If a purchaser has not reimbursed for the tax such vendors or retailers as are required or authorized to pay the tax, as the case may be, such purchaser shall file a return as hereinafter provided and pay to the Mayor a tax at the rates provided in § 47-2002 on the sales prices of property and services purchased at retail sale.
(May 27, 1949, 63 Stat. 127, ch. 146, title II, § 215; May 18, 1954, 68 Stat. 118, ch. 218, title XIII, § 1308; July 24, 1982, D.C. Law 4-131, § 219, 29 DCR 2418; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
1981 Ed., § 47-2205.
1973 Ed., § 47-2705.
Structure District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 22 - Compensating-Use Tax
§ 47–2202.03. Additional tax on gross receipts for transient lodgings or accommodations
§ 47–2203. Collection of tax by vendor
§ 47–2204. Nonresident vendors
§ 47–2205. Payment of tax by purchaser
§ 47–2207. Collection of tax. [Repealed]
§ 47–2209. Assumption or refund of tax by vendor unlawful
§ 47–2210. Returns and payment of tax
§ 47–2211. Monthly returns; content and form; payment of tax
§ 47–2212. Certificate of registration
§ 47–2213. Incorporation and application of certain provisions of Chapter 20