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Office of Tax and Revenue

OTR will host its annual Tax Practitioner’s Institute on Tuesday, January 13, 2026, beginning at 9 am. The workshop will be offered in a hybrid format, with an in-person session and a virtual option via Microsoft Teams. The seminar is free, but registration is required. Register here.

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Street and Mobile Food Service Vendors

The page provides tax-related information regarding the Vendor Sales Tax Collection and Remittance Act of 2012.

Taxes

File a Street and Mobile Food Services Vendor Return
Requirement to File and Make Payments Electronically

Street and Mobile Food Services Vendor FAQ's

Vendor Sales Tax Collection and Remittance Act Legislation

An Act (Enrolled Original)
DC ST Section 47-2002.01

For more information on the District’s tax filing requirements for a street vendor business, please contact the Office of Tax and Revenue’s Customer Service Center at (202) 727-(4TAX) 4829, Monday through Friday, between the hours of 8:15 am and 4:30 pm.