Title 47 — Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
61 chapters · 1,826 sections in this title.
D.C. Code § 47-2201 Definitions
15.8K chars
(a)(1) “Retail sale”, “sale at retail”, and “sold at retail” mean all sales in any quantity or quantities of tangible personal property, whether made within or without the District, and services, to any person for the purpose of use, storage, or consumption, within the District, …
D.C. Code § 47-2202 Imposition of tax
2.1K chars
There is hereby imposed and there shall be paid by every vendor engaging in business in the District and by every purchaser a tax on the use, storage, or consumption of any tangible personal property and service sold or purchased at retail sale. The rate of tax imposed by this se…
D.C. Code § 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
1.4K chars
A tax, separate from, and in addition to, the taxes imposed pursuant to § 47-2202 is imposed on the use, storage, or consumption of certain tangible personal property and services sold or purchased at retail sale in the District. Vendors engaging in the business activities listed…
D.C. Code § 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
0.6K chars
(a) The Mayor shall collect and deposit in a lockbox maintained by the Chief Financial Officer of the District of Columbia the tax imposed pursuant to § 47-2202.01 as agent on behalf of the Washington Convention and Sports Authority (“Authority”) and shall transfer the revenue fr…
D.C. Code § 47-2203 Collection of tax by vendor
0.6K chars
Every vendor engaging in business in the District and making sales at retail shall, for the privilege of making such sales, pay to the Collector the tax imposed by this chapter. At the time of making such sales the vendor shall collect the tax from the purchaser and give to the p…
D.C. Code § 47-2204 Nonresident vendors
1.0K chars
Every vendor or retailer not engaging in business in the District who makes sales at retail as defined in this chapter, and who upon application to the Mayor has been expressly authorized to pay the tax imposed by this chapter, shall, at the time of making such sales, collect the…
D.C. Code § 47-2205 Payment of tax by purchaser
0.3K chars
If a purchaser has not reimbursed for the tax such vendors or retailers as are required or authorized to pay the tax, as the case may be, such purchaser shall file a return as hereinafter provided and pay to the Mayor a tax at the rates provided in § 47-2002 on the sales prices o…
D.C. Code § 47-2206 Exemptions
0.7K chars
The tax imposed by this chapter shall not apply to the following: (1) Sales upon which taxes are properly collected under Chapter 20 of this title; (2) Sales exempt from the taxes imposed under Chapter 20 of this title; (3) Sales upon which the purchaser has paid a retail sales t…
D.C. Code § 47-2207 Collection of tax
0.0K chars
Repealed Repealed.
D.C. Code § 47-2208 Surety bonds
0.7K chars
Every vendor or retailer not engaging in business in the District who has been expressly authorized to pay the tax imposed by this chapter and collect reimbursement therefor, and every vendor engaging in business in the District, may, in the discretion of the Council of the Distr…
D.C. Code § 47-2209 Assumption or refund of tax by vendor unlawful
0.1K chars
The provisions of § 47-2014 are hereby incorporated in and made applicable to this chapter.
D.C. Code § 47-2210 Returns and payment of tax
0.4K chars
The provisions of §§ 47-2015, 47-2016, 47-2017, and 47-2018 are hereby incorporated in and made applicable to this chapter. Every vendor, and every vendor or retailer not engaging in business in the District who is expressly authorized to pay the tax, shall file returns and pay t…
D.C. Code § 47-2211 Monthly returns; content and form; payment of tax
2.5K chars
(a) Every purchaser who is required to pay the tax under this chapter shall file a return with the Mayor within 20 days after the end of each calendar month. Such returns shall show the total sales prices of all tangible personal property and services purchased at retail sale upo…
D.C. Code § 47-2212 Certificate of registration
0.3K chars
The provisions of § 47-2026 are hereby incorporated in and made applicable to this chapter; provided, that vendors and persons who have been issued certificates of registration under Chapter 20 of this title shall not be required to have such certificates under this chapter.
D.C. Code § 47-2213 Incorporation and application of certain provisions of Chapter 20
0.1K chars
The provisions of §§ 47-2019 to 47-2021, 47-2023, 47-2024, and 47-2027 are hereby incorporated in and made applicable to this chapter.
D.C. Code § 47-2214 Application of chapter
0.4K chars
The provisions of this chapter regarding the assessment of interest charges for the late filing of returns, late payment of tax, and extensions of time for filing returns, shall apply only with respect to late returns filed, late payments made, extensions of time granted, and det…