2023 District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 20 - Gross Sales Tax
§ 47–2002.01. Street vendors; minimum sales tax

(a) For the purposes of this section, the term:

(1) “Business Beneficial License Holder” means a corporation, limited liability company, partnership, or other business entity that is the beneficial owner of the vending license held by an Employee License Holder.

(2) “Employee License Holder” means an individual street vendor who holds a vending license as an employee, agent, or representative, or for the ultimate benefit, of a corporation, limited liability company, partnership, or other business entity.

(3) “MST” means the minimum sales tax that a street vendor is obligated to pay.

(4) “Street vendor” means a person licensed to vend from a sidewalk, roadway, or other public space under Chapter 1A of Title 37.

(b)(1) Except as provided in subsection (c) or (d) of this section, a street vendor who holds a license, including a temporary license, authorizing the vending of merchandise, food, or services from public space or from door to door who has collected less than $375 in sales tax for the quarter shall file a return pursuant to § 47-2002 and as required by the Office of the Chief Financial Officer’s Office of Tax and Revenue and remit a $375 MST payment for the quarter being reported.

(2) A MST payment shall be made in a manner prescribed by the Office of the Chief Financial Officer’s Office of Tax and Revenue.

(3) If a MST payment is not timely remitted, the unpaid MST payment shall be considered unpaid sales tax and all sections of this chapter applicable to the collection and assessment of unpaid sales tax and the imposition of interest and penalties shall apply.

(c) Except as provided in subsection (d) of this section, if a street vendor has collected sales tax in excess of $375 for the quarter being reported, subsection (b) of this section shall not apply and the street vendor shall file a return pursuant to § 47-2002 and as required by the Office of the Chief Financial Officer’s Office of Tax and Revenue and remit the full amount of the sales tax collected for the quarter being reported.

(d)(1) Notwithstanding any other provision of this section, if an individual street vendor holds a vending license as an Employee License Holder for a Business Beneficial License Holder, the Employee License Holder shall not be individually responsible for filing a return or remitting an MST under this section. If the Business Beneficial License Holder files a single, consolidated return pursuant to § 47-2002, reporting all sales tax collected by all Employee License Holders who are employed by or otherwise affiliated with the Business Beneficial License Holder, and remitting the full amount of the sales tax due by all such Employee License Holders for the quarter being reported, the return shall report the vending license number of each vending license held by an Employee License Holder for which information is included in the return.

(2) The Business Beneficial License Holder shall be responsible for maintaining all books and records of the sales made by its employee street vendors pursuant to § 47-4311.

(3) A consolidated sales tax filing shall be filed electronically in the manner prescribed by the Office of Tax and Revenue.

(e)(1) Notwithstanding §§ 47-4221 and 47-4222, the Chief Financial Officer shall abate any unpaid portion of the assessment of the minimum tax (or a liability in respect of a minimum tax) imposed by this section and certified by the Mayor as eligible for abatement pursuant to § 37-131.08c.

(2) The Mayor shall certify to the Chief Financial Officer each taxpayer eligible for an abatement of minimum tax imposed by this section and any interest or penalties imposed under this title. The certification shall identify:

(A) The specific taxpayer (including taxpayer identification number and District sales tax account number);

(B) The amount of any such abatement of minimum tax, interest, and penalty to be abated;

(C) The relevant tax periods subject to abatement; and

(D) Such other information as the Chief Financial Officer shall require.

(3) The tax periods eligible for abatement under this subsection are the quarter ending March 31, 2010 through the quarter ending immediately after [July 1, 2023].

(4) All requests for abatement under this subsection must be filed by the taxpayer with the Chief Financial Officer on or before September 30, 2028, in the manner and form prescribed by the Chief Financial Officer.

(5) Nothing in this subsection shall be construed as authorizing an abatement or refund of any minimum tax, interest, or penalties previously paid.

(May 27, 1949, 63 Stat. 112, ch. 146, title I, § 125a; as added Sept. 30, 1993, D.C. Law 10-25, § 111(f), 40 DCR 5489; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Oct. 22, 2009, D.C. Law 18-71, § 12(c)(1), 56 DCR 6619; July 13, 2012, D.C. Law 19-149, § 2(a)(2), 59 DCR 5129; July 1, 2023, D.C. Law 25-21, § 4, 70 DCR 6762.)

1981 Ed., § 47-2002.1.

This section is referenced in § 47-2762.

D.C. Law 18-71 rewrote subsec. (a); in subsec. (b)(2), substituted “license authorizing the vending of merchandise, food, or services from public space or from door to door, including a temporary license” for “Class A license, Class B license, Class C nonfood license, Class C food license, or any combination of these licenses”; and repealed subsec. (b)(4).

D.C. Law 19-149 rewrote the section.

Section 7098 of D.C. Law 25-50 repealed section 5 of D.C. Law 25-21 removing the applicability provision impacting this section. Therefore the amendment of this section by section 4 of Law 25-21 has been implemented.

Applicability of D.C. Law 25-21: § 5 of D.C. Law 25-21 provided that the change made to this section by § 4 of D.C. Law 25-21 is subject to the inclusion of the law’s fiscal effect in an approved budget and financial plan. Therefore that amendment has not been implemented.

For temporary (90 days) creation of § 47-2002.01a, see § 2(b)(3) of Internet Sales Tax Emergency Amendment Act of 2018 (D.C. Act 22-556, Dec. 31, 2018, 66 DCR 262).

For temporary (90 day) amendment of section, see § 10(c)(1) of Vending Regulation Emergency Act of 2008 (D.C. Act 17-322, March 19, 2008, 55 DCR 3445).

For temporary (90 day) amendment of section, see § 10(c)(1) of Vending Regulation Emergency Act of 2009 (D.C. Act 18-9, January 29, 2009, 56 DCR 1638).

For temporary (90 day) amendment of section, see § 10(c)(1) of Vending Regulation Congressional Review Emergency Act of 2009 (D.C. Act 18-47, April 27, 2009, 56 DCR 3574).

Section 11(c)(1) of D.C. Law 17-172 rewrote subsec. (a) to read as follows:

“(a) For the purposes of this section, the term ‘street vendor’ means a person licensed to vend from a sidewalk, roadway, or other public space under the Vending Regulation Temporary Act of 2008, passed on 2nd reading on April 1, 2008 (Enrolled version of Bill 17-653).”; and, in subsec. (b), substituted “license authorizing the vending of merchandise, food, or services from public space or from door to door, including a temporary license,” for “Class A license, Class B license, Class C nonfood license, Class C food license, or any combination of these licenses” in par. (2), and repealed par. (4).

Section 13(b) of D.C. Law 17-172 provided that the act shall expire after 225 days of its having taken effect.

Section 10(c)(1) of D.C. Law 18-4 rewrote subsec. (a) to read as follows:

“(a) For the purposes of this section, the term ‘street vendor’ means a person licensed to vend from a sidewalk, roadway, or other public space on or after March 19, 2008.”.; and, in subsec. (b), substituted “license authorizing the vending of merchandise, food, or services from public space or from door to door, including a temporary license,” for “Class A license, Class B license, Class C nonfood license, Class C food license, or any combination of these licenses” in par. (2), and repealed par. (4).

Section 12(b) of D.C. Law 18-4 provided that the act shall expire after 225 days of its having taken effect.

Section 3 of D.C. Law 19-149 provided: “Sec. 3. Applicability. This act shall apply as of October 1, 2012.”