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Office of Tax and Revenue

Electronic and paper versions of the 2025 District income tax forms will be delayed. For more information on Individual Income Tax Forms, visit: Individual Income Tax Forms. For additional information on Business Tax Forms, visit: Unincorporated Business Franchise Tax Forms

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Hotel Attrition Fees


Friday, January 4, 2002

Sales Tax Information

Is the attrition fee charged by a hotel subject to District sales tax in circumstances where a convention client cancels part or all of a block of reserved rooms without proper notice? Is the cancellation fee charged by a hotel subject to District sales tax in circumstances where a convention client reserves a meeting room or banquet facility for an event and subsequently cancels that reservation?

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