENTS TO GKOSS R E C E I P T S AND M I L E A G E T A X E S ON T R A N S P O R T A T I O N C O M P A N I E S SEC. 1401. Paragraph numbered 5 of section 6 of the Act entitled "An Act making appropriations to provide for the expenses of the government of the District of Columbia for the fiscal year ending June thirtieth, nineteen hundred and three, and for other purposes", approved July 1, 1902 (32 Stat. 590, 619, ch. 1352), as amended (sec. 47-1701, D. C. Code, 1951), is amended by striking out the second and third sentences and inserting in lieu thereof the following: "And in addition thereto the real estate owned by each national or other incorporated bank, and each trust, gas-, electric-lighting, and telephone
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