{"data":{"id":"us-dc/d.c.-code-47-2202.03","jurisdiction":"us-dc","citation":"D.C. Code § 47-2202.03","heading":"Additional tax on gross receipts for transient lodgings or accommodations.","body":"(a)\n(1)\nA tax, separate from, and in addition to, the taxes imposed pursuant to §§ 47-2202 and 47-2202.01 is imposed at the rate of 0.3% on the use, storage, or consumption of 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(2)\nA tax, separate from and in addition to the taxes imposed pursuant to § 47-2202(a)(2)(A), § 47-2202.02, and paragraph (1) of this subsection, is imposed on all vendors at the rate of 1.0% of the gross receipts from the sale of or charges on or after April 1, 2023, and on or before September 30, 2027, 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\n(b)\nVendors engaging in the business activities listed in this section and purchasers of the vendors' tangible personal property and services shall pay the tax at the rate of 0.3% of the gross receipts for the sale 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\n(c)\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 section shall be determined based on the net charges and additional charges by the room remarketer.\n\n(d)\n(1)\nExcept as provided in paragraph (2) of this subsection, the tax revenue received pursuant to this section shall be dedicated to the Washington Convention and Sports Authority, for transfer to Destination DC for the purposes of marketing and promoting the District of Columbia as a destination.  Any tax revenue dedicated pursuant to this subsection shall be in addition to the funds dedicated to Destination DC pursuant to § 10-1202.08a.\n(2)\nBeginning October 1, 2025, the tax revenue received pursuant to subsection (a)(2) of this section shall be deposited in local funds;\n\n(e)\nFor the expenditure of any tax revenue received by Destination DC pursuant to this section, Destination DC shall:\n(1)\nComply with the requirements § 2-218.46;\n(2)\nConsult with the Deputy Mayor for Planning and Economic Development, the Washington Convention and Sports Authority, the Restaurant Association Metropolitan Washington, and the Hotel Association of Washington, DC on the use of any such tax revenue received; and\n(3)\nEnter into a memorandum of understanding with the Mayor regarding the use of any tax revenue received pursuant to subsection (a)(2) of this section in accordance with the recommendations determined necessary and appropriate pursuant to the consultations required by paragraph (2) of this subsection.","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/47-2202.03","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"e9067bce7c20be725fb9ac7f35153d6c4ca9071ca00dff5a7aeefc65d3f939a2","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-2202.02","next":"us-dc/d.c.-code-47-2203"},"notice":"GroundRules: Original legal text. Not legal advice."}