Councilmember Vincent B. Orange, Sr.
A BILL
IN THE COUNCIL OF THE DISTRICT OF COLUMBIA
Councilmember Vincent B. Orange, Sr. introduced the following bill, which was referred
to tile Committee on Finance and Revenue.
To amend Title 47 of the District of Columbia Code to exempt certain sales of clothing,
footwear, and school supplies from the gross sales tax during a designated week prior to
the beginning of the school year.
BE IT ENACTED BY THE COUNCIL OF THE DISTRICT OF COLUMBIA, That this act may be cited as
the "Education Sales Tax-Free Week Act of 2000".
Sec. 2. Title 47 of tile D.C. Code is amended as follows:
(a) Section 47-2001 is amended by adding new paragraphs (a-i), (a-2) and (a-3) to read
as follows:
"(a-i) "Accessories" means watches, watchbands, jewelry, handbags,
handkerchiefs, umbrellas, scarves, ties, headbands, and belt buckles.
"(a-2) "Back-to-school supplies" means any item of personal property
used by a student in pursuing a course of study in preschool or primary or secondary
school, including pens, pencils, paper, crayons, notebooks, calculators, slide rules,
rulers, book bags, and briefcases."
"(a-3) "Clothing" means any article of wearing apparel, including
footwear, intended to be worn on or about the human body but does not include
"accessories" as herein defined.".
(b) Section 47-2005 is amended as follows:
(1) Paragraph (26) is amended by striking the word "and" at the end of the
paragraph and inserting "; and " in its place.
(2) Paragraph (27) is amended by striking the period at the end of the paragraph and
inserting "; and " in its place.
(3) A new paragraph (28) is added to read as follows:
"(28) During the 7-day period beginning on the second Friday in August, sales of
any item of clothing (excluding accessories), footwear, or back-to-school supplies whose
sales price does not exceed $150.".
Sec. 3. Fiscal impact statement.
The Council adopts the fiscal impact statement in the committee report as the fiscal
impact statement required by section 602(c)(3) of the Home Rule Act, approved December 24,
1973 (87 Stat 813; D.C. Code §1-233(c)(3)).
Sec. 4. Effective date.
This act shall take effect following approval by the Mayor (or in the event of a veto
by the Mayor, action by the Council to override the veto), approval by the Financial
Responsibility and Management Assistance Authority as provided in section 203(a) of the
District of Columbia Financial Responsibility and Management Assistance Act of 1995,
approved April 17, 1995 (109 Stat. 116; D.C. Code §47-392.3(a)), a 30-day period of
Congressional review as provided in section 602(c)(1) of the District of Columbia Home
Rule Act, approved December24, 1973 (87 Stat 813; D.C. Code §1-233(c)(1)), and
publication in the District of Columbia Register.