Chapter
Compensating-Use Tax
- D.C. Code § 47-2201— Definitions
- D.C. Code § 47-2202— Imposition of tax
- D.C. Code § 47-2202.01— 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 § 47-2202.02— 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
- D.C. Code § 47-2203— Collection of tax by vendor
- D.C. Code § 47-2204— Nonresident vendors
- D.C. Code § 47-2205— Payment of tax by purchaser
- D.C. Code § 47-2206— Exemptions
- D.C. Code § 47-2207— Collection of tax
- D.C. Code § 47-2208— Surety bonds
- D.C. Code § 47-2209— Assumption or refund of tax by vendor unlawful
- D.C. Code § 47-2210— Returns and payment of tax
- D.C. Code § 47-2211— Monthly returns; content and form; payment of tax
- D.C. Code § 47-2212— Certificate of registration
- D.C. Code § 47-2213— Incorporation and application of certain provisions of Chapter 20
- D.C. Code § 47-2214— Application of chapter