Chapter 20. Gross Sales Tax. § 47–2001. Definitions. § 47–2002. Imposition of tax. § 47–2002.01. Street vendors; minimum sales tax. § 47–2002.01a. Marketplace facilitators; sales tax requirements. § 47–2002.02. Tax on gross receipts for transient lodgings or accommodations; food or drink for immediate consumption; spirits sold for consumption on premises; rental vehicles. § 47–2002.03. Tax 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. § 47–2002.03a. Additional tax on gross receipts for transient lodgings or accommodations. § 47–2002.04. Special event promoter obligations and penalties. § 47–2002.05. Ballpark sales taxes. § 47–2002.06. Verizon Center sales taxes. § 47–2002.07. Revenue from tax on gross receipts from sale of or charges for service of parking or storing vehicles or trailers dedicated to WMATA operating subsidy. § 47–2003. Reimbursement of vendor for tax. § 47–2004. Vendor to collect tax; credit for expenses; application. § 47–2005. Exemptions. § 47–2006. Application of exemption. § 47–2007. Action for collection of taxes. § 47–2008. Rules and regulations. § 47–2009. Tax to be separately stated. § 47–2010. Presumption of taxability. § 47–2011. Tax a personal debt; period of limitation; liens. [Repealed] § 47–2012. Tax a preferred claim; priority over property taxes. § 47–2013. Collection of tax; liens; jeopardy assessments; distraint. [Repealed] § 47–2014. Assumption or refund of tax by vendor unlawful; penalties. § 47–2015. Monthly returns. § 47–2016. Payment of tax. § 47–2017. Annual returns. § 47–2018. Secrecy of returns; reciprocity. § 47–2019. Determination of deficiencies. § 47–2020. Refunds. § 47–2021. Appeals. § 47–2022. Sales in bulk. [Repealed] § 47–2023. Rules and regulations. § 47–2024. Additional powers. § 47–2025. Examination of records and witnesses. [Repealed] § 47–2026. Certificate of registration. § 47–2027. Certificate of Mayor; presumptions. § 47–2028. Additional penalties for failure to comply with chapter. [Repealed] § 47–2029. Assessment of and limitations on deficiencies. [Repealed] § 47–2030. Prosecutions. [Repealed] § 47–2031. Notices. [Repealed] § 47–2032. Extensions of time. [Repealed] § 47–2033. Dedication of sales tax revenue for the Public School Capital Improvement Fund. [Repealed]
