District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 22 - Compensating-Use Tax

§ 47–2201. Definitions - (a)(1) “Retail sale”, “sale at retail”, and “sold at retail”...

§ 47–2202. Imposition of tax - (a) There is hereby imposed and there shall be paid...

§ 47–2202.01. 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 taxes...

§ 47–2202.02. 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...

§ 47–2202.03. Additional tax on gross receipts for transient lodgings or accommodations - (a) A tax, separate from, and in addition to, the...

§ 47–2203. Collection of tax by vendor - Every vendor engaging in business in the District and making...

§ 47–2204. Nonresident vendors - Every vendor or retailer not engaging in business in the...

§ 47–2205. Payment of tax by purchaser - If a purchaser has not reimbursed for the tax such...

§ 47–2206. Exemptions - The tax imposed by this chapter shall not apply to...

§ 47–2207. Collection of tax. [Repealed] - Repealed. (May 27, 1949, 63 Stat. 127, ch. 146, title...

§ 47–2208. Surety bonds - Every vendor or retailer not engaging in business in the...

§ 47–2209. Assumption or refund of tax by vendor unlawful - The provisions of § 47-2014 are hereby incorporated in and...

§ 47–2210. Returns and payment of tax - The provisions of §§ 47-2015, 47-2016, 47-2017, and 47-2018 are...

§ 47–2211. Monthly returns; content and form; payment of tax - (a) Every purchaser who is required to pay the tax...

§ 47–2212. Certificate of registration - The provisions of § 47-2026 are hereby incorporated in and...

§ 47–2213. Incorporation and application of certain provisions of Chapter 20 - The provisions of §§ 47-2019 to 47-2021, 47-2023, 47-2024, and...

§ 47–2214. Application of chapter - The provisions of this chapter regarding the assessment of interest...