Requirement to file monthly sales tax returns and to make sales tax payments electronically for certain professional baseball-related sales

The purpose of this notice is announce that OTR will require all of the above persons (“vendors”), regardless of the amount due for a filing period, that have made any sales subject to any Ballpark sales taxes during the preceding calendar month, to file monthly sales tax returns electronically and pay electronically the Ballpark sales taxes in accordance with instructions contained in this notice and any later notices published on OTR’s website.  See D.C. Official  Code §§ 47-2015, 2016.