Code of the District of Columbia

§ 47–2751. Definitions.

For the purposes of this chapter, the term:

(1) “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.

(2)(A) “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:

(i) Subchapter VII of Chapter 18 of this title;

(ii) Subchapter VIII of Chapter 18 of this title; or

(iii) The provisions of Chapter 1 of Title 51, 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.

(B) “Feepayer” shall not include a child development home, as defined in § 4-401(3).