District of Columbia Code
Chapter 20 - Gross Sales Tax
§ 47–2016. Payment of tax

(a) At the time of filing his return as provided by this chapter, the taxpayer shall pay to the Collector the taxes imposed by this chapter.
(b) The taxes for the period for which a return is required to be filed by a vendor under this chapter shall be due by the vendor and payable to the Collector on the date limited for the filing of the return for such period, without regard to whether a return is filed or whether the return which is filed correctly shows the amount of gross receipts and taxes due thereon.
(May 27, 1949, 63 Stat. 118, ch. 146, title I, § 136; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
1981 Ed., § 47-2016.
1973 Ed., § 47-2613.
This section is referenced in § 47-2210.
Compensating-use tax, returns and payment of tax, applicability of this section, see § 47-2210.
Office of Collector of Taxes abolished: See Historical and Statutory Notes following § 47-401.

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Structure District of Columbia Code

District of Columbia Code

Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]

Chapter 20 - Gross Sales Tax

§ 47–2001. Definitions

§ 47–2002. Imposition of tax

§ 47–2002.01. Street vendors; minimum sales tax

§ 47–2002.01a. Marketplace facilitators; sales tax requirements

§ 47–2002.02. Tax on gross receipts for transient lodgings or accommodations; food or drink for immediate consumption; spirits sold for consumption on premises; rental vehicles

§ 47–2002.03. Tax on gross receipts for transient lodgings or accommodations; food or drink for immediate consumption; spirits sold for consumption on premises; rental vehicles — Collection of tax and transfer to Washington Convention and Sports Auth...