Licensing and taxation

D.C. Code § 36-503 — under Foreign Trade Zones..

D.C. Code § 36-503

Except as provided by 19 U.S.C. §§ 81a-81u , or by other Federal or District law, all activities and entities operating within a foreign trade zone that is established within the District of Columbia shall be subject to all applicable District licenses, permits, and taxation.