Compensating-Use Tax

  1. Law
  2. District of Columbia Code
  3. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
  4. Compensating-Use Tax

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Section
47–2201

Definitions

Section
47–2202

Imposition of tax

Section
47–2202.01

Tax on gross receipts for transient lodgings or accommodations; food or drink for immediate consumption; spirits sold for consumption on premises; rental vehicles

Section
47–2202.02

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
47–2202.03

Additional tax on gross receipts for transient lodgings or accommodations

Section
47–2203

Collection of tax by vendor

Section
47–2204

Nonresident vendors

Section
47–2205

Payment of tax by purchaser

Section
47–2206

Exemptions

Section
47–2207

Collection of tax. [Repealed]

Section
47–2208

Surety bonds

Section
47–2209

Assumption or refund of tax by vendor unlawful

Section
47–2210

Returns and payment of tax

Section
47–2211

Monthly returns; content and form; payment of tax

Section
47–2212

Certificate of registration

Section
47–2213

Incorporation and application of certain provisions of Chapter 20

Section
47–2214

Application of chapter