What is Gross Receipts Tax?
Gross Receipts Tax is a tax on the gross revenue received by specific industries for services and/or deliveries in the District of Columbia (both commercial and non-commercial).
Who Must File and What Forms Should Be Filed?
- Providers of Cable Television, Satellite Relay or Distribution of video or radio transmissions must file Form FR-27C.
- Commercial Mobile Service Providers must file Form FR-27M.
- Electricity Providers must file Form FR-27E.
- Heating Oil Providers must file Form FR-27H.
- Natural Gas Utilities must file Form FR-27NU.
- Telephone Providers (local calls) must file Form FR-27U.
- Toll Telecommunication Service Providers must file Form FR-27T.
When Should Gross Receipts Tax Returns Be Filed?
Gross Receipts Tax Returns must be filed every month. Returns are due by the 20th day of each month.
Returns should be submitted every month for the gross revenue from the preceding month. For example, in July, taxpayers should file a return for their gross revenue from June; in August, they should file a return for their gross revenue from July, and so on.
How Do I File?
All Gross Receipts Tax returns must be filed on MyTax.DC.gov. To file, you must be logged in to your account. Please refer to our step-by-step filing instructions for more details.