Page:United States Statutes at Large Volume 83.djvu/200

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[83 STAT. 172]
[83 STAT. 172]
PUBLIC LAW 91-000—MMMM. DD, 1969

172 Services to tangible personal property.

Secretarial services. Laundering services.

63 Stat. 125; 70 Stat. 81; 82 Stat. 615.

Imposition of tax. 82 Stat. 615.

Exceptions.

Effective date.

PUBLIC LAW 91-106-OCT. 31, 1969

[83 STAT.

"(7) The sale of or charges for the service of repairing, altering, mending, or fitting tangible personal property, or applying or installing tangible personal property as a repair or replacement part of other tangible personal property, whether or not such service is performed by means of coin-operated equipment or by any other means, and whether or not any tangible personal property is transferred in conjunction with such service. "(8) The sale of or charges for copying, photocopying, reproducing, duplicating, addressing, and mailing services and for public stenographic services. " (9) The sale of or charges for the service of laundering, dry cleaning, or pressing of any kind of tangible personal property, except when such service is performed by means of self-service, coin-operated equipment." SEC. 109. Subseotion (b) of section 201 of the District of Columbia Use Tax Act (D.C. Code, sec. 47-2701 (b)) is amended— (1) by striking out paragraph (1), (2) by redesignating paragraph (2) as paragraph (1), (3) by redesignating paragraph (3) as paragraph (2) and by inserting before the period at the end of that paragraph a comma and the following: "except as otherwise provided in subsection (a) of this'section-', and (4) by redesignating paragraphs (4), (5), and (6) as paragraphs (3), (4), and (5), respectively. SEC. 110. Section 212 of the District of Columbia Use Tax Act (D.C. Code, sec. 47-2702) is amended by striking out the last sentence and inserting in lieu thereof the following: "The rate of tax imposed by this section shall be 4 per centum of the sales price of such tangible personal property or services, except that— " (1) the rate of tax shall be 2 per centum of the sales price of (A) sales of food for human consumption off the premises where such food is sold, (B) sales of the services described in paragraph (9) of section 201(a) of this title, and (C) sales of medicines, pharmaceuticals, and drugs not made on prescriptions of duly licensed physicians, surgeons, or other general or special practitioners of the healing art; "(2) the rate of tax shall be 5 per centum of the sales price of sales of any room or rooms, lod^ngs, or accommodations, furnished to transients by any hotel, mn, tx)urist camp, tourist cabin, or any other place in which rooms, lodgings, or accommodations are regularly furnished to transients; and "(3) the rate of tax shall be 5 per centum of the sales price of sales of (A) spiritous or malt liquors, beer, and wines, and (B) food for human consumption other than off the premises where such food is sold." SEC. 111. The 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 II—MOTOE VEHICLE E X C I S E TAX

63 Stat. 128; 50 Stat. 856. 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 "3 per centum" and inserting in lieu thereof "4 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.