§ 47.2825

Circuses. (a) Proprietors or owners of a circus transported by railroad into the District of Columbia shall pay a license fee of $19 per day for each carload of circus equipment, and proprietors or owners of any circus transported by wagons or motor trucks into the District of Columbia shall pay a license tax of $14 per day for each motortruck load or wagon load of circus equipment, but not to exceed $875 per day. (b) Any license issued pursuant to this section shall be issued as an Entertainment endorsement to a basic business license under the basic business license system as set forth in subchapter I-A of this chapter. (July 1, 1902, 32 Stat. 626, ch. 1352, § 7, par. 25; July 1, 1932, 47 Stat. 554, ch. 366; Sept. 14, 1976, D.C. Law 1-82, title I, § 104(p), 23 DCR 2461; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 20, 1999, D.C. Law 12-261, § 2003(pp)(22), 46 DCR 3142; Oct. 28, 2003, D.C. Law 15-38, § 3(hh)(4)(L), 50 DCR 6913; Mar. 22, 2023, D.C. Law 24-333, § 5(b), 70 DCR 1524.) Prior Codifications 1981 Ed., § 47-2825. 1973 Ed., § 47-2325. Effect of Amendments D.C. Law 15-38, in subsec.

15-38, § 3(hh)(4)(L), 50 DCR 6913; Mar. 22, 2023, D.C. Law 24-333, § 5(b), 70 DCR 1524.) Prior Codifications 1981 Ed., § 47-2825. 1973 Ed., § 47-2325. Effect of Amendments D.C. Law 15-38, in subsec. (b), substituted 'an Entertainment endorsement to a basic business license under the basic' for 'a Class A Entertainment endorsement to a master business license under the master'. Cross References Mayor, Council and other offices, application of certain sections to boards, commissions and committees, see § 1-321.02. Applicability Section 7286 of D.C. Law 25-217 amended section 9 of D.C. Law 24-333 making the repeal of this section by section 5(b) of D.C. Law 24-333 applicable as of October 1, 2025. Applicability of D.C. Law 24-333: § 9 of D.C. Law 24-333 provided that the repeal of this section by § 5(b) of D.C. Law 24-333 is subject to the inclusion of the law’s fiscal effect in an approved budget and financial plan. Therefore that amendment has not been implemented. Emergency Legislation For temporary (90 day) amendment of section, see § 3(hh)(4)(L) of Streamlining Regulation Emergency Act of 2003 (D.C. Act 15-145, August 11, 2003, 50 DCR 6896).