ENGROSSED ORIGINAL
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A BILL 1
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25-277 3
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IN THE COUNCIL OF THE DISTRICT OF COLUMBIA 5
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To amend Chapter 20 of Title 47 of the District of Columbia Official Code to clarify that 10
landscape architecture services performed by a landscape architect licensed in the District 11
or provided by a professional design firm that employs a landscape architect licensed in 12
the District are exempt from sales tax, and to amend section 473.1 of Title 9 of the 13
District of Columbia Municipal Regulations to make conforming changes. 14
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BE IT ENACTED BY THE COUNCIL OF THE DISTRICT OF COLUMBIA, That this 16
act may be cited as the “Landscape Architect Services Sales Tax Clarification Amendment Act 17
of 2024”. 18
Sec. 2. Chapter 20 of Title 47 of the District of Columbia Official Code is amended as 19
follows: 20
(a) Section 47-2001(n)(1)(M) is amended as follows: 21
(1) Strike the phrase “and landscaping.” and insert the phrase “and landscaping; 22
except, that the sale of or charge for landscape architecture services shall be exempt pursuant § 23
47-2005(41).” in its place. 24
(2) Sub-subparagraph (ii) is amended to read as follows: 25
“(ii) For the purposes of this paragraph, the term “landscaping” means any 26
activity of arranging or modifying areas of land and natural scenery for an improved or aesthetic 27
effect; the addition, removal, or arrangement of natural forms, features, and plantings; or the 28 ENGROSSED ORIGINAL
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addition, removal, or modification or retaining walls, ponds, sprinklers systems, or other 29
landscape construction services.”. 30
(b) Section § 47-2005 is amended by adding a new paragraph (41) to read as follows: 31
“(41) The sale of or charge for landscape architecture services as described in § 32
47-2853.116 performed by a landscape architect licensed in the District or provided by a 33
professional design firm that employs a landscape architect licensed in the District.”. 34
Sec. 3. Applicability 35
(a) This act shall apply upon the date of inclusion of its fiscal effect in an approved 36
budget and financial plan. 37
(b) The Chief Financial Officer shall certify the date of the inclusion of the fiscal effect in 38
an approved budget and financial plan, and provide notice to the Budget Director of the Council 39
of the certification. 40
(c)(1) The Budget Director shall cause the notice of the certification to be published in 41
the District of Columbia Register. 42
(2) The date of publication of the notice of the certification shall not affect the 43
applicability of this act. 44
Sec. 4. Fiscal impact statement. 45
The Council adopts the fiscal impact statement in the committee report as the fiscal 46
impact statement required by section 4a of the General Legislative Procedures Act of 1975, 47
approved October 16, 2006 (120 Stat. 2038; D.C. Official Code § 1-301.47a). 48
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Sec. 5. Effective date. 50
This act shall take effect following approval by the Mayor (or in the event of veto by the 51
Mayor, action by the Council to override the veto) and a 30-day period of congressional review 52
as provided in section 602(c)(1) of the District of Columbia Home Rule Act, approved December 53
24, 1973 (87 Stat. 813; D.C. Official Code § 1-206.02(c)(1)). 54