D.C. Mun. Regs. tit. 9, r. 9-456

Current through Register Vol. 71, No. 35, August 30, 2024

Rule 9-456 - PARKING FEES: EXEMPTION CARDS

456.1

Residents who do not qualify for exemption under § 455, and who park within a half (1/2) mile of their place of residence shall apply for an exemption card for the sales tax on parking if they wish to avail themselves of the exemption.

456.2

Information to be furnished by residents to obtain an exemption card shall include, but not be limited to, the following:

(a) The name and address of the applicant;

(b) The name, address, and lot number (if any) of the parking lot where the applicant intends to park;

(c) The year, make, and model of the car;

(d) The applicant's operator's permit or driver's license number;

(e) The distance between the parking lot and the applicant's residence;

(f) The purpose for which the vehicle or trailer is used;

(g) Proof of residence; and

(h) The applicant's signature.

456.3

If an exemption card holder changes his or her place of residence or parking lot, the holder shall surrender the card, and, if appropriate, make application for a new card.

456.4

If an exemption card holder disposes of the vehicle to which the card applies, the card holder shall surrender the exemption card.

456.5

If an exemption card holder purchases another vehicle, he or she shall apply for a new card.

456.6

An exemption card for sales tax on parking shall be required for each vehicle owned or leased by a resident.

456.7

Any violation of the Act or the provisions of this section concerning the exemption card may result in temporary or permanent cancellation of the exemption card.

456.8

If an exemption card has been canceled under § 456.7, the former holder may apply for restoration of the card in accordance with the reapplication procedures required by the Department.

456.9

Violation of the provisions of the Act or this section concerning the exemption from sales tax on parking may also subject holders, as well as vendors, to the applicable penalties set forth in the Act.

D.C. Mun. Regs. tit. 9, r. 9-456

Commissioners' Order 54-1415, 1 DCR 4 (July 19, 1954); as amended by the Third Amendment to the Revenue Act of 1975 Act, D.C. Law 1-61, 22 DCR 4383, 4384 (February 12, 1976); and by Final Rulemaking published at 24 DCR 8978 (April 21, 1978), incorporating text of Proposed Rulemaking published at 23 DCR 7298, 7299 (March 11, 1977)