D.C. Code § 47-2002.07

All of the revenue derived from the collection of the tax imposed upon all vendors by § 47-2002(1) on the gross receipts from the sale of or charges for the service of parking or storing 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 (“WMATA”) and located adjacent to a WMATA passenger stop or station, shall be dedicated annually to paying the District’s annual operating subsidies to WMATA.