| § 47-2001. Definitions. |
| § 47-2002. Imposition of tax. |
| § 47-2002.01. Street vendors; minimum sales tax. |
| § 47-2002.02. Tax on gross receipts for transient lodgings or accommodations; food or drink for immediate consumption; spirits sold for consumption on premises; rental vehicles. |
| § 47-2002.04. Special event promoter obligations and penalties. |
| § 47-2002.05. Ballpark sales taxes. |
| § 47-2002.06. Verizon Center sales taxes. |
| § 47-2002.07. Revenue from tax on gross receipts from sale of or charges for service of parking or storing vehicles of trailers dedicated to WMATA operating subsidy. |
| § 47-2003. Reimbursement of vendor for tax. |
| § 47-2004. Vendor to collect tax; credit for expenses; application. |
| § 47-2005. Exemptions. |
| § 47-2006. Application of exemption. |
| § 47-2007. Action for collection of taxes. |
| § 47-2008. Rules and regulations. |
| § 47-2009. Tax to be separately stated. |
| § 47-2010. Presumption of taxability. |
| § 47-2011. Tax a personal debt; period of limitation; liens.[Repealed] |
| § 47-2012. Tax a preferred claim; priority over property taxes. |
| § 47-2013. Collection of tax; liens; jeopardy assessments; distraint.[Repealed] |
| § 47-2014. Assumption or refund of tax by vendor unlawful; penalties. |
| § 47-2015. Monthly returns. |
| § 47-2016. Payment of tax. |
| § 47-2017. Annual returns. |
| § 47-2018. Secrecy of returns; reciprocity. |
| § 47-2019. Determination of deficiencies. |
| § 47-2020. Refunds. |
| § 47-2021. Appeals. |
| § 47-2022. Sales in bulk.[Repealed] |
| § 47-2023. Rules and regulations. |
| § 47-2024. Additional powers. |
| § 47-2025. Examination of records and witnesses.[Repealed] |
| § 47-2026. Certificate of registration. |
| § 47-2027. Certificate of Mayor; presumptions. |
| § 47-2028. Additional penalties for failure to comply with chapter.[Repealed] |
| § 47-2029. Assessment of and limitations on deficiencies.[Repealed] |
| § 47-2030. Prosecutions.[Repealed] |
| § 47-2031. Notices.[Repealed] |
| § 47-2032. Extensions of time.[Repealed] |
| § 47-2033. Dedication of sales tax revenue for the Public School Capital Improvement Fund.[Repealed] |
Refs & Annos
HISTORICAL AND STATUTORY NOTES
Effect of Amendments
D.C. Law 14-213 made technical corrections in items § 47-2002.03 and § 47- 2002.04.
Legislative History of Laws
For Law 14-213, see notes following § 47-820.
