District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 20 - Gross Sales Tax

§ 47–2001. Definitions - (a) Repealed. (a-1) “Additional charges” means the excess of the...

§ 47–2002. Imposition of tax - *NOTE: This section includes amendments by temporary legislation that will...

§ 47–2002.01. Street vendors; minimum sales tax - (a) For the purposes of this section, the term: (1)...

§ 47–2002.01a. Marketplace facilitators; sales tax requirements - Marketplace facilitators shall collect and remit sales tax on all...

§ 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 - A tax, separate from, and in addition to, the tax...

§ 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... - (a) The Mayor shall collect and deposit in a lockbox...

§ 47–2002.03a. Additional tax on gross receipts for transient lodgings or accommodations - (a) A tax, separate from and in addition to, the...

§ 47–2002.04. Special event promoter obligations and penalties - (a) A promoter of a special event shall submit to...

§ 47–2002.05. Ballpark sales taxes - (a) For the purposes of this section, the term: (1)...

§ 47–2002.06. Verizon Center sales taxes - (a) For the purposes of this section, the term: (1)...

§ 47–2002.07. Revenue from tax on gross receipts from sale of or charges for service of parking or storing vehicles of trailers dedicated to WMATA operating subsidy - All of the revenue derived from the collection of the...

§ 47–2003. Reimbursement of vendor for tax - (a) Reimbursement for the tax imposed upon the vendor shall...

§ 47–2004. Vendor to collect tax; credit for expenses; application - (a) For the purpose of collecting his reimbursement as provided...

§ 47–2005. Exemptions - Gross receipts from the following sales shall be exempt from...

§ 47–2006. Application of exemption - The exemption provided for in § 47-2005(19) shall apply to...

§ 47–2007. Action for collection of taxes - No administrative or civil action for the collection by the...

§ 47–2008. Rules and regulations - The Mayor is authorized to promulgate such rules and regulations...

§ 47–2009. Tax to be separately stated - Upon each sale of tangible personal property or services, the...

§ 47–2010. Presumption of taxability - It shall be presumed that all receipts from the sale...

§ 47–2011. Tax a personal debt; period of limitation; liens. [Repealed] - Repealed. (May 27, 1949, 63 Stat. 117, ch. 146, title...

§ 47–2012. Tax a preferred claim; priority over property taxes - Whenever the business or property of any person subject to...

§ 47–2013. Collection of tax; liens; jeopardy assessments; distraint. [Repealed] - Repealed. (May 27, 1949, 63 Stat. 118, ch. 146, title...

§ 47–2014. Assumption or refund of tax by vendor unlawful; penalties - It shall be unlawful for any vendor to advertise or...

§ 47–2015. Monthly returns - (a) On or before the 20th day of each calendar...

§ 47–2016. Payment of tax - (a) At the time of filing his return as provided...

§ 47–2017. Annual returns - On or before 30 days after the end of the...

§ 47–2018. Secrecy of returns; reciprocity - (a)(1) Except to any official of the District, having a...

§ 47–2019. Determination of deficiencies - If a return required by this chapter is not filed,...

§ 47–2020. Refunds - (a) Any tax that has been erroneously or illegally collected...

§ 47–2021. Appeals - (a) Any person aggrieved by a final determination of tax...

§ 47–2022. Sales in bulk. [Repealed] - Repealed. (May 27, 1949, 63 Stat. 121, ch. 146, title...

§ 47–2023. Rules and regulations - The Mayor may issue rules and regulations to carry out...

§ 47–2024. Additional powers - In addition to the powers granted to the Mayor in...

§ 47–2025. Examination of records and witnesses. [Repealed] - Repealed. (May 27, 1949, 63 Stat. 122, ch. 146, title...

§ 47–2026. Certificate of registration - (a) No person shall engage or continue to engage in...

§ 47–2027. Certificate of Mayor; presumptions - The certificate of the Mayor to the effect that a...

§ 47–2028. Additional penalties for failure to comply with chapter. [Repealed] - Repealed. (May 27, 1949, 63 Stat. 123, ch. 146, title...

§ 47–2029. Assessment of and limitations on deficiencies. [Repealed] - Repealed. (May 27, 1949, 63 Stat. 123, ch. 146, title...

§ 47–2030. Prosecutions. [Repealed] - Repealed. (May 27, 1949, 63 Stat. 124, ch. 146, title...

§ 47–2031. Notices. [Repealed] - Repealed. (May 27, 1949, 63 Stat. 124, ch. 146, title...

§ 47–2032. Extensions of time. [Repealed] - Repealed. (May 27, 1949, 63 Stat. 124, ch. 146, title...

§ 47–2033. Dedication of sales tax revenue for the Public School Capital Improvement Fund. [Repealed] - Repealed. (June 8, 2006, D.C. Law 16-123, § 121(b), 53...