District Of Columbia 2023-2024 Regular Session

District Of Columbia Council Bill B25-0277 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	~~ENROLLED~~ ORIGINAL
	1	+	ENGROSSED ORIGINAL
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5	5		1
6		-	AN ACT
7		-
8		-	_____________
9		-
10		-	IN THE COUNCIL OF THE DISTRICT OF COLUMBIA
11		-
12		-	_________________
13		-
14		-
15		-	To amend Chapter 20 of Title 47 of the District of Columbia Official Code to clarify that
16		-	landscape architecture services performed by a landscape architect licensed in the District
17		-	or provided by a professional design firm that employs a landscape architect licensed in
18		-	the District are exempt from sales tax.
19		-
20		-	BE IT ENACTED BY THE COUNCIL OF THE DISTRICT OF COLUMBIA, That this
21		-	act may be cited as the “Landscape Architect Services Sales Tax Clarification Amendment Act
22		-	of 2024”.
23		-
24		-	Sec. 2. Chapter 20 of Title 47 of the District of Columbia Official Code is amended as
25		-	follows:
26		-	(a) Section 47-2001(n)(1)(M) is amended as follows:
27		-	(1) Strike the phrase “and landscaping.” and insert the phrase “and landscaping;
28		-	except, that the sale of or charge for landscape architecture services shall be exempt pursuant §
29		-	47-2005(41).” in its place.
30		-	(2) Sub-subparagraph (ii) is amended to read as follows:
31		-	“(ii) For the purposes of this paragraph, the term “landscaping” means any
32		-	activity of arranging or modifying areas of land and natural scenery for an improved or aesthetic
33		-	effect; the addition, removal, or arrangement of natural forms, features, and plantings; or the
34		-	addition, removal, or modification or retaining walls, ponds, sprinklers systems, or other
35		-	landscape construction services.”.
36		-	(b) Section § 47-2005 is amended by adding a new paragraph (41) to read as follows:
37		-	“(41) The sale of or charge for landscape architecture services as described in §
38		-	47-2853.116 performed by a landscape architect licensed in the District or provided by a
39		-	professional design firm that employs a landscape architect licensed in the District.”.
40		-
41		-	Sec. 3. Applicability.
42		-	(a) This act shall apply upon the date of inclusion of its fiscal effect in an approved
43		-	budget and financial plan.
44		-	(b) The Chief Financial Officer shall certify the date of the inclusion of the fiscal effect in
45		-	an approved budget and financial plan, and provide notice to the Budget Director of the Council
46		-	of the certification. ENROLLED ORIGINAL
	6	+	A BILL 1
	7	+	2
	8	+	25-277 3
	9	+	4
	10	+	IN THE COUNCIL OF THE DISTRICT OF COLUMBIA 5
	11	+	6
	12	+	_________________ 7
	13	+	8
	14	+	9
	15	+	To amend Chapter 20 of Title 47 of the District of Columbia Official Code to clarify that 10
	16	+	landscape architecture services performed by a landscape architect licensed in the District 11
	17	+	or provided by a professional design firm that employs a landscape architect licensed in 12
	18	+	the District are exempt from sales tax, and to amend section 473.1 of Title 9 of the 13
	19	+	District of Columbia Municipal Regulations to make conforming changes. 14
	20	+	15
	21	+	BE IT ENACTED BY THE COUNCIL OF THE DISTRICT OF COLUMBIA, That this 16
	22	+	act may be cited as the “Landscape Architect Services Sales Tax Clarification Amendment Act 17
	23	+	of 2024”. 18
	24	+	Sec. 2. Chapter 20 of Title 47 of the District of Columbia Official Code is amended as 19
	25	+	follows: 20
	26	+	(a) Section 47-2001(n)(1)(M) is amended as follows: 21
	27	+	(1) Strike the phrase “and landscaping.” and insert the phrase “and landscaping; 22
	28	+	except, that the sale of or charge for landscape architecture services shall be exempt pursuant § 23
	29	+	47-2005(41).” in its place. 24
	30	+	(2) Sub-subparagraph (ii) is amended to read as follows: 25
	31	+	“(ii) For the purposes of this paragraph, the term “landscaping” means any 26
	32	+	activity of arranging or modifying areas of land and natural scenery for an improved or aesthetic 27
	33	+	effect; the addition, removal, or arrangement of natural forms, features, and plantings; or the 28 ENGROSSED ORIGINAL
47	34
48	35
49	36
50	37		2
51		-	(c)(1) The Budget Director shall cause the notice of the certification to be published in
52		-	the District of Columbia Register.
53		-	(2) The date of publication of the notice of the certification shall not affect the
54		-	applicability of this act.
55		-
56		-	Sec. 4. Fiscal impact statement.
57		-	The Council adopts the fiscal impact statement in the committee report as the fiscal
58		-	impact statement required by section 4a of the General Legislative Procedures Act of 1975,
59		-	approved October 16, 2006 (120 Stat. 2038; D.C. Official Code § 1-301.47a).
60		-
61		-	Sec. 5. Effective date.
62		-	This act shall take effect following approval by the Mayor (or in the event of veto by the
63		-	Mayor, action by the Council to override the veto) and a 30-day period of congressional review
64		-	as provided in section 602(c)(1) of the District of Columbia Home Rule Act, approved December
65		-	24, 1973 (87 Stat. 813; D.C. Official Code § 1-206.02(c)(1)).
	38	+	addition, removal, or modification or retaining walls, ponds, sprinklers systems, or other 29
	39	+	landscape construction services.”. 30
	40	+	(b) Section § 47-2005 is amended by adding a new paragraph (41) to read as follows: 31
	41	+	“(41) The sale of or charge for landscape architecture services as described in § 32
	42	+	47-2853.116 performed by a landscape architect licensed in the District or provided by a 33
	43	+	professional design firm that employs a landscape architect licensed in the District.”. 34
	44	+	Sec. 3. Applicability 35
	45	+	(a) This act shall apply upon the date of inclusion of its fiscal effect in an approved 36
	46	+	budget and financial plan. 37
	47	+	(b) The Chief Financial Officer shall certify the date of the inclusion of the fiscal effect in 38
	48	+	an approved budget and financial plan, and provide notice to the Budget Director of the Council 39
	49	+	of the certification. 40
	50	+	(c)(1) The Budget Director shall cause the notice of the certification to be published in 41
	51	+	the District of Columbia Register. 42
	52	+	(2) The date of publication of the notice of the certification shall not affect the 43
	53	+	applicability of this act. 44
	54	+	Sec. 4. Fiscal impact statement. 45
	55	+	The Council adopts the fiscal impact statement in the committee report as the fiscal 46
	56	+	impact statement required by section 4a of the General Legislative Procedures Act of 1975, 47
	57	+	approved October 16, 2006 (120 Stat. 2038; D.C. Official Code § 1-301.47a). 48
	58	+	49 ENGROSSED ORIGINAL
66	59
67	60
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69		-	______________________________
70		-	Chairman
71		-	Council of the District of Columbia
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73		-
74		-
75		-
76		-
77		-	_________________________________
78		-	Mayor
79		-	District of Columbia
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81		-
82		-
	62	+	3
	63	+	Sec. 5. Effective date. 50
	64	+	This act shall take effect following approval by the Mayor (or in the event of veto by the 51
	65	+	Mayor, action by the Council to override the veto) and a 30-day period of congressional review 52
	66	+	as provided in section 602(c)(1) of the District of Columbia Home Rule Act, approved December 53
	67	+	24, 1973 (87 Stat. 813; D.C. Official Code § 1-206.02(c)(1)). 54