Who must register for a special event?
The special event registration and application (Form FR-500B) must be completed by any individual, organization, business, or consumer who is planning to promote a special event. The promoter must register in advance of the event with the Government of the District of Columbia, Office of Tax and Revenue, 1101 4th Street, SW, Suite W270, Washington, DC 20024.
Who must collect and file?
An individual, organization, business, or consumer engaging in business in the District of Columbia must collect District of Columbia sales tax from the purchaser on: sales of tangible personal property delivered to a customer in the District, certain foods and drinks sold at retail, rental or leasing of tangible personal property, and admissions to certain public events that take place in the District.
When is the special event tax return due?
A special event sales tax return (Form FR-800SE) must be filed by the 20th day of the month following the month being reported.
Are there special requirements for promoters?
The term “promoter” includes any for-profit or nonprofit individual or entity. Before a special event takes place, the promoters of the event must inform vendors and exhibitors who participate in the event of their responsibilities to collect DC sales tax and pay it to the Office of Tax and Revenue (OTR).
A special event promoter must provide OTR’s Collection Division, located at 1101 4th Street, SW, Suite W270, Washington, DC 20024, with a preliminary list of all vendors and exhibitors along with their addresses, federal employer identification numbers or Social Security numbers, representatives’ names, and telephone numbers. This list is due at least 30 calendar days before the special event occurs. A final list is due within 10 calendar days after the last day of the special event, unless previously submitted.
Before the special event, a promoter must provide vendors and exhibitors with information regarding their District tax obligations, filing deadlines, and any other requirements supplied by the District after the preliminary list of vendors and exhibitors is submitted.
The penalty for failing to provide the preliminary list is $1,000 plus $50 for each day the list is late. The penalty is capped at $2,500. The penalty for failing to provide the final list is $1,000 plus $50 for each day the list is late. The penalty is capped at $10,000.
What is a use tax?
The use tax is a tax imposed at the same rate as the sales tax. It is imposed on the purchase or rental of tangible personal property that will be used, stored or consumed in the District by a buyer who did not pay sales tax to the District or any other taxing jurisdiction at the time of the purchase or rental.