Source: https://development.code.dccouncil.us/dc/council/code/sections/47-2202.html
Timestamp: 2019-04-21 08:34:24+00:00

Document:
D.C. Law Library - § 47–2202. Imposition of tax.
↪ Chapter 22. Compensating-Use Tax.
↪ § 47–2202. Imposition of tax.
§ 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.
§ 47–2202. Imposition of tax.
(B) If the occupancy of a room or rooms, lodgings, or accommodations is reserved, booked, or otherwise arranged for by a room remarketer, the tax imposed by this paragraph shall be determined based on the net charges and additional charges received by the room remarketer.
(B) Spirituous or malt liquors, beer and wine sold for consumption on the premises where sold.
(3C) The rate of tax shall be 6.00% of the gross receipts from the sale of or charges for tangible personal property or services by legitimate theaters, or by entertainment venues with 10,000 or more seats, excluding any such theaters or entertainment venues from which such taxes are applied to pay debt service on tax-exempt bonds.
(b) 5% of the use tax revenue collected at the rate provided by the lead-in language of subsection (a) that is not dedicated to legislatively proposed or existing tax increment financing districts or pledged to the benefit of holders of District Bonds or notes existing on or before October 30, 2018 shall be dedicated to the Commission on the Arts and Humanities, established by [Chapter 2 of Title 39] to support the functions, purposes, and costs of the Commission.
This section is referenced in § 9-1111.15, § 47-2202.01, § 47-2202.02, and § 47-4622.
D.C. Law 14-307, in par. (3A), substituted “9%” for “8%”.
D.C. Law 18-111 substituted “5.75%, except for the period beginning October 1, 2009, and ending September 30, 2012, the rate shall be 6%,” for “5.75%, except for the period beginning June 1, 1994, and ending September 30, 1994, the rate shall be 7%,”.
D.C. Law 18-364 designated the existing text of par. (2) as par. (2)(A); and added par. (2)(B).
D.C. Law 19-21, in par. (2)(B), substituted “net charges and additional charges received by the room remarketer” for “net sale or net charges received from the transient by the room remarketer”.
The 2013 amendment by D.C. Law 20-61 substituted “Effective October 1, 2011, the rate of the tax shall be 10%” for “The rate of tax shall be 9%” in (3A).
Alcoholic beverage control, rules and regulations, see § 25-211.
National capital region transportation, revenues deposited in general fund and allocated to metrorail/metrobus account, see § 9-1111.15.
National capital revitalization corporation, determination, publication, collection and deposit of tax increment revenues, see § 2-1219.22.
National capital revitalization corporation, “sales and use tax increment revenues” defined, see § 2-1219.01.
For temporary (90 days) amendment of this section, see § 6004(a)(3) of Fiscal Year 2019 Budget Support Congressional Review Emergency Act of 2018 (D.C. Act 22-458, Oct. 3, 2018, 65 DCR 11212).
For temporary (90 days) amendment of this section, see § 6004(a)(3) of Fiscal Year 2019 Budget Support Emergency Act of 2018 (D.C. Act 22-434, July 30, 2018, 65 DCR 8200).
For temporary (90 day) amendment of section, see §§ 902(b) and 903 of Fiscal Year 2003 Budget Support Amendment Emergency Act of 2002 (D.C. Act 14-544, December 4, 2002, 49 DCR 11700).
For temporary (90 day) amendment of section, see §§ 902(b) and 903 of the Fiscal Year 2003 Budget Support Amendment Congressional Review Emergency Act of 2003 (D.C. Act 15-27, February 24, 2003, 50 DCR 2151).
For temporary (90 day) amendment of section, see §§ 902(b) and 903 of Fiscal Year 2003 Budget Support Amendment Second Congressional Review Emergency Act of 2003 (D.C. Act 15-103, June 20, 2003, 50 DCR 5499).
For temporary (90 day) amendment of section, see § 7111(f) of Fiscal Year 2010 Budget Support Emergency Act of 2009 (D.C. Act 18-187, August 26, 2009, 56 DCR 7374).
For temporary (90 day) amendment of section, see § 7241(g) of Fiscal Year 2010 Budget Support Second Emergency Act of 2009 (D.C. Act 18-207, October 15, 2009, 56 DCR 8234).
For temporary (90 day) amendment of section, see § 7241(g) of Fiscal Year Budget Support Congressional Review Emergency Amendment Act of 2009 (D.C. Act 18-260, January 4, 2010, 57 DCR 345).
For temporary (90 day) amendment of section, see § 7002(b)(1) of Fiscal Year 2012 Budget Support Emergency Act of 2011 (D.C. Act 19-93, June 29, 2011, 58 DCR 5599).
For temporary (90 day) amendment of section, see § 11 of Revised Fiscal Year 2012 Budget Support Technical Clarification Emergency Amendment Act of 2011 (D.C. Act 19-157, October 4, 2011, 58 DCR 8688).
For temporary amendment of section, see § 106 of the Fiscal Year 2013 Budget Support Technical Clarification Emergency Amendment Act of 2012 (D.C. Act 19-482, October 12, 2012, 59 DCR 12478).
For temporary amendment of section, see § 106 of the Fiscal Year 2013 Budget Support Technical Clarification Congressional Review Emergency Amendment Act of 2012 (D.C. Act 19-604, January 14, 2013, 60 DCR 1045), applicable as of January 10, 2013.
For temporary (90 days) amendment of this section, see §§ 7155 and 7159 of the Fiscal Year 2014 Budget Support Emergency Act of 2013 (D.C. Act 20-130, July 30, 2013, 60 DCR 11384, 20 DCSTAT 1827).
For temporary (90 days) amendment of this section, see §§ 7155 and 7159 of the Fiscal Year 2014 Budget Support Congressional Review Emergency Act of 2013 (D.C. Act 20-204, October 17, 2013, 60 DCR 15341, 20 DCSTAT 2311).
Section 11 of D.C. Law 19-53, in par. (3A), substituted “Effective October 1, 2011, the rate of the tax shall be 10%” for “The rate of the tax shall be 9%”.
Section 15(b) of D.C. Law 19-53 provided that the act shall expire after 225 days of its having taken effect.
Section 402(b) of D.C. Law 19-226 provided that the act shall expire after 225 days of its having taken effect.
Section 7151 of D.C. Law 20-61 provided that Subtitle O of Title VII of the act may be cited as the “Tax Clarification Amendment Act of 2013”.
Section 202 of D.C. Law 5-113 provided that § 201 shall take effect October 1, 1984.
Expiration of §§ 301, 302 and 303 of Law 10-188: See Historical and Statutory Notes following § 47-2202.01.
Mayor authorized to issue rules: See second paragraph of note to § 47-2601.
Audit of accounts and operation of Authority: See Historical and Statutory Notes following § 47-2202.01.
Section 7159 of D.C. Law 20-61 repealed D.C. Law 19-226, § 106(a).

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 § 25
 § 9
 § 2
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 § 6004
 § 6004
 § 7111
 § 7241
 § 7241
 § 7002
 § 11
 § 106
 § 106
 § 201
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 § 106