District Of Columbia § 47-2202 - Imposition of tax.
Full text of District Of Columbia D.C. Code § 47-2202 — Imposition of tax., with citation guidance and answers to common questions.
§ 47-2202. Imposition of tax.
47-2202There is hereby imposed and there shall be paid by every vendor engaging in business in the District and by every purchaser a tax on the use, storage, or consumption of any tangible personal property and service sold or purchased at retail sale. The rate of tax imposed by this section shall be 5.75%, except for the period beginning October 1, 2009, and ending September 30, 2012, the rate shall be 6%, of the sales price of such tangible personal property and services, except that:
The rate of tax shall be 12% of the gross receipt 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;
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, beer and wine sold for consumption on the premises where sold; and
Rental or leasing of rental vehicles and utility trailers as defined in ;
Effective October 1, 2011, the rate of the 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; and
[Repealed].
Annotations
Applicability of : Section 11001 of provided that, except as otherwise provided, the act shall apply as of October 1, 2013.
Section 7159 of repealed , § 106(a).
Section 903 of provided: “Sec. 903. Applicability. Section 902 shall apply as of January 1, 2003.”
Audit of accounts and operation of Authority: See Historical and Statutory Notes following .
Expiration of §§ 301, 302 and 303 of Law 10-188: See Historical and Statutory Notes following .
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 Law 10-188: See Historical and Statutory Notes following .
Section 7151 of provided that Subtitle O of Title VII of the act may be cited as the “Tax Clarification Amendment Act of 2013”.
Section 7151 of provided that Subtitle O of Title VII of the act may be cited as the “Tax Clarification Amendment Act of 2013”.
Source: official District Of Columbia text · Last verified 2026-08-27
Frequently Asked Questions About District Of Columbia § 47-2202
What does D.C. Code § 47-2202 cover?
Section 47-2202 ("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 § 47-2202?
A common citation format is "D.C. Code § 47-2202" (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 § 47-2202 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.