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OTR Tax Notice 2023-01: Sales and Use Tax Rate Increase on Transient Accommodations

Monday, February 13, 2023

The District of Columbia Council has passed legislation increasing the sales and use tax rate on the gross receipts from the sale of or charges for any room or rooms, lodgings, or accommodations furnished to a transient by any hotel, inn, tourist camp, tourist cabin, or any other place in which rooms, lodgings, or accommodations are regularly furnished in the District. See Tourism Recovery Tax Emergency Amendment Act of 2022, approved on December 27, 2022 (A24-0703).

The total sales and use tax rate imposed on such gross receipts is increased from 14.95 percent to 15.95 percent during the time period of April 1, 2023, through March 30, 2027.

(Note: For bookings that were made before April 1, 2023, but were not fully paid by that date, the rate that applies to payments received on or after April 1, 2023, will be 15.95 percent. For bookings that were both made before and paid in full before April 1, 2023, the rate will remain 14.95 percent, even if the transient accommodation is furnished on or after April 1, 2023.)

For additional information, please contact OTR’s Customer Service Center at (202) 727-4TAX (4829).