Street Vendors

All street vendors are required to be in good standing to be eligible to receive or renew a vendor license within the District of Columbia (in accordance with DC Municipal Regulations, Title 9, Chapter 4, Street Vendor Payment in Place of Collecting and Remitting Sales Tax).

A vendor must be current in all District of Columbia tax liabilities and fees, including the quarterly vendor fee, DC individual income tax return and/or the D-30 unincorporated franchise tax return. In addition, any assessed and outstanding violations, penalties and fines that are due to the DC Department of Consumer and Regulatory Affairs must be paid in full prior to being qualified for licensure.

For more information on the District’s tax filing requirements for a street vendor business, please contact the Office of Tax and Revenue’s Customer Service Center at (202) 727-(4TAX) 4829, Monday through Friday, between the hours of 8:15 am and 4:30 pm.

Frequently Asked Questions

• What is the street vendor quarterly vendor fee?

• When are my quarterly street vendor fees due?

• If I have two (2) licenses (Class A and Class C) and operate at one location, what do I pay the Office of Tax and Revenue?

• If I operate at more than one location, must I secure different licenses for each location, and what is my quarterly liability?

• When do I file a D-40 individual income tax return?

• Under what circumstances do I file a D-30 unincorporated franchise tax return?

• When must I file the D-30 unincorporated franchise tax return?