D.C. Mun. Regs. tit. 9, r. 9-497
Current through Register Vol. 71, No. 35, August 30, 2024
These regulations are established to govern the collection, remittance, and other administrative provisions under the authority granted to The Office of Tax and Revenue under
Under the authority of D.C. Official Code § 34-1803.02(a)(1), the District shall collect the prepaid wireless E911 charge of two percent (2.0%) of the sales price per transaction for the sale of prepaid wireless communications services, as defined in D.C. Official Code § 34 -1801(6B).
The same provisions of Title 47 of the District of Columbia Official Code that are applicable to the gross sales tax shall govern the administration, collection, and enforcement of the charge set forth in D.C. Official Code § 34-1803.02(a)(1).
D.C. Mun. Regs. tit. 9, r. 9-497