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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

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Bulk Sales Act

Under this act, a purchaser of an existing business must notify the Office of Tax and Revenue of the sale and its terms and conditions by certified mail 15 days before taking possession of the business. Failure to comply with this requirement can result in the purchaser being held responsible for the seller’s unpaid tax liability.

For further information contact the Special Investigations Unit at (202) 724-5045 or send a notification of sale to:

Office of Tax and Revenue
PO Box 37559
Washington, DC 20013
Attention: Special Investigations Unit