802.1

An applicant for certification as a local business enterprise must demonstrate, inter alia, that the principal office of the business enterprise is located in the District of Columbia. To be considered the principal office:

(a) The applicant must own, or lease for a minimum of 12 months, the office;

(b) To the extent the applicant owns or leases property located outside of the District of Columbia, the applicant shall have no more employees reporting to or working from any single location outside of the District than employees reporting to or working from the principal office location. The number of employees in each jurisdiction shall be determined by the number of employees for whom the applicant pays unemployment tax in each jurisdiction. If the business enterprise has been in business for less than 4 months, the number of employees in each jurisdiction shall be determined by the number of employees subject to unemployment tax in each jurisdiction; and

(c) The insignia, signs, printed material, business cards, letterhead, legal documents where the principal office or headquarters is identified, and website, if applicable, must indicate that the office located in the District of Columbia is the principal office or headquarters.

802.2

In determining the principal office for the business enterprise, the Department may also consider:

(a) The totality of the business activities in which routine and essential business functions occur such as the following:

(1) Bookkeeping and other recordkeeping;

(2) Payroll maintenance;

(3) Receipt of business telephone calls;

(4) Receipt of correspondence;

(5) Storing of books and records; and

(6) Directing, controlling and coordinating activities and policies by officers, principals and managers; and

(b) The number of vehicles owned by the applicant that are registered in jurisdictions outside of the District of Columbia in comparison to the number of such vehicles registered in the District of Columbia.

802.3 If the business enterprise is owned or operated by an individual or individuals who perform other work functions outside of the business, the Department will consider the time the individual or individuals spend(s) performing duties in the office relative to time spent performing other work functions outside of the business.

SOURCE: Final Rulemaking published at 39 DCR 9052 (December 4, 1992); as amended by Final Rulemaking published at 56 DCR 8439 (October 23, 2009), incorporating by reference text of Proposed Rulemaking published at 56 DCR 5622, 5625 (July 10, 2009).