D.C. Code § 47-2002

Current through codified legislation effective September 18, 2024

Section 47-2002 - [Effective 3/1/2025] Imposition of tax

(a) A tax is imposed upon all vendors for the privilege of selling at retail certain tangible personal property and for the privilege of selling certain selected services (defined as "retail sale" and "sale at retail" in this chapter). The rate of such tax shall be 6.00% of the gross receipts from sales of or charges for such tangible personal property and services, except that:

(1) The rate of tax shall be 18% of the gross receipts from the sale of or charges for the service of parking or storing of motor vehicles or trailers, except the service of parking or storing of motor vehicles or trailers on a parking lot owned or operated by the Washington Metropolitan Area Transit Authority and located adjacent to a Washington Metropolitan Area Transit Authority passenger stop or station;

(2)

(A) The rate of tax shall be 10.20% of the gross receipts from the sale of or charges for any room or rooms, lodgings, or accommodations furnished to a transient by any hotel, inn, tourist camp, tourist cabin, or any other place in which rooms, lodgings, or accommodations are regularly furnished to transients;

(B) If the occupancy of a room or rooms, lodgings, or accommodations is reserved, booked, or otherwise arranged for by a room remarketer, the tax imposed by this paragraph shall be determined based on the net charges and additional charges received by the room remarketer.

(3) The rate of tax shall be 9% of the gross receipts from the sale of or charges for:

(A) Food or drink prepared for immediate consumption as defined in § 47-2001 (g-1) or spirituous or malt liquors, beer, and wine sold by an alcoholic beverage licensee acting under authority of §§ 25-112(h)(1), 25-113(a)(3)(C), or 25-113.01(f) or (g)

(B) Spirituous or malt liquors, beers, and wine sold for consumption on the premises where sold.

(C) [Repealed].

(3A) The rate of tax shall be 10.25% of the gross receipts of the sales of or charges for spirituous or malt liquors, beers, and wine sold for consumption off the premises where sold, unless sold by an alcoholic beverage licensee acting under authority of §§ 25-112(h)(1), 25-113(a)(3)(C), or 25-113.01(f) or (g);

(4) [Repealed].

(4A) The rate of tax shall be 6.00% of the gross receipts from the sale of or charges for tangible personal property or services by legitimate theaters, or by entertainment venues with 10,000 or more seats, excluding any such theaters or entertainment venues from which such taxes are applied to pay debt service on tax-exempt bonds;

(4B) The rate of tax shall be 9.25% of the gross receipts from the sale of or charges for rental or leasing of rental vehicles and utility trailers as defined in § 50-1505.01;

(5) [Repealed].

(6) [Repealed].

(7)

(A) The rate of tax shall be 6% of the gross receipts from the sale of or charges for medical marijuana, as defined in [Chapter 16B of Title 7].

(B) The proceeds of the tax collected under subparagraph (A) of this paragraph shall be deposited in the Healthy DC and Health Care Expansion Fund established by [§ 31-3514.02] except, that all revenue above the amount certified in the approved Fiscal Year 2023 budget for Fiscal Year 2023 shall be deposited in the Medical Cannabis Social Equity Fund established by section 9 b of the Medical Cannabis Social Equity Fund Establishment Amendment Act of 2022, passed on 2nd reading on June 7, 2022 (Enrolled version of Bill 24-714).

(8) The rate of tax shall be 8% of the gross receipts from the sale of or charges for soft drinks.

(b) Of the sales tax revenue received pursuant to this section, $1,170,000 annually shall be used to fund the Reimbursable Detail Subsidy Program in the Alcoholic Beverage Regulation Administration.

(c) [Repealed].

(d) 5% of the sales tax revenue collected at the rate provided by the lead-in language of subsection (a) of this section that is not dedicated to legislatively proposed or existing tax increment financing districts or pledged to the benefit of holders of District bonds or notes existing on or before October 30, 2018, shall be dedicated to the Arts and Humanities Fund, established by § 39-205.01.

D.C. Code § 47-2002

Amended by D.C. Law 25-193,§ 3, 71 DCR 006749, eff. 7/19/2024, exp. 3/1/2025.

Amended by D.C. Law 25-437,§ 3, 71 DCR 004118, eff. 4/8/2024, exp. 7/7/2024.

Amended by D.C. Law 24-122, § 4 , 69 DCR 002670, eff. 5/18/2022, exp. 12/29/2022.

Amended by D.C. Law 23-149, § VII-F-7052 , 67 DCR 10493, eff. 12/3/2020.

May 27, 1949, 63 Stat. 115, ch. 146, title I, § 125; May 18, 1954, 68 Stat. 117, ch. 218, title XIII, § 1303; Mar. 2, 1962, 76 Stat. 10, Pub. L. 87-408, § 101(a); Sept. 30, 1966, 80 Stat. 856, Pub. L. 89-610, title III, § 301(a); Aug. 2, 1968, 82 Stat. 614, Pub. L. 90-450, title III, § 304; Oct. 31, 1969, 83 Stat. 170, Pub. L. 91-106, title I, § 104; Jan. 5, 1971, 84 Stat. 1932, Pub. L. 91-650, title II, § 201(a)(2); Aug. 29, 1972, 86 Stat. 643, Pub. L. 92-410, title III, § 301(a)(1), (2); Oct. 21, 1975, D.C. Law 1-23, title III, § 301(7), 22 DCR 2099; June 15, 1976, D.C. Law 1-70, title IV, § 408, 23 DCR 541; Mar. 6, 1979, D.C. Law 2-157, § 6, 25 DCR 6995; Sept. 13, 1980, D.C. Law 3-92, § 201(b), 27 DCR 3390; Sept. 26, 1984, D.C. Law 5-113, § 201(b), (c), 31 DCR 3974; July 25, 1989, D.C. Law 8-17, § 4(b), 36 DCR 4160; Sept. 10, 1992, D.C. Law 9-145, § 107(b), 39 DCR 4895; Sept. 30, 1993, D.C. Law 10-25, § 111(e), 40 DCR 5489; June 14, 1994, D.C. Law 10-128, § 104(b), 41 DCR 2096; Sept. 28, 1994, D.C. Law 10-188, § 302(a), 41 DCR 5333; May 16, 1995, D.C. Law 10-255, § 44, 41 DCR 5193; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Aug. 12, 1998, D.C. Law 12-142, § 3(c), 45 DCR 4826; June 5, 2003, D.C. Law 14-307, § 902(a), 49 DCR 11664; May 12, 2006, D.C. Law 16-94, § 2(b), 53 DCR 1649; Mar. 3, 2010, D.C. Law 18-111, § 7241(f), 57 DCR 181; Sept. 24, 2010, D.C. Law 18-223, §7132, 57 DCR 6242; Apr. 8, 2011, D.C. Law 18-364, § 2(b), 58 DCR 976; Sept. 14, 2011, D.C. Law 19-21, §§ 7002(a)(2), 8032(b), 58 DCR 6226; May 1, 2013, D.C. Law 19-310, § 3(a), 60 DCR 3410; Dec. 24, 2013, D.C. Law 20-61, §§ 7243, 10006, 60 DCR 12472; Feb. 26, 2015, D.C. Law 20-155, § 7043(a), 61 DCR 9990; Oct. 22, 2015, D.C. Law 21-36, §§ 7043, 7052, 62 DCR 10905; Dec. 13, 2017, D.C. Law 22-33, § 7152, 64 DCR 7652; Oct. 30, 2018, D.C. Law 22-168, § 6004(a)(2), 65 DCR 9388; Sept. 11, 2019, D.C. Law 23-16, §§ 2203(d)(1), 7062(b), 66 DCR 8621.

Section 8043 of D.C. Law 19-21 provided: "Sec. 8043. This subtitle shall apply as of July 1, 2011; provided, that this subtitle shall apply as of October 1, 2011, if, for fiscal year 2011, the Chief Financial Officer certifies, in his June 2011 Revenue Estimate, that annual revenue will exceed the annual revenue estimate incorporated in the approved financial plan and budget for fiscal year 2011 by an amount sufficient to offset the loss of revenue proceeding from the delay of the applicability date from July 1, 2011 to October 1, 2011."

Section 8124 of D.C. Law 19-21 provided: "Sec. 8124. This subtitle shall apply as of July 1, 2011."

Expiration of §§ 301, 302 and 303 of D.C. Law 10-188: See Historical and Statutory Notes following § 47-2002.02.

Mayor authorized to issue rules: See second paragraph of note to § 47-2601.

Audit of accounts and operation of Authority: See Historical and Statutory Notes following § 47-2002.02.

Expiration of §§ 301, 302 and 303 of D.C. Law 10-188: Section 2(l)(1) of D.C. Law 12-142 provided that § 306(a) of D.C. Law 10-188, providing for the expiration of that act, is repealed. Section 2(l)(2) of D.C. Law 12-142 provided that the subsection shall apply as of February 27, 1997.

Section 903 of D.C. Law 14-307 provided: "Sec. 903. Applicability. Section 902 shall apply as of January 1, 2003."

Section 4 of D.C. Law 16-94 provided that § 2 shall apply as of April 1, 2006.

Applicability of D.C. Law 20-61: Section 11001 of D.C. Law 20-61 provided that, except as otherwise provided, the act shall apply as of October 1, 2013.

Applicability of D.C. Law 21-36: Section 7053 of D.C. Law 21-36 provided that § 7052 of the act shall not apply if Fiscal Year 2015 revenues in the June 2015 quarterly revenue estimate issued by the Chief Financial Officer are sufficient to implement fully § 5-525.01(c).

This section is set out more than once due to postponed, multiple, or conflicting amendments.