Compensating-Use Tax. | Midpage

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Code of the District of Columbia

Chapter 22

Compensating-Use Tax.

47-2201Definitions.47-2202Imposition of tax.47-2202.01Tax on gross receipts for transient lodgings or accommodations; food or drink for immediate consumption; spirits sold for consumption on premises; rental vehicles.47-2202.02Tax 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.47-2202.03Additional tax on gross receipts for transient lodgings or accommodations.47-2203Collection of tax by vendor.47-2204Nonresident vendors.47-2205Payment of tax by purchaser.47-2206Exemptions.47-2208Surety bonds.47-2209Assumption or refund of tax by vendor unlawful.47-2210Returns and payment of tax.47-2211Monthly returns; content and form; payment of tax.47-2212Certificate of registration.47-2213Incorporation and application of certain provisions of Chapter 20.47-2214Application of chapter.