District of Columbia · Statutes
Chapter 22. Compensating-Use Tax.
17 sections
17 sections
- D.C. Code § 47-2201Definitions.
- D.C. Code § 47-2202Imposition of tax.
- D.C. Code § 47-2202.01Tax on gross receipts for transient lodgings or accommodations; food or drink for immediate consumption; spirits sold for consumption on premises; rental vehicles.
- D.C. Code § 47-2202.02Tax 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.
- D.C. Code § 47-2202.03Additional tax on gross receipts for transient lodgings or accommodations.
- D.C. Code § 47-2203Collection of tax by vendor.
- D.C. Code § 47-2204Nonresident vendors.
- D.C. Code § 47-2205Payment of tax by purchaser.
- D.C. Code § 47-2206Exemptions.
- D.C. Code § 47-2207Collection of tax.Repealed
- D.C. Code § 47-2208Surety bonds.
- D.C. Code § 47-2209Assumption or refund of tax by vendor unlawful.
- D.C. Code § 47-2210Returns and payment of tax.
- D.C. Code § 47-2211Monthly returns; content and form; payment of tax.
- D.C. Code § 47-2212Certificate of registration.
- D.C. Code § 47-2213Incorporation and application of certain provisions of Chapter 20.
- D.C. Code § 47-2214Application of chapter.