68
STAT.]
117
PUBLIC LAW 364-MAY 18, 1954
TITLE XI—INCREASE IN MOTOE-VEHICLE FUEL TAX SEO, 1101. The first sentence of the first section of the Act entitled "An Act to provide for a tax on motor-vehicle fuels sold within the District of Columbia, and for other purposes", approved April 23, 1924 (43 Stat. 106; title 47, ch. 19, D. C. Code, 1951), as amended, is amended by striking the figure " 5 " and inserting in lieu thereof the figure "6". SEC. 1102. Section 14 of said Act is amended by striking the figure " 5 " and inserting in lieu thereof the figure "6". SEC. 1103. This title shall become effective on the first day of the first month following approval of this Act.
66 Stat. 100. D. C. Code 471901. 66 Stat. 100. D. C. Code 471912. Effective date.
TITLE X II — AMENDMENTS TO DISTRICT OF COLUMBIA I N C O M E AND F R A N C H I S E T A X ACT O F 1947 SEC. 1201. Section 3 of title VI of the District of Columbia Income and Franchise Tax Act of 1947 (61 Stat. 331, 344, ch. 258), as amended (sec. 47-1567b, D. C. Code, 1951), is amended as follows; (a) By striking the words "One and one-half per centum" and inserting in lieu thereof the words "Two and one-half per centum"; (b) By striking the words "Two per centum" and inserting in lieu thereof the words "Three per centum"; (c) By striking the words "Two and one-half per centum" and inserting in lieu thereof the words "Three and one-half per centum"; and (d) By striking the words "Three per centum" and inserting in lieu thereof the words "Four per centum". SEC. 1202. The provisions of this title shall be applicable to taxable years beginning after December 31, 1953.
Income crease.
tax
63 Stat. 132. First $5000. Next $5000. Next $5000.
E Xc I
$15,000.
o f
Effective date.
TITLE X III — AMENDMENTS TO DISTRICT OF COLUMBIA S A L E S T A X ACT AND DISTRICT OF COLUMBIA U S E T A X ACT SEC. 1301. Section 107 of the District of Columbia Sales Tax Act Definitions. (63 Stat. 112, ch. 146; paragraph 7 of sec. 47-2601 D. C. Code, 1951 edition) is amended by striking "bottled" preceding "soft drinks"; by striking "when used for household consumption" after "ice"; and by changing the proviso to read: '•'•Provided, however, That the word 'food' shall not include spirituous or malt liquors and beer." SEC. 1302. Subsection (a)(1) of section 114 of said District of Columbia Sales Tax Act (paragraph 14 (a)(1) of sec. 47-2601, D. C. Code 1951 edition) is amended to read as follows: "(1) The sale of any meals, food or drink or other like tangible personal property for a consideration." SEC. 1303. Section 125 of said District of Columbia Sales Tax Act Gross s a l e s tax. (sec. 47-2602, D. C. Code 1951 edition) is amended by changing the jjeriod at the end of the section to a colon and adding the following: o o d consumed '-'•Provided, That the rate of tax with respect to sales of food for human offFpremises. consumption off the premises where such food is sold shall be 1 per centum of the gross receipts from such sales, and that the rate of tax Tran i with respect to sales or charges for any room or rooms, lodgings, or lodgings,s e tecn t s ' . accommodations, furnished to transients by any hotel, inn, tourist camp, tourist cabin, or any other place in which rooms, lodgings, or accommodations are regularly furnished to transients shall be 3 per centum of the gross receipts from such sales."
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