2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 22 - Compensating-Use 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

§ 47–2202.01. Tax on gross receipts for transient lodgings or accommodations; food or drink for immediate consumption; spirits sold for consumption on premises; rental vehicles.
A tax, separate from, and in addition to, the taxes imposed pursuant to § 47-2202 is imposed on the use, storage, or consumption of certain tangible personal property and services sold or purchased at retail sale in the District. Vendors engaging in the business activities listed in paragraphs (1) and (2) of this section and purchasers of the vendors’ tangible personal property and services shall pay the tax at the following rate:
(1)(A) 4.45% of the gross receipts for the sale or charges for any room or rooms, lodgings, or accommodations furnished to a transient by any hotel, inn, tourist camp, tourist cabin, or any other place in which rooms, lodgings, or accommodations are regularly furnished to transients; and
(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 by the room remarketer.
(2) 1% of the gross receipts from the sale or charges made for:
(A) Food or drink prepared for immediate consumption, or sold as described in § 47-2001(n)(1)(A)(i);
(B) Spirituous or malt liquors, beers, and wine sold for consumption on the premises where sold;
(C) Rental or leasing of rental vehicles and utility trailers as defined in § 50-1505.01(8) and (9); or
(D) Spirituous or malt liquors, beers, and wine sold by an alcoholic beverage licensee acting under authority of §§ 25-112(h)(1), 25-113(a)(3)(C), or 25-113.01(f) or (g).
(May 27, 1949, 63 Stat. 124, ch. 146, title II, § 212a; as added Sept. 28, 1994, D.C. Law 10-188, § 303(b), 41 DCR 5333; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Aug. 12, 1998, D.C. Law 12-142, § 3(g), 45 DCR 4826; Apr. 8, 2011, D.C. Law 18-364, § 2(e), 58 DCR 976; Sept. 14, 2011, D.C. Law 19-21, § 7002(b)(2), 58 DCR 6226; Sept. 11, 2019, D.C. Law 23-16, § 7062(e), 66 DCR 8621; Apr. 27, 2021, D.C. Law 23-280, § 5(c), 68 DCR 001156.)
Prior Codifications
1981 Ed., § 47-2202.1.
Section References
This section is referenced in § 10-1202.01, § 10-1202.08a, § 10-1203.05, § 10-1203.07, § 47-2202.02, and § 47-4622.
Effect of Amendments
D.C. Law 18-364 designated the existing text of par. (1) as par. (1)(A); and added par. (1)(B).
D.C. Law 19-21, in par. (1)(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”.
Cross References
Washington Convention Center Authority, audit of accounts and operations, certification of sufficiency of sum of projected revenues, surtax, see § 10-1203.05.
Washington Convention Center Authority, collection and transfer of taxes to Fund, see § 10-1203.07.
Washington Convention Center Authority, “dedicated taxes” defined, see § 10-1202.01.
Washington Convention Center Authority, Marketing Fund established, marketing service contracts, total dollar amount, see § 10-1202.08a.
Emergency Legislation
For temporary (90 days) amendment of this section, see § 4(b) of Fiscal Year 2021 Budget Support Clarification Congressional Review Emergency Amendment Act of 2020 (D.C. Act 23-554, Dec. 22, 2020, 68 DCR 00130).
For temporary (90 days) amendment of this section, see § 5(b) of Fiscal Year 2021 Budget Support Clarification Emergency Amendment Act of 2020 (D.C. Act 23-416, Oct. 1, 2020, 67 DCR 12245).
For temporary (90 days) amendment of this section, see § 7062(e) of Fiscal Year 2020 Budget Support Congressional Review Emergency Act of 2019 (D.C. Act 23-112, Sept. 4, 2019, 66 DCR 11964).
For temporary (90 days) amendment of this section, see § 7062(e) of Fiscal Year 2020 Budget Support Emergency Act of 2019 (D.C. Act 23-91, July 22, 2019, 66 DCR 8497).
For temporary (90 day) amendment of section, see § 7002(b)(2) of Fiscal Year 2012 Budget Support Emergency Act of 2011 (D.C. Act 19-93, June 29, 2011, 58 DCR 5599).
Temporary Legislation
For temporary (225 days) amendment of this section, see § 5(b) of Fiscal Year 2021 Budget Support Clarification Temporary Amendment Act of 2020 (D.C. Law 23-176, Dec. 23, 2020, 67 DCR 13036).
Editor's Notes
Expiration of §§ 301, 302 and 303 of D.C. Law 10-188: Section 306(a) of D.C. Law 10-188 provided that the act shall expire 2 years after September 28, 1994 if the Board does not submit final financial requirements and a feasibility analysis to the mayor and the Council as provided by § 10-1202.06(h).
Expiration of §§ 301, 302 and 303 of D.C. Law 10-188: Section 306(a) of D.C. Law 10-188 provided that the act shall expire 2 years after September 28, 1994 if the Board does not submit final financial requirements and a feasibility analysis to the mayor and the Council as provided by § 10-1202.06(h).
Expiration of §§ 301, 302 and 303 of D.C. Law 10-188: For temporary amendment of D.C. Law 10-188, § 306(a), see § 2(b) of the Washington Convention Center Authority Act of 1994 Time Extension Emergency Act of 1996 (D.C. Act 11-509).
Audit of accounts and operation of Authority: Section 305(a) of D.C. Law 10-188 provided that “on or before July 1 of each year, the District of Columbia Auditor, pursuant to the Auditor’s duties under § 47-117(b), shall audit the accounts and operation of the Authority and made a specific finding of the sufficiency of the projected revenues from the taxes imposed pursuant to §§ 301, 302, 303, and 304 to meet the projected expenditures and reserve requirements of the Authority for the upcoming fiscal year.”
Section 305(b) of D.C. Law 10-188 provided: “If the audit conducted pursuant to subsection (a) of this section indicates that projected revenues from the taxes imposed pursuant to §§ 301, 302, 303, and 304 are insufficient to meet projected expenditures and reserve requirements of the Authority for the upcoming fiscal year, the Mayor shall impose a surtax, to become effective on or before October 1 of the upcoming year, on each of those taxes dedicated to the Authority excluding the tax on sales of restaurant meals and alcoholic beverages, in an amount equal to the pro rata share of the difference between (1) the sum of the projected expenditure and reserve requirements and (2) the projected revenues. The pro rata share shall be determined based on the pro rata estimated contribution of each tax to the total estimated tax revenue for the particular year as contained in the multiyear financial plan submitted pursuant to § 9-807(g) [§ 10-1202.06(g), 2001 Ed.].”
Expiration of §§ 301, 302 and 303 of D.C. Law 10-188: For temporary amendment of D.C. Law 10-188, § 306(a), see § 2(b) of the Washington Convention Center Authority Act of 1994 Time Extension Emergency Act of 1996 (D.C. Act 11-509).
Section 2(l)(1) of D.C. Law 12-142 provided that § 306(a) of D.C. Law 10-188, providing for the expiration of that act, is repealed. Section 2(l)(2) of D.C. Law 12-142 provided that the subsection shall apply as of February 27, 1997.