District Of Columbia § 47-2002 - Imposition of tax.
Full text of District Of Columbia D.C. Code § 47-2002 — Imposition of tax., with citation guidance and answers to common questions.
§ 47-2002. Imposition of tax.
47-2002A tax is imposed upon all vendors for the privilege of selling at retail certain tangible personal property and for the privilege of selling certain selected services (defined as “retail sale” and “sale at retail” in this chapter). Beginnning [Beginning] on October 1, 2013, the rate of such tax shall be 5.75% of the gross receipts from sales of or charges for such tangible personal property and services, except that:
The rate of tax shall be 18% of the gross receipts from the sale of or charges for the service of parking or storing of motor vehicles or trailers, except the service of parking or storing of motor vehicles or trailers on a parking lot owned or operated by the Washington Metropolitan Area Transit Authority and located adjacent to a Washington Metropolitan Area Transit Authority passenger stop or station; provided, that after October 1, 2017, the rate of tax shall be 22%;
The rate of tax shall be 10.05% 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;
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 paragraph shall be determined based on the net charges and additional charges received by the room remarketer.
The rate of tax shall be 9% of the gross receipts from the sale of or charges for:
Food or drink prepared for immediate consumption as defined in ;
Spirituous or malt liquors, beers, and wine sold for consumption on the premises where sold; and
Rental or leasing of rental vehicles and utility trailers as defined in ;
The rate of tax shall be 10% of the gross receipts of the sales of or charges for spirituous or malt liquors, beers, and wine sold for consumption off the premises where sold;
[Repealed].
The rate of tax shall be 5.75% of the gross receipts from the sale of or charges for tangible personal property or services by legitimate theaters, or by entertainment venues with 10,000 or more seats, excluding any such theaters or entertainment venues from which such taxes are applied to pay debt service on tax-exempt bonds;
[Repealed].
[Repealed].
The rate of tax shall be 6% of the gross receipts from the sale of or charges for medical marijuana, as defined in .
The proceeds of the tax collected under subparagraph (A) of this paragraph shall be deposited in the Healthy DC and Health Care Expansion Fund established by [].
Of the sales tax revenue received pursuant to this section, $1,170,000 annually shall be used to fund the Reimbursable Detail Subsidy Program in the Alcoholic Beverage Regulation Administration.
[Repealed].
Annotations
Applicability of : Section 7053 of provided that § 7052 of the act shall not apply if Fiscal Year 2015 revenues in the June 2015 quarterly revenue estimate issued by the Chief Financial Officer are sufficient to implement fully .
Applicability of : Section 11001 of provided that, except as otherwise provided, the act shall apply as of October 1, 2013.
Section 4 of provided that § 2 shall apply as of April 1, 2006.
Section 903 of provided: “Sec. 903. Applicability. Section 902 shall apply as of January 1, 2003.”
Expiration of §§ 301, 302 and 303 of : Section 2(l)(1) of provided that § 306(a) of , providing for the expiration of that act, is repealed. Section 2(l)(2) of provided that the subsection shall apply as of February 27, 1997.
Audit of accounts and operation of Authority: See Historical and Statutory Notes following .
Mayor authorized to issue rules: See second paragraph of note to .
Expiration of §§ 301, 302 and 303 of : See Historical and Statutory Notes following .
Section 8124 of provided: “Sec. 8124. This subtitle shall apply as of July 1, 2011.”
Section 8043 of provided: “Sec. 8043. This subtitle shall apply as of July 1, 2011; provided, that this subtitle shall apply as of October 1, 2011, if, for fiscal year 2011, the Chief Financial Officer certifies, in his June 2011 Revenue Estimate, that annual revenue will exceed the annual revenue estimate incorporated in the approved financial plan and budget for fiscal year 2011 by an amount sufficient to offset the loss of revenue proceeding from the delay of the applicability date from July 1, 2011 to October 1, 2011.”
Section 7241 of provided that Subtitle X of Title VII of the act may be cited as the “Dedicated Funding for the Commission on Arts and Humanities Amendment Act of 2013”.
Section 10001 of provided that Title X of the act may be cited as the “Revised Revenue Estimate Adjustment Allocation Act of 2013”.
Short title: Section 8041 of provided that subtitle E of title VIII of the act may be cited as “Parking Tax Enhancement Act of 2011”.
Short title: Section 7131 of provided that subtitle N of title VII of the act may be cited as the “Health Care Expansion Act of 2010”.
Source: official District Of Columbia text · Last verified 2026-08-27
Frequently Asked Questions About District Of Columbia § 47-2002
What does D.C. Code § 47-2002 cover?
Section 47-2002 ("Imposition of tax.") 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 § 47-2002?
A common citation format is "D.C. Code § 47-2002" (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 § 47-2002 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.