D.C. Mun. Regs. tit. 9, r. 9-478
A street vendor shall make payments to the Deputy Chief Financial Officer in place of collecting and remitting sales tax, as prescribed by this section, on sales made after September 30, 1993, regardless of the amount of taxable sales, if any, the street vendor makes during the year.
For the purposes of this section, the following terms shall have the meanings ascribed:
A street vendor shall not collect and remit sales tax on any sales made in the District of Columbia after September 30, 1993.
A street vendor who files annual sales tax returns shall file a final sales and use tax return on or before November 20, 1993, for the period January 1, 1993 through September 30, 1993.
A street vendor who files monthly sales tax returns shall file a final sales and use tax return on or before October 20, 1993, for the month of September, 1993.
Beginning in 1994, on or before January 20th, April 20th, July 20th, and October 20th of each year, a holder of a Class A license, Class B license, Class C food license, Class C nonfood license, or any combination of these licenses, shall make a three hundred and seventy-five dollar ($ 375) payment to the Deputy Chief Financial Officer in place of collecting and remitting sales tax for the immediately preceding three (3) months.
An individual who holds a Class A or Class B temporary license after September 30, 1993 shall make a one hundred and twenty-five dollar ($ 125) payment to the Deputy Chief Financial Officer on or before the tenth (10th) day following the expiration of the individual's temporary license in place of collecting and remitting sales tax for the temporary license period.
An individual who holds a combination of licenses listed in § 478.6 or a combination of a license(s) listed in § 478.6 and a temporary license(s) listed in § 478.7, shall only be required to make a three hundred seventy five dollar ($ 375) payment on each prescribed payment date specified in § 478.6.
Example 1: A street vendor who sells food and sweatshirts has both a Class A license and a Class B license. The street is only required to make a three hundred and seventy-five dollar ($ 375) payment to the Deputy Chief Financial Officer on the prescribed payment dates.
Example 2: A street vendor who has a Class A license decides to obtain a Class B temporary license to sell Fourth of July souvenirs during the beginning of July. The vendor is only required to make a three hundred and seventy-five dollar ($ 375) payment to the Deputy Chief Financial Officer on the prescribed payment dates.
An individual who holds a combination of temporary licenses listed in § 478.7 shall only be required to make a one hundred and twenty-five dollar ($ 125) payment on the payment date prescribed in § 478.7, unless the temporary licenses expire on different days.
Example 1: A person obtains a Class A temporary license and a Class B temporary license. Both licenses expire on November 27, 1993. The individual is only required to make one (1) one hundred and twenty-five dollar ($ 125) payment on or before December 7, 1993.
Example 2: A person obtains a Class A temporary license on December 21, 1993, that expires on December 26, 1993. On December 24th, the individual obtains a Class B temporary license that expires on December 30, 1993. The individual must make a payment of one hundred and twenty-five dollars ($ 125) on or before January 5, 1994, and another payment of one hundred and twenty-five dollar ($ 125) on or before January 9, 1994.
A holder of a Class A license, Class B license, Class C food license, Class C nonfood license, or any combination of these licenses, who does not have a license for the full three (3) months preceding the month in which a payment in place of collecting and remitting sales tax is due shall pro rate his or her payment in place of collecting and remitting sales tax based upon the number of months, or fraction of a month, in the three (3) preceding months the individual held his or her license.
Example 1: An individual is granted a Class A license on December 15, 1993. The next payment is due January 20, 1994. The individual had a license for one (1) of the three (3) months preceding a month in which a payment is due. Consequently, the individual shall pay one third (1/3) of the quarterly payment in place of collecting and remitting sales tax, one hundred and twenty-five dollars ($ 125) ($ 375.../3).
Example 2: An individual who has a Class A license decides to terminate his or her license on January 21, 1994. The individual had a license for a fraction of one (1) month preceding the next month in which a payment was to be made (April 20, 1994). Consequently, the individual shall pay one-third (1/3) of the quarterly payment in place of collecting and remitting sales tax, one hundred and twenty-five dollars ($ 125) ($ 375.../3).
A corporation that remits sales tax on sales made by certain street vendors shall not collect and remit sales tax on sales made by street vendors after September 30, 1993, but shall collect and remit sales tax on its other taxable sales. Every street vendor shall be individually responsible for making all payments in place of collecting and remitting sales tax.
Example: A restaurant located in the District of Columbia employs a street vendor to sell its hot dogs from a cart on a District sidewalk. The restaurant is not required to report the sales of hot dogs from the cart after September 30, 1993, but is still required to report taxable sales made at its restaurant location.
Every payment in place of collecting and remitting sales tax shall be made in cash or by cashier's check, certified check or money order.
A street vendor may continue to purchase tangible personal property for resale exempt from District sales tax by completing a District of Columbia Certificate of Resale and presenting it to the seller at the time of purchase.
After September 30, 1993, a street vendor shall not be required to file a cash bond or prepayment with surety with the Deputy Chief Financial Officer.
After September 30, 1993, a street vendor who has filed a bond or prepayment with surety with the Deputy Chief Financial Officer for any period of time may file for a refund of his or her vendor bond or release of his or her prepayment with surety by filing with the Deputy Chief Financial Officer a Claim for Refund Form (FR-331). A street vendor seeking a refund of a bond shall attach to his or her Claim for Refund Form an original cashier's receipt that indicates the amount of the bond and the date the bond was paid.
The Deputy Chief Financial Officer shall review all requests for refunds of cash bonds or releases of prepayments with surety made pursuant to § 478.15 of this chapter. If the Deputy Chief Financial Officer determines that the street vendor is in compliance with all District tax laws, the Deputy Chief Financial Officer shall refund the street vendor's cash bond plus accrued interest or release the street vendor's prepayment with surety.
In accordance with D.C. Code § 47-3310(c)(2), as amended, the Deputy Chief Financial Officer shall pay six percent (6%) per annum interest on the amount of a street vendor's cash bond from the date the vendor filed the bond with the Deputy Chief Financial Officer until the date of refund, except, no interest shall accrue after December 31, 1993, and no more than six (6) years of interest in total shall accrue.
If a street vendor fails to make a payment in place of collecting and remitting sales tax on or before the payment date, any amount of unpaid payment shall be assessed and collected as unpaid sales tax.
The Deputy Chief Financial Officer may impose interest on an unpaid payment in place of collecting and remitting sales tax or unpaid portion of a payment in place of collecting and remitting sales tax at the rate of one and five tenths percent (1.5%) per month, or fraction of a month, from the prescribed payment due date until the full payment is made.
The Deputy Chief Financial Officer may impose a penalty on an unpaid payment in place of collecting and remitting sales tax or unpaid portion of a payment in place of collecting and remitting sales tax at the rate of five percent (5%) per month, or fraction of a month, from the prescribed payment due date until the full payment is made. The total amount of penalty may not exceed twenty-five percent (25%) of the amount of the unpaid payment.
The Deputy Chief Financial Officer shall not issue a "Certificate of Good Standing" to a street vendor who fails to do the following:
D.C. Mun. Regs. tit. 9, r. 9-478