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2021 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 Authority
- § 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
- § 47–2002.07. 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
- § 47–2003. Reimbursement of vendor for tax
- § 47–2004. Vendor to collect tax; credit for expenses; application
- § 47–2005. Exemptions
- § 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 [Repealed]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 [Repealed]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
- § 47–2015. Monthly returns
- § 47–2016. Payment of tax
- § 47–2017. Annual returns
- § 47–2018. Secrecy of returns; reciprocity
- § 47–2019. Determination of deficiencies
- § 47–2020. Refunds
- § 47–2021. Appeals
- § 47–2022. Sales in bulk. [Repealed]
- § 47–2023. Rules and regulations
- § 47–2024. Additional powers
- § 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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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]
- § 47–2032. Extensions of time. [Repealed]
- § 47–2033. Dedication of sales tax revenue for the Public School Capital Improvement Fund. [Repealed]
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