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otr

Office of Tax and Revenue

OTR will host its annual Tax Practitioner’s Institute on Tuesday, January 13, 2026, beginning at 9 am. The workshop will be offered in a hybrid format, with an in-person session and a virtual option via Microsoft Teams. The seminar is free, but registration is required. Register here.

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Alcoholic Beverage

What is Alcoholic Beverage?

Alcoholic beverage is considered any of the following:

  • Beer
  • Malt Beverages
  • Still Wine (not carbonated)
  • Champagne/Sparkling Wine
  • Sparkling & Artificially Carbonated Wines
  • Alcohol & Spirits

Tax Form to be Filed

FR-425

Who Must File?

Licensed wholesalers in the District of Columbia who sell alcoholic beverages.

Filing Frequency

Monthly

Due Date

15th of the month following period end

Please note: Wholesalers are required to file every month, even if there is no tax liability for the month being filed.