District Of Columbia § 47-2202(Perm) - Imposition of tax.
Full text of District Of Columbia D.C. Code § 47-2202(Perm) — Imposition of tax., with citation guidance and answers to common questions.
§ 47-2202(Perm). Imposition of tax.
47-2202(Perm)*NOTE: This codification is the most current, due to recent law changes. To see the current law (including emergency and temporary legislation, if relevant) click this link: *
There 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 on the sales price of such tangible personal property and services shall be 6.0% before October 1, 2025, 6.5% beginning on October 1, 2025, and 7.0% beginning on October 1, 2026, and continuing thereafter; 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 10.20% 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 or spirituous or malt liquors, beer, and wine sold by an alcoholic beverage licensee acting under authority of §§ , , or or ; and
Spirituous or malt liquors, beer and wine sold for consumption on the premises where sold.
[Repealed].
The rate of tax shall be 10.25% 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, unless sold by an alcoholic beverage licensee acting under authority of §§ , , or or ;
The rate of tax shall be 9.25% of the gross receipts from the sale of or charges for rental or leasing of rental vehicles and utility trailers as defined in ; and
The rate of tax shall be 6.00% 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].
The rate of tax shall be 8% of the gross receipts from the sale of or charges for soft drinks.
For fiscal years beginning before October 1, 2023, 5% of the use tax revenue collected at the rate provided by the lead-in language of subsection (a) that is not dedicated to legislatively proposed or existing tax increment financing districts or pledged to the benefit of holders of District Bonds or notes existing on or before [October 30, 2018] shall be dedicated to the Arts and Humanities Fund, established by .
For fiscal years beginning after September 30, 2023, there shall be dedicated to the Arts and Humanities Fund from the sales tax revenue collected at the rate provided by the lead-in language of subsection (a) of this section, the following amounts:
In Fiscal Year 2024 and Fiscal Year 2025, the lesser of:
5% of the sales tax revenue collected at the rate provided by the lead-in language of subsection (a) of this section that is not dedicated to legislatively proposed or existing tax increment financing districts or pledged to the benefit of holders of District bonds or notes existing on or before October 30, 2018; or
An amount equal to 102% of the amount dedicated to the Arts and Humanities Fund in the prior fiscal year pursuant to this subsection.
In Fiscal Year 2026, the lesser of:
4.615% of the sales tax revenue collected at the rate provided by the lead-in language of subsection (a) of this section that is not dedicated to legislatively proposed or existing tax increment financing districts or pledged to the benefit of holders of District bonds or notes existing on or before October 30, 2018; or
An amount equal to 102% of the amount dedicated to the Arts and Humanities Fund in the prior fiscal year pursuant to this subsection; and
In Fiscal Year 2027 and each subsequent fiscal year, the lesser of:
4.286% of the sales tax revenue collected at the rate provided by the lead-in language of subsection (a) of this section that is not dedicated to legislatively proposed or existing tax increment financing districts or pledged to the benefit of holders of District bonds or notes existing on or before October 30, 2018; or
An amount equal to 102% of the amount dedicated to the Arts and Humanities Fund in the prior fiscal year pursuant to this subsection.
[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(Perm)
What does D.C. Code § 47-2202(Perm) cover?
Section 47-2202(Perm) ("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(Perm)?
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Is this the official text of District Of Columbia law?
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How does District Of Columbia § 47-2202(Perm) apply to my situation?
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Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in District Of Columbia.