Section 47-2202.03 - Additional tax on gross receipts for transient lodgings or accommodations(a)(1) Except as provided in paragraph (2) of this subsection, a tax separate from, and in addition to, the taxes imposed pursuant to §§ 47-2202 and 47-2202.01 is imposed at the rate of 0.3% on the use, storage, or consumption of 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.(2) For the period of time beginning on April 1, 2023, through March 31, 2027, the tax imposed by paragraph (1) subsection shall be at the rate of 1.3%.(b) Vendors engaging in the business activities listed in this section and purchasers of the vendors' tangible personal property and services shall pay the tax at the rate of 0.3% of the gross receipts for the sale 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.(c) 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 section shall be determined based on the net charges and additional charges by the room remarketer.(d) The tax revenue receipted pursuant to this section shall be dedicated to the Washington Convention and Sports Authority, for transfer to Destination DC for the purposes of marketing and promoting the District of Columbia as a destination. Any tax revenue dedicated pursuant to this subsection shall be in addition to the funds dedicated to Destination DC pursuant to § 10-1202.08a.(e) For the expenditure of any tax revenue received pursuant to subsection (a)(2) of this section, Destination DC shall: (1) Comply with the requirements § 2-218.46; (2) Consult with the Deputy Mayor for Planning and Economic Development, the Washington Convention and Sports Authority, the Restaurant Association Metropolitan Washington, and the Hotel Association of Washington, DC on the use of any such tax revenue received; and(3) Enter into a memorandum of understanding with the Mayor regarding the use of any tax revenue received pursuant to subsection (a)(2) of this section in accordance with the recommendations determined necessary and appropriate pursuant to the consultations required by paragraph (2) of this subsection.Amended by D.C. Law 25-50, § II-J-2092, 70 DCR 010366, eff. 9/6/2023.Amended by D.C. Law 24-330, § 3 , 70 DCR 001036, eff. 3/10/2023, exp. 10/21/2023.Amended by D.C. Law 24-703, § 3 , 0 DCR 0, eff. 12/22/2022, exp. 3/22/2023.July 3, 2018, D.C. Law 22-124, § 108(b), 65 DCR 5091.Applicability
Section 301 of D.C. Law 22-124 provided that the changes made to this section by D.C. Law 22-124 shall apply as of October 1, 2017.