2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 20 - Gross Sales Tax › § 47–2002.03a. Additional tax on gross receipts for transient lodgings or accommodations

§ 47–2002.03a. Additional tax on gross receipts for transient lodgings or accommodations.
(a)(1) Except as provided in paragraph (2) of this subsection, a tax, separate from and in addition to, the tax imposed pursuant to § 47-2002(a)(2)(A) and the tax imposed pursuant to § 47-2002.02, is imposed on all vendors at the rate of 0.3% of the gross receipts from the sale of 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.
(2) For the period of time beginning on April 1, 2023, through March 31, 2027, the tax imposed by paragraph (1) of this subsection shall be at the rate of 1.3%.
(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 section shall be determined based on the net charges and additional charges received by the room remarketer.
(c) The tax revenue received pursuant to this section shall be dedicated to the Washington Convention and Sports Authority, for transfer to Destination DC for the purposes of marketing and promoting the District of Columbia as a destination. Any tax revenue dedicated pursuant to this subsection shall be in addition to the funds dedicated to Destination DC pursuant to § 10-1202.08a.
(d) For the expenditure of any tax revenue received pursuant to subsection (a)(2) of this section, Destination DC shall:
(1) Comply with the requirements of § 2-218.46;
(2) Consult with the Deputy Mayor for Planning and Economic Development, the Washington Convention and Sports Authority, the Restaurant Association Metropolitan Washington, and the Hotel Association of Washington, DC on the use of any such tax revenue received; and
(3) Enter into a memorandum of understanding with the Mayor regarding the use of any tax revenue received pursuant to subsection (a)(2) of this section in accordance with the recommendations determined necessary and appropriate pursuant to the consultations required by paragraph (2) of this subsection.
(Dec. 13, 2017, D.C. Law 22-33, § 7242(b), 64 DCR 7652; Sept. 6, 2023, D.C. Law 25-50, § 2092(a), 70 DCR 10366.)
Emergency Legislation
For temporary (90 days) amendment of this section, see § 2 of Tourism Recovery Tax Emergency Amendment Act of 2022 (D.C. Act 24-703, Dec. 22, 2022, 0 DCR 0).
For temporary (90-day) creation of this section, see § 7242(b) of the Fiscal Year 2018 Budget Support Congressional Review Emergency Act of 2017, effective October 24, 2017 (D.C. Act 22-167; 64 DCR 10802).
For temporary (90-day) creation of this section, see § 7242(b) of the Fiscal Year 2018 Budget Support Emergency Act of 2017, effective July 20, 2017 (D.C. Act 22-104; 64 DCR 7032).
Temporary Legislation
For temporary (225 days) amendment of this section, see § 2 of Tourism Recovery Tax Temporary Amendment Act of 2022 (D.C. Law 24-330, Mar. 10, 2023, 70 DCR 1036).