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Office of Tax and Revenue
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Other Business Tax Types

In addition to franchise and sales taxes, certain businesses may be subject to other tax types based on their activities in the District. Explore the various business-related taxes below to understand your obligations and ensure compliance.

Withholding Tax

Learn about employer requirements for withholding DC income tax from employee wages and how to file and remit payments.

Personal Property Tax

Find out how personal property used in your business is taxed and how to file the required return.

Sports Facilities Fee

Understand which businesses are subject to the Sports Facilities Fee and how to calculate and pay it.

Qualified High Technology Companies (QHTCs)

Explore tax incentives and credits available to qualified high technology companies operating in DC.

Gross Receipts Tax

Learn how gross receipts tax applies to certain businesses and how to file and pay accurately.

Alcoholic Beverage Tax

Review tax obligations for businesses selling or distributing alcoholic beverages in the District.

Motor Vehicle Fuel Tax

Find information on the tax requirements for businesses that sell or distribute motor vehicle fuel.

Sports Wagering Tax

Understand the tax responsibilities for operators and retailers engaged in sports wagering in DC.

Tobacco Tax Program

Learn about cigarette tax requirements, including filing, payment, and compliance for wholesalers and retailers.