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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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