D.C. Code § 47-2505

Note brokers shall pay a tax of $100 per annum. Every person, firm, company, or association not incorporated (except private banks and bankers) that loans money on promissory notes without real estate or collateral security or advances money on personal property as security without possession of said personal property shall be deemed a note broker; provided, that exception shall be made of cooperative associations whose business is restricted to the members of such association.