Carol Schwartz
Councilmember Vincent Orange
Councilmember David Catania
Councilmember Harold Brazil
A BILL IN THE COUNCIL OF THE DISTRICT OF COLUMBIA
Councilmember Carol Schwartz introduced the following bill, which was
referred to the Committee on Finance and Revenue.
To amend Title 47 of the District of Columbia Code to
eliminate sales tax on shoe, articles of clothing or clothing accessories
costing $100 or less per item.
BE IT ENACTED BY THE COUNCIL OF THE DISTRICT OF
COLUMBIA, That this act may be cited as the "Sales Tax Reduction
Amendment Act of 2001."
Sec. 2. Section 47-2002 of the District of Columbia
Code is amended by inserting a new subsection (4) to read as follows:
"(4) The tax imposed by this section shall not
apply to the retail sales of shoes, articles of clothing or clothing
accessories costing $100 or less per item.".
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 District of Columbia Home Rule Act, approved December 24,
1973 (87 Stat. 813; D.C. Code § 1-233(c)(3).
Sec. 6. Effective date.
This act shall take effect following approval by the
Mayor (or in the event of 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. Official Code §
47-392.03(a)), a 30-day period of Congressional review as provided in
section 602(c)(1) of the District of Columbia Home Rule Act, approved
December 24, 1973 (87 Stat. 813; D.C. Official Code §1-206.02(c)(1)), and
publication in the District of Columbia Register.