District Of Columbia § 25-905 - Common carrier licenses and tax requirements.
Full text of District Of Columbia D.C. Code § 25-905 — Common carrier licenses and tax requirements., with citation guidance and answers to common questions.
§ 25-905. Common carrier licenses and tax requirements.
25-905In the case of a passenger-carrying marine vessel operating in and beyond the District or a club car or a dining car on a railroad operating in and beyond the District for which a retailer’s license has been issued under this title, the tax as specified in shall be paid on all taxable beverages as are sold and served by the licensee while passing through or when at rest in the District, in the following manner:
A record shall be made and retained by the licensee of all alcoholic beverages sold and served in the District.
Each licensee shall, before the 11th day of each month, file with the OTR Director, on a form to be prescribed by the OTR Director, a statement under oath, showing the quantity of each kind of alcoholic beverage, except beer and wine, sold under the license in the District during the preceding calendar month and shall pay the tax imposed thereon.
Annotations
Source: official District Of Columbia text · Last verified 2026-08-27
Frequently Asked Questions About District Of Columbia § 25-905
What does D.C. Code § 25-905 cover?
Section 25-905 ("Common carrier licenses and tax requirements.") is part of the D.C. Code, the codified statutory law of District Of Columbia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite District Of Columbia § 25-905?
A common citation format is "D.C. Code § 25-905" (District Of Columbia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of District Of Columbia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the District Of Columbia official source linked on this page or consult a licensed District Of Columbia attorney.
How does District Of Columbia § 25-905 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in District Of Columbia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in District Of Columbia.