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2020 District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 22 - Compensating-Use Tax
- § 47–2201. Definitions
- § 47–2202. Imposition of tax
- § 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
- § 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 Authority
- § 47–2202.03. Additional tax on gross receipts for transient lodgings or accommodations
- § 47–2203. Collection of tax by vendor
- § 47–2204. Nonresident vendors
- § 47–2205. Payment of tax by purchaser
- § 47–2206. Exemptions
- § 47–2207. Collection of tax. [Repealed]
- § 47–2208. Surety bonds
- § 47–2209. Assumption or refund of tax by vendor unlawful
- § 47–2210. Returns and payment of tax
- § 47–2211. Monthly returns; content and form; payment of tax
- § 47–2212. Certificate of registration
- § 47–2213. Incorporation and application of certain provisions of Chapter 20
- § 47–2214. Application of chapter
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