D.C. Mun. Regs. tit. 23, r. 23-1402
Before the sixteenth (16th) day of each month, each licensee shall pay to the D.C. Treasurer the tax imposed upon the quantity of alcoholic beverages subject to taxation sold by the licensee during the preceding calendar month.
The balance to the credit of a licensee of any monies deposited under this section shall be refunded to the licensee by the OTR where the licensee making the deposit shall, for a period of twelve (12) consecutive months subsequent to the month in which the deposit was made, or for the period as the licensee continues to engage in business, whichever is the lesser, have fully complied with the provisions of D.C. Official Code § 25-771, and with the provisions of this chapter.
The Mayor or his designee may require retailers and wholesalers and every person liable for tax to keep, maintain, and preserve records, reports, books, returns, etc., and shall make those records available upon request by the Mayor or his designee. Records required to be available pursuant to this section shall be retained on the licensed premises in accordance with the relevant retention period established by § 1208.
D.C. Mun. Regs. tit. 23, r. 23-1402