District of Columbia Administrative Code

700 GENERAL PROVISIONS 700.1 The provisions of this chapter shall govern the filing of personal property tax returns and the payment of the personal property tax in the District of Columbia. 700.2 For the purposes of this section, the words, terms and phrases defined in § 2 of th…

701 LEASED TANGIBLE PERSONAL PROPERTY 701.1 Leased tangible personal property is any tangible personal property which is leased, rented, used or otherwise made available to a person other than the owner under a written or unwritten bailment agreement. 701.2 Leases shall be classi…

702 LEASEHOLD IMPROVEMENTS 702.1 Any real property improvement that does not become an integral part of the realty and leasehold improvements shall be subject to personal property tax if the improvement meets the following conditions: (a) Primary function of the improvement is di…

703 SPECIAL EQUIPMENT MOUNTED ON A MOTOR VEHICLE OR TRAILER 703.1 Special equipment mounted on a motor vehicle or trailer and not used primarily for the transportation of persons or property shall be taxed as tangible personal property. 703.2 For the valuation of special equipmen…

704 REPORTING REQUIREMENTS 704.1 Construction companies, doing business in the District of Columbia at any time from July 2nd of the preceding tax year to July 1st of the current tax year, shall apportion the current value of tangible personal property as of July 1st of the curre…

705 DEPRECIATION 705.1 Depreciation rates, in general, shall be published in the instructions for filing a personal property tax return. 705.2 The depreciation rate on a specific type of tangible personal property that is not shown in the instructions for filing a personal proper…

706 VALUATION 706.1 In the case of a change in the taxpayer's organizational structure, any substituted basis of value other than the original cost shall not be used if the taxpayer's organizational structure or entity change embraces the same depreciable tangible personal proper…

707 EXEMPT ORGANIZATIONS 707.1 The responsibility for establishing the right to exemption from the personal property tax shall rest upon the organization claiming the exemption. 707.2 An organization shall not be exempt merely because it is not organized and operated for profit. …

708 DEPRECIATION GUIDELINES 708.1 For the personal property tax year beginning July 1, 1989 and ending June 30, 1990 (Tax Year 1990) and thereafter, the depreciation guide set forth in §§ 708.2 through 708.9 shall be used for the tangible personal property acquired on or after Ju…

709 PERSONAL PROPERTY TAX EXEMPTION CREDIT FOR TELECOMMUNICATION COMPANIES 709.1 Subject to the provisions of §§ 710.2 and 710.3 for the personal property tax year beginning July 1, 1988 and ending June 30, 1989 (tax year 1989), and for each succeeding year, each telecommunicatio…

710 PERSONAL PROPERTY TAX EXEMPTION FOR TELECOMMUNICATIONS COMPANIES SUBJECT TO THE TELECOMMUNICATION SERVICE TAX 710.1 For the personal property tax year beginning July 1, 1990, and ending June 30, 1991 (tax year 1991), and for each succeeding year, each telecommunication compan…

800 GENERAL PROVISIONS 800.1 The provisions of this chapter are adopted by the Council of the District of Columbia under authority of § 18 of the Act of April 23, 1924, 43 Stat. 110, ch. 131, as amended (also referred to in this chapter as the "Act"), D.C. Code § 47-2315. 800.2 T…

801 BOOKS AND RECORDS OF LICENSED FUEL IMPORTERS 801.1 Each licensed importer of motor vehicle fuel into the District of Columbia shall keep permanent books showing purchases, transfers, sales, or other dispositions and uses of motor vehicle fuel. 801.2 The records required under…

802 RECORDS OF MOTOR FUEL RETAILERS 802.1 A permanent record shall be maintained for one (1) year by the retailer of daily gross purchases, gross sales, and bookkeeping inventory. 802.2 All records of the retailers shall be subject to inspection during usual business hours by the…

803 LOCAL REPRESENTATIVES OF FUEL IMPORTERS 803.1 Each licensed importer shall designate a local representative and maintain a local office or place of business within the District of Columbia. 803.2 Each change of address of the local office shall be reported in writing within t…

804 RESALES AND TRANSFERS 804.1 If motor vehicle fuel is resold or transferred by the licensed importer into other jurisdictions, official copies of delivery tickets or sales invoices shall be kept in the local office. 804.2 Records of sales directly to an agency of the U.S. gove…

805 IDENTIFICATION REQUIRED ON DELIVERY VEHICLES 805.1 Each tank wagon, truck trailer, or motor vehicle which bears or contains motor vehicle fuel, kerosene, motor oil, or other petroleum product(s) for delivery in or transport through the District, shall have printed or painted …

806 DELIVERY INVOICES 806.1 Each operator or other person in charge of each tank wagon, truck, trailer, or vehicle described in § 805.1 shall have in his or her possession at the time of delivery or deliveries a true legible invoice or ticket showing in liquid measure the gallona…

807 SALES OF MOTOR FUEL TO THE UNITED STATES GOVERNMENT 807.1 Sales of motor fuel to the United States government and its agencies shall not be subject to the tax. The provisions of this section shall govern the procedures for making and reporting such sales. 807.2 If sales are m…

808 SALES OF MOTOR FUEL TO FOREIGN GOVERNMENTS AND AGENCIES 808.1 Motor fuel sold to a foreign government shall be sold to an individual designated as the representative of that government. 808.2 Diplomats, employees of foreign governments and agencies, and certain members of the…

900 GENERAL PROVISIONS 900.1 The provisions of this chapter are adopted under authority of title 1, § 103 of Public Law 89-11, approved April 14, 1965, the "Compact on Taxation of Motor Fuels Consumed by Interstate Buses" (also referred to in this chapter as the "Act"), D.C. Code…

901 MAINTENANCE OF RECORDS BY CARRIERS 901.1 Each carrier shall keep those records which are required to be kept by the Deputy Chief Financial Officer, and shall preserve all records required under this section for a period of three (3) years. 901.2 The Deputy Chief Financial Off…

902 REPORTS AND PAYMENT OF TAX 902.1 Each carrier shall keep accurate and complete records of the following: (a) The number of miles traveled in all operations both within and without the District; (b) The number of miles traveled within the District; and (c) The amount of motor …

903 CREDIT AND REFUND 903.1 Each carrier shall be entitled to a credit equivalent to the total amount of tax per gallon on all motor fuel purchased by that carrier within the District and used in operations either within or outside the District, and upon which the motor fuel tax …

904 BOND FOR PAYMENT OF TAX 904.1 The Deputy Chief Financial Officer may in his discretion require a carrier to file a bond in the form to be prescribed by the Deputy Chief Financial Officer, in a sum approximating twelve (12) times the average monthly motor fuel tax paid by the …

905 DETERMINATION OF TAX 905.1 In the absence of records showing the number of miles actually operated per gallon of motor fuel, it shall be conclusively presumed that the average mileage so operated by the bus in all operations, within or without the District, during the tax per…

906 ENFORCEMENT AND PENALTIES 906.1 Any person violating any provision of this chapter shall, upon conviction, be punished by a fine of not more than three hundred dollars ($ 300), or imprisonment for not more than ten (10) days, or both. 906.2 Any person who, for the purpose of …

907 MOTOR FUEL SOLD TO THE UNITED STATES GOVERNMENT OR GOVERNMENTS AND AGENCIES OF FOREIGN COUNTRIES 907.1 The provisions of § 807 of Chapter 8 of this title shall apply to sales of motor fuel under this chapter. 907.2 The provisions of § 808 of Chapter 8 of this title shall appl…

9900 GENERAL PROVISIONS 9900.1 The terms and phrases used in this title shall have the meanings set forth in this section unless the text or context of the particular chapter, section, subsection, or paragraph provides otherwise.

9901 DEFINITIONS: INCOME AND FRANCHISE TAXES 9901.1 The definitions in this section apply to the provisions of Chapter 1 of this title, “Income and Franchise Taxes.” Allocated - (as used in reference to income and deductions from income) a determination based upon actual figures …

9902 [RESERVED]

9903 DEFINITIONS: REAL PROPERTY TAXES 9903.1 The definitions in this section shall apply to the provisions of Chapters 3 and 20 of this title. Class One Property - in addition to the definition set forth in the Act, as amended (D.C. Code, 47-813), vacant real property which abuts…

100 PLANNING AN INCLUSIVE CITY 100.1 The nation’s capital, a global center of knowledge and power, is the central city of one of America’s largest and most prosperous metropolitan areas. It is also home – a District of great neighborhoods, a vibrant downtown, historic buildings, …

101 THE COMPREHENSIVE PLAN’S LEGAL BASIS, ROLE AND CONTENT SOURCE: District of Columbia Comprehensive Plan Act of 1984, effective April 10, 1984 (D.C. Law 5-76; 31 DCR 1049 (March 9, 1984)); as amended by District of Columbia Comprehensive Plan Act of 1984 Land Use Element Amendm…

102 LEGISLATIVE FOUNDATION 102.1 The District Charter vests the mayor with the authority to initiate, develop, and submit a Comprehensive Plan to the DC Council, as well as the power to propose amendments following the Comprehensive Plan’s adoption (87 Stat. 792, Pub. L. 93-198, …

103 THE FAMILY OF PLANS 103.1 The Comprehensive Plan can be thought of as the centerpiece of a Family of Plans that guide public policy in the District (See Figure 1.1). In the past, there was a lack of clarity about the relationship between the Comprehensive Plan and the many ot…

104 THE THREE TIERS OF PLANNING 104.1 Before 2006, the District used a three-tiered system of city planning comprised of: Citywide policies Ward-level policies Small area policies 104.2 Since 2006, the Comprehensive Plan has been the repository for the District-wide and Large Pla…

105 MOVING FROM PLAN TO ACTION 105.1 This Comprehensive Plan also includes a chapter on plan implementation. The Implementation Element describes how the Comprehensive Plan’s recommended actions are to be carried out, and by which government agencies. Time frames for implementati…

106 COMPREHENSIVE PLAN TECHNICAL DATA 106.1 Developing policies for the District’s future requires an extensive and detailed baseline of information about existing conditions and planning issues. Thus, a series of technical datasets was assembled to supplement the Comprehensive P…

107 HOW THIS PLAN WAS PREPARED 107.1 The 2006 Comprehensive Plan was the outcome of a five-year revision process, from 2002 to 2006, and two subsequent amendments: a minor amendment in 2011, and a major revision that began in 2016. 107.2 In 2002, the Mayor and DC Council deferred…

108 THE COMPREHENSIVE PLAN UPDATE AND CORONAVIRUS 108.1 While the draft update of the Comprehensive Plan was available for public review, a new and aggressively contagious Coronavirus emerged in Wuhan, China, infecting thousands of people across the globe and causing Coronavirus …

109 HOW TO USE THE COMPREHENSIVE PLAN 109.1 This document has been designed for use by elected officials, District government agencies and staff, residents, businesses and developers, and others with an interest in the future of Washington, DC. The fact that so many different use…

110 HOW DOES THIS PLAN AFFECT ME? 110.1 The Comprehensive Plan is relevant to most people’s daily lives and interests since it directs how and where change and development will occur. As the Comprehensive Plan is successfully implemented, it will have many far-reaching effects on…

1000 OVERVIEW 1000.1 The Historic Preservation Element guides planning for the protection, revitalization, and preservation of Washington, DC’s valuable historic assets. It defines the District’s role in exercising preservation leadership, promoting awareness of Washington, DC hi…

1001 HISTORIC PRESERVATION GOAL 1001.1 The overarching goal for historic preservation is to preserve and enhance the unique cultural heritage, beauty, and identity of Washington, DC by respecting the historic physical form of the District and the enduring value of its historic st…

1002 HP-1 PLANNING FOR HISTORIC PROPERTIES 1002.1 Washington, DC is fortunate in its historic assets and unique planning legacy: a wealth of historic buildings and neighborhoods, rich social history, a protected landscape setting, the national civic center, and a continuous urban…

1003 HP-1.1 PRESERVATION PLANNING 1003.1 The District’s State Historic Preservation Office (SHPO) plans for historic properties in coordination with other agencies and the public. The SHPO maintains a comprehensive historic preservation plan, designed to engage residents, and ins…

1004 HP-1.2 THE DISTRICT’S HISTORIC PRESERVATION PROGRAM 1004.1 The mission of the District’s historic preservation program is to foster wise stewardship of historic and cultural resources through planning, protection, and public education. This is achieved through the identifica…

1005 HP-1.3 IDENTIFYING POTENTIAL HISTORIC PROPERTIES 1005.1 The completion of a comprehensive survey to identify historic resources in Washington, DC has been a continuing long-range goal of the historic preservation program. Since the mid-1980s, community sponsors and professio…

1006 HP-1.4 EVALUATING HISTORIC SIGNIFICANCE 1006.1 Evaluations of historic significance should encompass all areas and aspects of Washington, DC’s history, and evolution. Historic resources remain from prehistoric to modern times, and from many cultures and facets of life. Thus,…