Gross Sales Tax. | Midpage

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Code of the District of Columbia

Chapter 20

Gross Sales Tax.

47-2001Definitions.47-2002Imposition of tax.47-2002.01Street vendors; minimum sales tax.47-2002.01aMarketplace facilitators; sales tax requirements.47-2002.02Tax on gross receipts for transient lodgings or accommodations; food or drink for immediate consumption; spirits sold for consumption on premises; rental vehicles.47-2002.03Tax 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.47-2002.03aAdditional tax on gross receipts for transient lodgings or accommodations.47-2002.04Special event promoter obligations and penalties.47-2002.05Ballpark sales taxes.47-2002.06Verizon Center sales taxes.47-2002.07Revenue from tax on gross receipts from sale of or charges for service of parking or storing vehicles or trailers dedicated to WMATA operating subsidy.47-2002.08Football stadium additional sales taxes.47-2003Reimbursement of vendor for tax.47-2004Vendor to collect tax; credit for expenses; application.47-2005Exemptions.47-2006Application of exemption.47-2007Action for collection of taxes.47-2008Rules and regulations.47-2009Tax to be separately stated.47-2010Presumption of taxability.47-2012Tax a preferred claim; priority over property taxes.47-2014Assumption or refund of tax by vendor unlawful; penalties.47-2015Monthly returns.47-2016Payment of tax.47-2017Annual returns.47-2018Secrecy of returns; reciprocity.47-2019Determination of deficiencies.47-2020Refunds.47-2021Appeals.47-2023Rules and regulations.47-2024Additional powers.47-2026Certificate of registration.47-2027Certificate of Mayor; presumptions.