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U.S. State Codes
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District-of-Columbia
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Title 47 - Taxation, Licens...
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Chapter 22 - Compensating-Use Tax.
Chapter 22 - Compensating-Use Tax.
§ 47–2201. Definitions.
§ 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.
§ 47–2202.02. 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.
§ 47–2202.03. Additional tax on gross receipts for transient lodgings or accommodations.
§ 47–2203. Collection of tax by vendor.
§ 47–2204. Nonresident vendors.
§ 47–2205. Payment of tax by purchaser.
§ 47–2206. Exemptions.
§ 47–2207. Collection of tax. [Repealed]
§ 47–2208. Surety bonds.
§ 47–2209. Assumption or refund of tax by vendor unlawful.
§ 47–2210. Returns and payment of tax.
§ 47–2211. Monthly returns; content and form; payment of tax.
§ 47–2212. Certificate of registration.
§ 47–2213. Incorporation and application of certain provisions of Chapter 20.
§ 47–2214. Application of chapter.