PUBLIC LAWS-CH. 258-JULY 16,1947 53 Stat. 1085. D. C. Code §§ 47- 1501 to 47-1543. Ante, p. 331. Time limitation. Applications. Nontransferability. Waiver. Ante, p. 349. so to do issued under this article in addition to all other licenses and permits required by law, except as hereinafter provided. For the first calendar year to which this article is applicable, no license shall be required of any corporation licensed under the provisions of the Act of July 26, 1939, as amended. Every corporation not so licensed and every unincorporated business shall obtain such license within sixty days after the approval of this Act. Every corporation or unincorporated business which commences to engage in or carry on any trade or business in the District after the passage of this Act shall obtain a license under this article within sixty days after the date of the commencement of such trade or business in the District. Applications for licenses shall be filed with the Assessor prior to January 1 of each year upon forms prescribed and furnished by the Assessor, and each application shall be accompanied by a fee of $10. SEC. 2. DURATION OF LICENSE.- A ll licenses issued under this title shall be in effect for the duration of the calendar year for which issued, unless revoked as provided in this title, and shall expire at midnight on the 31st day of December of each year. No license may be transferred to any other corporation or unincorporated business. SEC. 3 . LICENSES TO BE POSTED. -All licenses granted under this title to corporations or unincorporated businesses having an office or place of business in the District must be conspicuously posted in the office or on the premises of the licensee, and said license shall be accessible at all times for inspection by the police or other officers duly authorized to make such inspection. SEC. 4 . WHEnE A CORPORATION OR UNINCORPORATED BUSINESS HAS No OFFICE OR PLACE OF BUSINESS IN THE DISTRICT, AGENT OR EMPLOYEE SHALL CARRY CERTIFICATE OR LICENSE.-Every corporation and every unincorporated business not having an office or place of business in the District which engages in or carries on any trade or business in the District by or through an employee or agent shall procure the license provided by this title. Every employee or agent of any such cor- poration or unincorporated business shall carry either the license or a certificate from the Assessor that the license has been obtained, which license or certificate shall be exhibited to the police or other officers duly authorized to inspect the same. Such certificate shall be in such form as the Assessor shall determine, and shall be furnished, without charge, by the Assessor, upon request. No employee or agent of the corporation not having an office or place of business in the District shall engage in or carry on any trade or business in the Dis- trict for or on behalf of such corporation or unincorporated business unless such corporation or unincorporated business shall have first obtained a license, as provided by this title. SEC. 5 . REVOCATION. -The Commissioners may, after hearin, revoke any license issued hereunder for failure of the licensee to fife a return or corrected return within the time required by this article, or to pay any installment of tax when due. SEC. 6 . RENEWAL. -Licenses shall be renewed for the ensuing calen- dar year upon application as provided in section 1 of this title. No license shall be issued or renewed if the taxpayer has failed or refused to pay any tax or installment thereof, or penalties or interest thereon, imposed by this article: Provided, however, That the Commissioners, in their discretion, for cause shown, may, on such terms or conditions as they may determine or prescribe, waive the provisions of this section. SEC. 7 . PENALTY FOR FAILURE TO OBTAIN LICENSE.- Any corporation or unincorporated business engaged in or carrying on any trade or business in the District or receiving income from sources within the District within the meaning of title X of this article without having obtained a license so to do, within the time prescribed by section 1 of [61 STAT.
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