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Code of the District of Columbia
Title 47
Chapter 20
Gross Sales Tax.
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47-2001
Definitions.
47-2002
Imposition of tax.
47-2002.01
Street vendors; minimum sales tax.
47-2002.01a
Marketplace facilitators; sales tax requirements.
47-2002.02
Tax on gross receipts for transient lodgings or accommodations; food or drink for immediate consumption; spirits sold for consumption on premises; rental vehicles.
47-2002.03
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.
47-2002.03a
Additional tax on gross receipts for transient lodgings or accommodations.
47-2002.04
Special event promoter obligations and penalties.
47-2002.05
Ballpark sales taxes.
47-2002.06
Verizon Center sales taxes.
47-2002.07
Revenue from tax on gross receipts from sale of or charges for service of parking or storing vehicles or trailers dedicated to WMATA operating subsidy.
47-2002.08
Football stadium additional sales taxes.
47-2003
Reimbursement of vendor for tax.
47-2004
Vendor to collect tax; credit for expenses; application.
47-2005
Exemptions.
47-2006
Application of exemption.
47-2007
Action for collection of taxes.
47-2008
Rules and regulations.
47-2009
Tax to be separately stated.
47-2010
Presumption of taxability.
47-2011
Tax a personal debt; period of limitation; liens.
Repealed
47-2012
Tax a preferred claim; priority over property taxes.
47-2013
Collection of tax; liens; jeopardy assessments; distraint.
Repealed
47-2014
Assumption or refund of tax by vendor unlawful; penalties.
47-2015
Monthly returns.
47-2016
Payment of tax.
47-2017
Annual returns.
47-2018
Secrecy of returns; reciprocity.
47-2019
Determination of deficiencies.
47-2020
Refunds.
47-2021
Appeals.
47-2022
Sales in bulk.
Repealed
47-2023
Rules and regulations.
47-2024
Additional powers.
47-2025
Examination of records and witnesses.
Repealed
47-2026
Certificate of registration.
47-2027
Certificate of Mayor; presumptions.
47-2028
Additional penalties for failure to comply with chapter.
Repealed
47-2029
Assessment of and limitations on deficiencies.
Repealed
47-2030
Prosecutions.
Repealed
47-2031
Notices.
Repealed
47-2032
Extensions of time.
Repealed
47-2033
Dedication of sales tax revenue for the Public School Capital Improvement Fund.
Repealed