75TH CONG., 3D SESS.-CH. 223-MAY 16, 1938 Provided further, That with respect to contractors the term 'gross receipts' shall mean their total receipts, less money paid by them to subcontractors for work and labor performed and material furnished by such subcontractors in connection with such work and labor. "(g) The term 'fiscal year' means the year beginning on the 1st day of July and ending on the 30th day of June following. "(h) The term 'original license' shall mean the first license issued to any person for any single place of business and the term 'renewal license' shall mean any subsequent license issued to the same person for the same place of business. "SEc. 2 . (a) No person shall engage in or carry on any business in the District without having a license required by this title so to do from the Commissioners, except that no license shall be required of any person selling newspapers, magazines, and periodicals, whose sales are not made from a fixed location and which sales do not exceed the annual sum of $2,000. "(b) All licenses issued under this title shall be in effect for the duration of the fiscal year in which issued, unless revoked as herein provided, and shall expire at midnight of the 30th day of June of each year. No license may be transferred to any other person. "(c) All licenses granted under this title must be conspicuously posted on the premises of the licensee and said license shall be acces- sible at all times for inspection by the police or other officers duly authorized to make such inspection. Licensees having no located place of business shall exhibit their licenses when requested to do so by any of the officers above named. "(d) Licenses shall be good only for the location designated thereon, except in the case of licenses issued hereunder for businesses which in their nature are carried on at large and not at a fixed place of business. No license shall be issued for more than one place of business without a payment of a separate fee for each, except where a taxpayer is engaged in the business of renting real estate. "(e) Any person not having an office or place of business in the District but who does or transacts business in the District by or through an employee or agent, shall procure the license provided by this title. Said license shall be carried and exhibited by said employee or agent: Provided, however, That where said person does or trans- acts business in the District by or through two or more employees or agents, each such employee or agent shall carry either the license or a certificate from the Commissioners that the license has been obtained. Such certificates shall be in such form as the Commissioners shall determine and shall be furnished without charge by the Commis- sioners upon request. No employee or agent of a person not having an office or place of business within the District shall engage in or carry on any business in the District for or on behalf of such person unless such person shall have first obtained a license as provided by this title. "(f) The Commissioners may, after hearing, revoke any license issued hereunder for failure of the licensee to file a return or cor- rected return within the time required by this title as originally enacted or amended or to pay any installment of tax when due there- under. "(g) Licenses shall be renewed for the ensuing fiscal year upon application as provided in section 3 of this title: Provided, That no license shall be renewed if the taxpayer has failed or refused to pay any tax or installment thereof or penalties thereon imposed by this title as originally enacted or as amended: Provided, however, That the Commissioners in their discretion for cause shown may, on such With respect to contractors. "Fiscal year. " " Original license. " "Renewal license." License required; exceptions. Duration of licenses. Not transferable. Posting; accessibil- ity. Good for designated location only. Person without officein Districttrans- acting business in District through agent. Proviso. Business license or certificate required. Form of certificate. Revocation. Renewals. Provisos. Restrictions. Waiver of provi- sions. 365 52 STAT.]
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