D.C. Mun. Regs. r. 9-3500

Current through Register Vol. 71, No. 33, August 16, 2024

Rule 9-3500 - GENERAL PROVISIONS

3500.1

The provisions of this chapter shall govern the filing of affidavits for and the payment of the payment of the gross receipts tax by the following:

(a) Each gas, electric lighting, and telephone company that sells public utility services or commodities within the District of Columbia; and

(b) Each telecommunication company.

3500.2

The tax on gas, electric lighting, and telephone companies shall be at the rate of six and seven-tenths percent (6.7%) of the gross receipts from the sale of public utility services and commodities within the District of Columbia.

3500.3

The tax on telecommunication companies, other than those companies subject to § 3500.2 of this chapter, shall be at the rate of six and seven-tenths percent (6.7%) of the gross receipts from the sale of toll telecommunication services that originate from or terminate on telecommunication equipment located in the District and for which a toll charge or periodic charge is billed to an apparatus, telephone, or account in the District, without regard to where the bill for service is physically received.

3500.4

For the purpose of this section, the term "toll communication service" shall not include data transmission or reception except when the gross receipts from data transmission or reception are not separated from gross receipts subject to the tax under the act.

3500.5

Except as provided in §§ 3501.3 and 3502.2 of this chapter, the gross receipts tax shall be due by the twentieth (20th) day of the month following the calendar month for which the payment is due.

3500.6

Except as provided in §§ 3501.2 and 3502.1 of this chapter, the affidavit shall be filed at the time payment of the tax is made.

D.C. Mun. Regs. r. 9-3500

Final Rulemaking published at 34 DCR 6143, 6149 (September 25, 1987)

AUTHORITY: Unless otherwise noted, the authority for this chapter is §§ 6(5)(E) and 6(10) B of an Act making appropriations to provide for the expenses of the government of the District of Columbia for the fiscal year ending June 30, 1903, and for other purposes, as amended, D.C. Code §§ 47-1508, 47-2501 (1981 Ed.).