(a) On or before the 20th day of each calendar month, every vendor who has made any sale at retail, taxable under the provisions of this chapter, during the preceding calendar month, shall file a return with the Mayor. Such returns shall show the total gross proceeds of the vendor’s business for the month for which the return is filed; the gross receipts of the business of the vendor upon which the tax is computed; the amount of tax for which the vendor is liable and such other information as the Mayor deems necessary for the computation and collection of the tax.
(a-1) For the purposes of this chapter and Chapter 22 of this title, a room remarketer shall be deemed a vendor with respect to additional charges and shall file returns and remit tax with respect to such additional charges. The room remarketer shall collect and remit the tax imposed by this chapter and Chapter 22 of this title with respect to the net charges for the accommodations to the operator of the hotel, inn, tourist camp, tourist cabin, or any other place in which rooms, lodgings, or accommodations are regularly furnished to transients for a consideration. The operator shall be deemed a vendor with respect to such net charges and shall file returns and remit tax with respect to such net charges.
(b) The Mayor may permit or require the returns to be made for other periods and upon such other dates as he may specify; provided, that the gross receipts during any tax year shall be included in returns covering such year and no other.
(c) The form of returns shall be prescribed by the Mayor and shall contain such information as he may deem necessary for the proper administration of this chapter. The Mayor may require amended returns to be filed within 20 days after notice and to contain the information specified in the notice.
(May 27, 1949, 63 Stat. 118, ch. 146, title I, § 135; July 24, 1982, D.C. Law 4-131, § 223, 29 DCR 2418; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Sept. 14, 2011, D.C. Law 19-21, § 7002(a)(4), 58 DCR 6226; Sept. 20, 2012, D.C. Law 19-168, § 7113, 59 DCR 8025.)
1981 Ed., § 47-2015.
1973 Ed., § 47-2612.
This section is referenced in § 47-2210.
D.C. Law 19-21 added subsec. (a-1).
The 2012 amendment by D.C. Law 19-168, in (a-1), added “of this title” in the first and second sentences, in the first sentence, substituted “shall be deemed a vendor” for “is a vendor only” and deleted “only” at the end, in the second sentence, substituted “collect and remit” for “also collect” and “for the accommodations” for “and shall remit the tax,” and deleted “to be” following “be deemed” in the last sentence; and made stylistic changes.
Compensating-use tax, returns and payment of tax, applicability of this section, see § 47-2210.
Real property assessment and tax, classes of property, disputed occupancy of improved real property, see § 47-813.
For temporary (90 day) amendment of section, see § 7002(a)(4) of Fiscal Year 2012 Budget Support Emergency Act of 2011 (D.C. Act 19-93, June 29, 2011, 58 DCR 5599).
For temporary (90 day) amendment of section, see § 9 of Revised Fiscal Year 2012 Budget Support Technical Clarification Emergency Amendment Act of 2011 (D.C. Act 19-157, October 4, 2011, 58 DCR 8688).
For temporary (90 day) amendment of section, see § 7113 of Fiscal Year 2013 Budget Support Emergency Act of 2012 (D.C. Act 19-383, June 19, 2012, 59 DCR 7764).
For temporary (90 day) amendment of section, see § 7113 of Fiscal Year 2013 Budget Support Congressional Review Emergency Act of 2012 (D.C. Act 19-413, July 25, 2012, 59 DCR 9290).
Section 9 of D.C. Law 19-53 amended subsec. (a-1) to read as follows:
“(a-1) For purposes of this chapter and Chapter 22, a room remarketer shall be deemed a vendor with respect to additional charges and shall file returns and remit tax with respect to such additional charges. The room remarketer shall collect and remit the tax imposed by this chapter and Chapter 22 with respect to the net charges for the accommodations to the operator of the hotel, inn, tourist camp, tourist cabin, or any other place in which rooms, lodgings, or accommodations are regularly furnished to transients for a consideration. The operator shall be deemed a vendor with respect to such net charges and shall file returns and remit tax with respect to such net charges.”.
Section 15(b) of D.C. Law 19-53 provided that the act shall expire after 225 days of its having taken effect.
Structure District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
§ 47–2002.01. Street vendors; minimum sales tax
§ 47–2002.01a. Marketplace facilitators; sales tax requirements
§ 47–2002.03a. Additional tax on gross receipts for transient lodgings or accommodations
§ 47–2002.04. Special event promoter obligations and penalties
§ 47–2002.05. Ballpark sales taxes
§ 47–2002.06. Verizon Center sales taxes
§ 47–2003. Reimbursement of vendor for tax
§ 47–2004. Vendor to collect tax; credit for expenses; application
§ 47–2006. Application of exemption
§ 47–2007. Action for collection of taxes
§ 47–2008. Rules and regulations
§ 47–2009. Tax to be separately stated
§ 47–2010. Presumption of taxability
§ 47–2011. Tax a personal debt; period of limitation; liens. [Repealed]
§ 47–2012. Tax a preferred claim; priority over property taxes
§ 47–2013. Collection of tax; liens; jeopardy assessments; distraint. [Repealed]
§ 47–2014. Assumption or refund of tax by vendor unlawful; penalties
§ 47–2018. Secrecy of returns; reciprocity
§ 47–2019. Determination of deficiencies
§ 47–2022. Sales in bulk. [Repealed]
§ 47–2023. Rules and regulations
§ 47–2025. Examination of records and witnesses. [Repealed]
§ 47–2026. Certificate of registration
§ 47–2027. Certificate of Mayor; presumptions
§ 47–2028. Additional penalties for failure to comply with chapter. [Repealed]
§ 47–2029. Assessment of and limitations on deficiencies. [Repealed]
§ 47–2030. Prosecutions. [Repealed]
§ 47–2031. Notices. [Repealed]