There is a newer version of the District of Columbia Code
2013 District of Columbia Code
Division VIII — GENERAL LAWS
Title 47 — TAXATION, LICENSING, PERMITS, ASSESSMENTS, AND FEES
Chapter 20 — GROSS SALES TAX
- Section 47-2001 — Definitions.
- Section 47-2002 — Imposition of tax.
- Section 47-2002.01 — Street vendors; minimum sales tax.
- Section 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.
- Section 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.
- Section 47-2002.04 — Special event promoter obligations and penalties.
- Section 47-2002.05 — Ballpark sales taxes.
- Section 47-2002.06 — Verizon Center sales taxes.
- Section 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.
- Section 47-2003 — Reimbursement of vendor for tax.
- Section 47-2004 — Vendor to collect tax; credit for expenses; application.
- Section 47-2005 — Exemptions.
- Section 47-2006 — Application of exemption.
- Section 47-2007 — Action for collection of taxes.
- Section 47-2008 — Rules and regulations.
- Section 47-2009 — Tax to be separately stated.
- Section 47-2010 — Presumption of taxability.
- Section 47-2011 — Tax a personal debt; period of limitation; liens. [Repealed]
- Section 47-2012 — Tax a preferred claim; priority over property taxes.
- Section 47-2013 — Collection of tax; liens; jeopardy assessments; distraint. [Repealed]
- Section 47-2014 — Assumption or refund of tax by vendor unlawful; penalties.
- Section 47-2015 — Monthly returns.
- Section 47-2016 — Payment of tax.
- Section 47-2017 — Annual returns.
- Section 47-2018 — Secrecy of returns; reciprocity.
- Section 47-2019 — Determination of deficiencies.
- Section 47-2020 — Refunds.
- Section 47-2021 — Appeals.
- Section 47-2022 — Sales in bulk. [Repealed]
- Section 47-2023 — Rules and regulations.
- Section 47-2024 — Additional powers.
- Section 47-2025 — Examination of records and witnesses. [Repealed]
- Section 47-2026 — Certificate of registration.
- Section 47-2027 — Certificate of Mayor; presumptions.
- Section 47-2028 — Additional penalties for failure to comply with chapter. [Repealed]
- Section 47-2029 — Assessment of and limitations on deficiencies. [Repealed]
- Section 47-2030 — Prosecutions. [Repealed].
- Section 47-2031 — Notices. [Repealed].
- Section 47-2032 — Extensions of time. [Repealed].
- Section 47-2033 — Dedication of sales tax revenue for the Public School Capital Improvement Fund. [Repealed]
Disclaimer: These codes may not be the most recent version. The District of Columbia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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