District of Columbia Rental / transient occupancy tax

Rental / transient occupancy tax in District of Columbia

DC adds a separate 4.45% tax on transient lodging receipts on top of the sales tax imposed under § 47-2002. Statute text: "A tax, separate from, and in addition to, the tax imposed pursuant to § 47-2002 , is imposed on vendors engaging in the business activities listed in paragraphs (1) and (2) of this section" (D.C. Code § 47-2002.02(1)(A)).

Verified Source: D.C. Code § 47-2002.02(1)(A) · last checked 2026-10-16