{"data":{"id":"us-dc/d.c.-code-47-2002-perm","jurisdiction":"us-dc","citation":"D.C. Code § 47-2002(Perm)","heading":"Imposition of tax.","body":"\n      *NOTE: This codification is not the most current, due to recent law changes. To see the current law (including emergency and temporary legislation, if relevant) click this link: Current Version*\n      \n\n(a)\nA 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 on the gross receipts from sales of or charges for such tangible personal property and services shall be 6.0% before October 1, 2025, 6.5% beginning on October 1, 2025, and 7.0% beginning on October 1, 2026, and continuing thereafter; except, that:\n(1)\nThe 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;\n(2)\n(A)\nThe 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;\n(B)\nIf 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.\n(3)\nThe rate of tax shall be 9% of the gross receipts from the sale of or charges for:\n(A)\nFood 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or (g);\n(B)\nSpirituous or malt liquors, beers, and wine sold for consumption on the premises where sold.\n(C)\n[Repealed].\n(3A)\nThe rate of tax shall be 10.25% of the gross receipts of the sales of or charges for spirituous or malt liquors, beers, and wine sold for consumption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);\n(4)\n[Repealed].\n(4A)\nThe 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;\n(4B)\nThe 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;\n(5)\n[Repealed].\n(6)\n[Repealed].\n(7)\n(A)\nThe 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].\n(B)\nThe 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 [§ 7-1671.08b].\n(8)\nThe rate of tax shall be 8% of the gross receipts from the sale of or charges for soft drinks.\n\n(b)\n[Repealed].\n\n(c)\n[Repealed].\n\n(d)\n(1)\nFor fiscal years ending before October 1, 2023, 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.\n(2)\nFor fiscal years beginning after September 30, 2023, there shall be dedicated to the Arts and Humanities Fund from the sales tax revenue collected at the rate provided by the lead-in language of subsection (a) of this section, the following amounts:\n(A)\nIn Fiscal Year 2024 and Fiscal Year 2025, the lesser of:\n(i)\n5% 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; or\n(ii)\nAn amount equal to 102% of the amount dedicated to the Arts and Humanities Fund in the prior fiscal year pursuant to this subsection.\n(B)\nIn Fiscal Year 2026, the lesser of:\n(i)\n4.615% 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; or\n(ii)\nAn amount equal to 102% of the amount dedicated to the Arts and Humanities Fund in the prior fiscal year pursuant to this subsection; and\n(C)\nIn Fiscal Year 2027 and each subsequent fiscal year, the lesser of:\n(i)\n4.286% 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; or\n(ii)\nAn amount equal to 102% of the amount dedicated to the Arts and Humanities Fund in the prior fiscal year pursuant to this subsection.\n(3)\n[Repealed].","path":["Title 99. Reserved sections."],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-2002(Perm)","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"710780e6e450bf728574e9512f192afce8f6a4f3bff22917b53316858b2650c1","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-2-1217.35d-perm","next":"us-dc/d.c.-code-7-1671.04-perm"},"notice":"GroundRules: Original legal text. Not legal advice."}