Section 11-2041. Transitional provisions  


Latest version.
  • The taxes imposed under paragraph
      one of subdivision (a) of section 11-2040 of this  subchapter  shall  be
      paid  with  respect  to  receipts from all sales of services on or after
      September first, nineteen  hundred  seventy-five  although  rendered  or
      agreed to be rendered under a prior contract. Where a service is sold on
      a  monthly,  quarterly,  yearly or other term basis, the charge for such
      service shall be subject to tax under this subchapter to the extent that
      such charge is applicable to any period on  or  after  September  first,
      nineteen  hundred  seventy-five, and such charge shall be apportioned on
      the basis of the ratio of the number of days falling within such  period
      to the total number of days in the full term or period.