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otr

Office of Tax and Revenue
 

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Effective 2/26/24, OTR's Cashier's Office is now located at 1100 4th Street, SW, Suite E200, Washington, DC 20024.
In-person appointments for OTR’s Walk-In Center and the Recorder of Deeds Office can be made here.
Certificate of Clean Hands: Obtaining a Certificate of Clean Hands is a simple process by visiting MyTax.DC.gov.

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Gross Receipts

What is Gross Receipts Tax?

Tax imposed upon the gross revenue received by the below industries for services and/or deliveries to a District of Columbia address (commercial and non-commercial).

Who Must File and Tax Forms to be Filed:

  • Cable television, Satellite relay of distribution of video or radio transmissions (must file Form FR-27C)
  • Commercial mobile service (must file Form FR-27M)
  • Electric-city provider (must file Form FR-27E)
  • Heating oil (must file Form FR-27H)
  • Natural gas utilities (must file Form FR-27NU)
  • Telephone-local calls (must file Form FR-27U)
  • Toll telecommunication service (must file Form FR-27T)

Filing Frequency

Monthly

Due Date

On or before the 20th day of each month for the preceding calendar month except for cable television which is due on or before the 21st day of each month.

Please note: Utility providers will still be able to complete the 2018 filing by paper for gross receipts; however, OTR highly encourages electronic filing.

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