District Of Columbia § 47-2751 - Definitions.
Full text of District Of Columbia D.C. Code § 47-2751 — Definitions., with citation guidance and answers to common questions.
§ 47-2751. Definitions.
47-2751For the purposes of this chapter, the term:
“District gross receipts” means all income, derived from any activity whatsoever from sources within the District, whether compensated in the District or not, prior to the deduction of any expense whatsoever connected with the production of such income, except that, beginning with the fee that is required by this title to be paid in fiscal year 1996 and thereafter, the calculation of such income shall not include the collection of federal or local taxes on motor vehicle fuel.
“Feepayer”, except as provided in subparagraph (B) of this paragraph, means any person, fiduciary, partnership, unincorporated business, association, corporation, or any other entity subject to:
;
; or
The provisions of , except any employer in the employer’s capacity as a householder as distinguished from an employer in the pursuit of a trade, occupation, profession, enterprise, or vocation.
“Feepayer” shall not include a child development home, as defined in .
Annotations
Limitations on borrowing associated with arena development and construction costs: For provisions regarding limitation on borrowing associated with arena development and construction costs, see § 1303 of , which is codified as §
Mayor authorized to issue rules: Section 304 of , as amended by § 2(d) of , the Arena Tax Amendment Act of 1994, effective September 28, 1994, provided that the Mayor, pursuant to , shall issue the rules necessary to implement and administer the provisions of this chapter.
Source: official District Of Columbia text · Last verified 2026-08-27
Frequently Asked Questions About District Of Columbia § 47-2751
What does D.C. Code § 47-2751 cover?
Section 47-2751 ("Definitions.") is part of the D.C. Code, the codified statutory law of District Of Columbia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite District Of Columbia § 47-2751?
A common citation format is "D.C. Code § 47-2751" (District Of Columbia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of District Of Columbia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the District Of Columbia official source linked on this page or consult a licensed District Of Columbia attorney.
How does District Of Columbia § 47-2751 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in District Of Columbia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in District Of Columbia.