Chapter
Gross Sales Tax
- D.C. Code § 47-2001— Definitions
- D.C. Code § 47-2002— Imposition of tax
- D.C. Code § 47-2002.01— Street vendors; minimum sales tax
- D.C. Code § 47-2002.02— Tax on gross receipts for transient lodgings or accommodations; food or drink for immediate consumption; spirits sold for consumption on premises; rental vehicles
- 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
- D.C. Code § 47-2002.04— Special event promoter obligations and penalties
- D.C. Code § 47-2002.05— Ballpark sales taxes
- D.C. Code § 47-2002.06— Verizon Center sales taxes
- D.C. Code § 47-2002.07— Revenue from tax on gross receipts from sale of or charges for service of parking or storing vehicles of trailers dedicated to WMATA operating subsidy
- D.C. Code § 47-2003— Reimbursement of vendor for tax
- D.C. Code § 47-2004— Vendor to collect tax; credit for expenses; application
- D.C. Code § 47-2005— Exemptions
- D.C. Code § 47-2006— Application of exemption
- D.C. Code § 47-2007— Action for collection of taxes
- D.C. Code § 47-2008— Rules and regulations
- D.C. Code § 47-2009— Tax to be separately stated
- D.C. Code § 47-2010— Presumption of taxability
- D.C. Code § 47-2011— Tax a personal debt; period of limitation; liens
- D.C. Code § 47-2012— Tax a preferred claim; priority over property taxes
- D.C. Code § 47-2013— Collection of tax; liens; jeopardy assessments; distraint
- D.C. Code § 47-2014— Assumption or refund of tax by vendor unlawful; penalties
- D.C. Code § 47-2015— Monthly returns
- D.C. Code § 47-2016— Payment of tax
- D.C. Code § 47-2017— Annual returns
- D.C. Code § 47-2018— Secrecy of returns; reciprocity
- D.C. Code § 47-2019— Determination of deficiencies
- D.C. Code § 47-2020— Refunds
- D.C. Code § 47-2021— Appeals
- D.C. Code § 47-2022— Sales in bulk
- D.C. Code § 47-2023— Rules and regulations
- D.C. Code § 47-2024— Additional powers
- D.C. Code § 47-2025— Examination of records and witnesses
- D.C. Code § 47-2026— Certificate of registration
- D.C. Code § 47-2027— Certificate of Mayor; presumptions
- D.C. Code § 47-2028— Additional penalties for failure to comply with chapter
- D.C. Code § 47-2029— Assessment of and limitations on deficiencies
- D.C. Code § 47-2030— Prosecutions
- D.C. Code § 47-2031— Notices
- D.C. Code § 47-2032— Extensions of time
- D.C. Code § 47-2033— Dedication of sales tax revenue for the Public School Capital Improvement Fund