D.C. Code § 47-2202.02
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.
# (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 § 47-2202.01 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.
# (b)
The 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.
Source: official DC Code section page (code.dccouncil.gov)
In this chapter (17 sections)
- 47-2201 · Definitions.
- 47-2202 · Imposition of tax.
- 47-2202.01 · Tax on gross receipts for transient lodgings or…
- 47-2202.02 · Tax on gross receipts for transient lodgings or…
- 47-2202.03 · Additional tax on gross receipts for transient lodgings or…
- 47-2203 · Collection of tax by vendor.
- 47-2204 · Nonresident vendors.
- 47-2205 · Payment of tax by purchaser.
- 47-2206 · Exemptions.
- 47-2207 · Collection of tax.
- 47-2208 · Surety bonds.
- 47-2209 · Assumption or refund of tax by vendor unlawful.
- 47-2210 · Returns and payment of tax.
- 47-2211 · Monthly returns; content and form; payment of tax.
- 47-2212 · Certificate of registration.
- 47-2213 · Incorporation and application of certain provisions of…
- 47-2214 · Application of chapter.