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D.C. Code § 47-2002.03

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.

Official textus-dc/statcode.dccouncil.govlast amended
Summarize

# (a)

The Mayor shall collect and deposit in a lockbox maintained by the Chief Financial Officer of the District of Columbia the tax imposed pursuant to § 47-2002.02 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.

# (b)

The Mayor shall develop and apply a fixed formula to the taxes imposed pursuant to §§ 47-2002 and 47-2002.02 to determine the amount that shall be transferred to the Authority.

Source: official DC Code section page (code.dccouncil.gov)

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In this chapter (40 sections)
  1. 47-2001 · Definitions.
  2. 47-2002 · Imposition of tax.
  3. 47-2002.01 · Street vendors; minimum sales tax.
  4. 47-2002.02 · Tax on gross receipts for transient lodgings or…
  5. 47-2002.03 · Tax on gross receipts for transient lodgings or…
  6. 47-2002.04 · Special event promoter obligations and penalties.
  7. 47-2002.05 · Ballpark sales taxes.
  8. 47-2002.06 · Verizon Center sales taxes.
  9. 47-2002.07 · Revenue from tax on gross receipts from sale of or charges…
  10. 47-2002.08 · Football stadium additional sales taxes.
  11. 47-2002.01a · Marketplace facilitators; sales tax requirements.
  12. 47-2002.03a · Additional tax on gross receipts for transient lodgings…
  13. 47-2003 · Reimbursement of vendor for tax.
  14. 47-2004 · Vendor to collect tax; credit for expenses; application.
  15. 47-2005 · Exemptions.
  16. 47-2006 · Application of exemption.
  17. 47-2007 · Action for collection of taxes.
  18. 47-2008 · Rules and regulations.
  19. 47-2009 · Tax to be separately stated.
  20. 47-2010 · Presumption of taxability.
  21. 47-2011 · Tax a personal debt; period of limitation; liens.
  22. 47-2012 · Tax a preferred claim; priority over property taxes.
  23. 47-2013 · Collection of tax; liens; jeopardy assessments; distraint.
  24. 47-2014 · Assumption or refund of tax by vendor unlawful; penalties.
  25. 47-2015 · Monthly returns.
  26. 47-2016 · Payment of tax.
  27. 47-2017 · Annual returns.
  28. 47-2018 · Secrecy of returns; reciprocity.
  29. 47-2019 · Determination of deficiencies.
  30. 47-2020 · Refunds.
  31. 47-2021 · Appeals.
  32. 47-2022 · Sales in bulk.
  33. 47-2023 · Rules and regulations.
  34. 47-2024 · Additional powers.
  35. 47-2025 · Examination of records and witnesses.
  36. 47-2026 · Certificate of registration.
  37. 47-2027 · Certificate of Mayor; presumptions.
  38. 47-2028 · Additional penalties for failure to comply with chapter.
  39. 47-2029 · Assessment of and limitations on deficiencies.
  40. 47-2030 · Prosecutions.
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