(a) A tax is imposed upon all vendors for the privilege of selling at retail certain tangible personal property and for the privilege of selling certain selected services (defined as “retail sale” and “sale at retail” in this chapter). The rate of such tax shall be 6% of the gross receipts from sales of or charges for such tangible personal property and services, except that:
(1) The rate of tax shall be 18% of the gross receipts from the sale of or charges for the service of parking or storing of motor vehicles or trailers, except the service of parking or storing of motor vehicles or trailers on a parking lot owned or operated by the Washington Metropolitan Area Transit Authority and located adjacent to a Washington Metropolitan Area Transit Authority passenger stop or station;
(2)(A) The rate of tax shall be 10.05% of the gross receipts from the sale of or charges for any room or rooms, lodgings, or accommodations furnished to a transient by any hotel, inn, tourist camp, tourist cabin, or any other place in which rooms, lodgings, or accommodations are regularly furnished to transients;
(B) If the occupancy of a room or rooms, lodgings, or accommodations is reserved, booked, or otherwise arranged for by a room remarketer, the tax imposed by this paragraph shall be determined based on the net charges and additional charges received by the room remarketer.
(3) The rate of tax shall be 9% of the gross receipts from the sale of or charges for:
(A) Food or drink prepared for immediate consumption as defined in § 47-2001(g-1);
(B) Spirituous or malt liquors, beers, and wine sold for consumption on the premises where sold; and
(C) Rental or leasing of rental vehicles and utility trailers as defined in § 50-1505.01;
(3A) The rate of tax shall be 10% of the gross receipts of the sales of or charges for spirituous or malt liquors, beers, and wine sold for consumption off the premises where sold;
(4) [Repealed];
(4A) The rate of tax shall be 5.75% of the gross receipts from the sale of or charges for tangible personal property or services by legitimate theaters, or by entertainment venues with 10,000 or more seats, excluding any such theaters or entertainment venues from which such taxes are applied to pay debt service on tax-exempt bonds;
(5) The rate of tax shall be 12% of the gross receipts from the sale of or charges for cigars, excluding premium cigars;
(6) The rate of tax shall be 12% of the gross receipts from the sale of or charges for other tobacco products; and
(7)(A) The rate of tax shall be 6% of the gross receipts from the sale of or charges for medical marijuana, as defined in the Legalization of Marijuana for Medical Treatment Initiative of 1999, transmitted on December 21, 2009 (D.C. Act 13-138) [Chapter 16B of Title 7].
(B) The proceeds of the tax collected under subparagraph (A) of this paragraph shall be deposited in the Healthy DC and Health Care Expansion Fund established by [§ 31-3514.02].
(b) Of the sales tax revenue received pursuant to this section, $460,000 annually shall be used to fund the Reimbursable Detail Subsidy Program in the Alcoholic Beverage Regulation Administration.
CREDIT(S)
(May 27, 1949, 63 Stat. 115, ch. 146, title I, § 125; May 18, 1954, 68 Stat. 117, ch. 218, title XIII, § 1303; Mar. 2, 1962, 76 Stat. 10, Pub. L. 87-408, § 101(a); Sept. 30, 1966, 80 Stat. 856, Pub. L. 89-610, title III, § 301(a); Aug. 2, 1968, 82 Stat. 614, Pub. L. 90-450, title III, § 304; Oct. 31, 1969, 83 Stat. 170, Pub. L. 91-106, title I, § 104; Jan. 5, 1971, 84 Stat. 1932, Pub. L. 91-650, title II, § 201(a)(2); Aug. 29, 1972, 86 Stat. 643, Pub. L. 92-410, title III, § 301(a)(1), (2); Oct. 21, 1975, D.C. Law 1-23, title III, § 301(7), 22 DCR 2099; June 15, 1976, D.C. Law 1-70, title IV, § 408, 23 DCR 541; Mar. 6, 1979, D.C. Law 2-157, § 6, 25 DCR 6995; Sept. 13, 1980, D.C. Law 3-92, § 201(b), 27 DCR 3390; Sept. 26, 1984, D.C. Law 5-113, § 201(b), (c), 31 DCR 3974; July 26, 1989, D.C. Law 8-17, § 4(b), 36 DCR 4160; Sept. 10, 1992, D.C. Law 9-145, § 107(b), 39 DCR 4895; Sept. 30, 1993, D.C. Law 10-25, § 111(e), 40 DCR 5489; June 14, 1994, D.C. Law 10-128, § 104(b), 41 DCR 2096; Sept. 28, 1994, D.C. Law 10-188, § 302(a), 41 DCR 5333; May 16, 1995, D.C. Law 10-255, § 44, 41 DCR 5193; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Aug. 12, 1998, D.C. Law 12-142, § 3(c), 45 DCR 4826; June 5, 2003, D.C. Law 14-307, § 902(a), 49 DCR 11664; May 12, 2006, D.C. Law 16-94, § 2(b), 53 DCR 1649; Mar. 3, 2010, D.C. Law 18-111, § 7241(f), 57 DCR 181; Sept. 24, 2010, D.C. Law 18-223, § 7132, 57 DCR 6242; Apr. 8, 2011, D.C. Law 18-364, § 2(b), 58 DCR 976; Sept. 14, 2011, D.C. Law 19-21, §§ 7002(a)(2), 8032(b), 8042, 8123, 8143, 58 DCR 6226.)
HISTORICAL AND STATUTORY NOTES
Prior Codifications
1981 Ed., § 47-2002.
1973 Ed., § 47-2602.
Effect of Amendments
D.C. Law 14-307, in par. (3A), substituted “9%” for “8%”.
D.C. Law 16-94, in par. (3A), substituted a semicolon for “; and”; in par. (4), substituted “; and” for a period; and added par. (5).
D.C. Law 18-111, in the introductory language, substituted “5.75%, except for the period beginning October 1, 2009, and ending September 30, 2012, the rate shall be 6%,” for “5.75%, except for the period beginning June 1, 1994, and ending September 30, 1994, the rate shall be 7%,”; added pars. (4A) and (6); and rewrote par. (5), which had read as follows:
“(5) The rate of tax shall be 12% of the gross receipts from the sale of or charges for tobacco products other than cigarettes.”
D.C. Law 18-223 deleted “and” from the end of par. (5); substituted “; and” for a period at the end of par. (6); and added par. (7).
D.C. Law 18-364 designated the existing text of par. (2) as par. (2)(A); and added par. (2)(B).
D.C. Law 19-21 designated the existing text as subsec. (a); in the lead-in language of subsec. (a), substituted “6%” for “5.75%, except for the period beginning October 1, 2009, and ending September 30, 2012, the rate shall be 6%”; in subsec. (a)(1), substituted “18%” for “12%”; in subsec. (a)(2)(B), substituted “net charges and additional charges received by the room remarketer” for “net sale or net charges received from the transient by the room remarketer”; in subsec. (a)(3A), substituted “10%” for “9%”; and added subsec. (b).
Temporary Amendments of Section
For temporary (225 day) amendment of section, see § 107(b) of Omnibus Budget Support Temporary Act of 1992 (D.C. Law 9-134, July 23, 1992, law notification 39 DCR 5815).
For temporary (225 day) amendment of section, see § 111(e) of Omnibus Budget Support Temporary Act of 1993 (D.C. Law 10-11, August 6, 1993, law notification 40 DCR 6213).
Emergency Act Amendments
For temporary (90 day) amendment of section, see §§ 902(a) and 903 of Fiscal Year 2003 Budget Support Amendment Emergency Act of 2002 (D.C. Act 14-544, December 4, 2002, 49 DCR 11700).
For temporary (90 day) amendment of section, see §§ 902(a) and 903 of the Fiscal Year 2003 Budget Support Amendment Congressional Review Emergency Act of 2003 (D.C. Act 15-27, February 24, 2003, 50 DCR 2151).
For temporary (90 day) amendment of section, see §§ 902(a) and 903 of Fiscal Year 2003 Budget Support Amendment Second Congressional Review Emergency Act of 2003 (D.C. Act 15-103, June 20, 2003, 50 DCR 5499).
For temporary (90 day) amendment of section, see § 7111(e) of Fiscal Year 2010 Budget Support Emergency Act of 2009 (D.C. Act 18-187, August 26, 2009, 56 DCR 7374).
For temporary (90 day) amendment of section, see § 7241(f) of Fiscal Year 2010 Budget Support Second Emergency Act of 2009 (D.C. Act 18-207, October 15, 2009, 56 DCR 8234).
For temporary (90 day) amendment of section, see § 7241(f) of Fiscal Year Budget Support Congressional Review Emergency Amendment Act of 2009 (D.C. Act 18-260, January 4, 2010, 57 DCR 345).
For temporary (90 day) amendment of section, see § 7132 of Fiscal Year 2011 Budget Support Emergency Act of 2010 (D.C. Act 18-463, July 2, 2010, 57 DCR 6542).
For temporary (90 day) amendment of section, see § 7002(a)(2) of Fiscal Year 2012 Budget Support Emergency Act of 2011 (D.C. Act 19-93, June 29, 2011, 58 DCR 5599).
For temporary (90 day) amendment of section, see § 8002 of Fiscal Year 2012 Budget Support Emergency Act of 2011 (D.C. Act 19-93, June 29, 2011, 58 DCR 5599).
For temporary (90 day) amendment of section, see § 8013 of Fiscal Year 2012 Budget Support Emergency Act of 2011 (D.C. Act 19-93, June 29, 2011, 58 DCR 5599).
Legislative History of Laws
For legislative history of D.C. Law 1-23, see Historical and Statutory Notes following § 47-2001.
For legislative history of D.C. Law 1-70, see Historical and Statutory Notes following § 47-2001.
Law 2-157, the “Rental Vehicle Tax Reform Act of 1978,” was introduced in Council and assigned Bill No. 2-284, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on November 28, 1978 and December 12, 1978, respectively. Signed by the Mayor on December 29, 1978, it was assigned Act No. 2-326 and transmitted to both Houses of Congress for its review.
For legislative history of D.C. Law 3-92, see Historical and Statutory Notes following § 47-2001.
For legislative history of D.C. Law 5-113, see Historical and Statutory Notes following § 47-2001.
For legislative history of D.C. Law 8-17, see Historical and Statutory Notes following § 47-2001.
For legislative history of D.C. Law 9-145, see Historical and Statutory Notes following § 47-2001.
For legislative history of D.C. Law 10-25, see Historical and Statutory Notes following § 47-2002.01.
For legislative history of D.C. Law 10-128, see Historical and Statutory Notes following § 47-2001.
For legislative history of D.C. Law 10-188, see Historical and Statutory Notes following § 47-2002.01.
Law 10-255, the “Technical Amendments Act of 1994,” was introduced in Council and assigned Bill No. 10-673, which was referred to the Committee of the Whole. The Bill was adopted on first and second readings on June 21, 1994, and July 5, 1994, respectively. Signed by the Mayor on July 25, 1994, it was assigned Act No. 10-302 and transmitted to both Houses of Congress for its review. D.C. Law 10-255 became effective May 16, 1995.
Law 12-142, the “Washington Convention Center Authority Financing Amendment Act of 1998,” was introduced in Council and assigned Bill No. 12-379, which was referred to the Committee on Economic Development and the Committee on Finance and Revenue. The Bill was adopted on first and second readings on June 2, 1998, and June 16, 1998, respectively. Signed by the Mayor on June 23, 1998, it was assigned Act No. 12-402 and transmitted to both Houses of Congress for its review. The legislation became effective on August 12, 1998, the date that the President of the United States signed P.L. 105-227, which waived the 30-day Congressional review period for this law.
For Law 14-307, see notes following § 47-903.
For Law 16-94, see notes following § 47-2001.
For Law 18-111, see notes following § 47-305.02.
For Law 18-223, see notes following § 47-355.05.
For history of Law 18-364, see notes under § 47-2001.
For Law 19-21, see notes following § 47-305.02.
Effective Dates
For effective date of § 201 of D.C. Law 5-113, see Historical and Statutory Notes following § 47-2001.
Miscellaneous Notes
Expiration of §§ 301, 302 and 303 of D.C. Law 10-188: See Historical and Statutory Notes following § 47-2002.02.
Mayor authorized to issue rules: See second paragraph of note to § 47-2601.
Audit of accounts and operation of Authority: See Historical and Statutory Notes following § 47-2002.02.
Expiration of §§ 301, 302 and 303 of D.C. Law 10-188: Section 2(l)(1) of D.C. Law 12-142 provides that § 306(a) of D.C. Law 10-188, providing for the expiration of that act, is repealed. Section 2(l)(2) of D.C. Law 12-142 provides that the subsection shall apply as of February 27, 1997.
Section 903 of D.C. Law 14-307 provides:
“Sec. 903. Applicability.
“Section 902 shall apply as of January 1, 2003.”
Section 4 of D.C. Law 16-94 provides that § 2 shall apply as of April 1, 2006.
Short title: Section 7131 of D.C. Law 18-223 provided that subtitle N of title VII of the act may be cited as the “Health Care Expansion Act of 2010”.
Short title: Section 8041 of D.C. Law 19-21 provided that subtitle E of title VIII of the act may be cited as “Parking Tax Enhancement Act of 2011”.
Section 8043 of D.C. Law 19-21 provides:
“Sec. 8043. This subtitle shall apply as of July 1, 2011; provided, that this subtitle shall apply as of October 1, 2011, if, for fiscal year 2011, the Chief Financial Officer certifies, in his June 2011 Revenue Estimate, that annual revenue will exceed the annual revenue estimate incorporated in the approved financial plan and budget for fiscal year 2011 by an amount sufficient to offset the loss of revenue proceeding from the delay of the applicability date from July 1, 2011 to October 1, 2011.”
Section 8124 of D.C. Law 19-21 provides:
“Sec. 8124. This subtitle shall apply as of July 1, 2011.”
