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D.C. Municipal Regulations (Last Updated: September 13, 2017) |
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Title 9. TAXATION AND ASSESSMENTS |
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Chapter 9-4. SALES AND USE TAXES |
Section 9-499. DEFINITIONS
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499.1When used in this chapter, the following words and phrases shall have the meaning ascribed:
Deputy Chief Financial Officer - the Deputy Chief Financial Officer of the Office of Tax and Revenue.
Employment - an occupation or job by which a person earns income.
Job Seeker - any person who seeks employment whether the employment is full-time, temporary or part-time. Job Seeker shall not include an employee of any agency or entity where the employee is leased or assigned to work for a business or organization, provided the agency has issued a wage and tax statement (Form W-2) to the employee.
Vendor - shall have the same meaning as provided in § 125 of the District of Columbia Sales Tax Act and §§ 201 through 211 of the District of Columbia Use Tax Act, approved May 27, 1949 (63 Stat. 115; D.C. Code § 47 - 2002).