{"data":{"id":"us-dc/d.c.-code-47-2202.02","jurisdiction":"us-dc","citation":"D.C. Code § 47-2202.02","heading":"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.","body":"(a)\nThe Mayor shall collect and deposit in a lockbox maintained by the Chief Financial Officer of the District of Columbia the tax imposed pursuant to § 47-2202.01 as agent on behalf of the Washington Convention and Sports Authority (“Authority”) and shall transfer the revenue from the tax upon receipt to the Washington Convention Center Fund established pursuant to § 10-1202.08.\n\n(b)\nThe Mayor may develop and apply a fixed formula to the taxes imposed pursuant to §§ 47-2202 and 47-2202.01 to determine the amount that shall be transferred to the Authority.","path":["Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]","Chapter 22. Compensating-Use Tax."],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-2202.02","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"e5a47d8400747269ac1c8955c8b8237a67fe0f6b880a3ca24b1576d52d43cc7f","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-2202.01","next":"us-dc/d.c.-code-47-2202.03"},"notice":"GroundRules: Original legal text. Not legal advice."}