# D.C. Code § 47-2002.03: Tax on gross receipts for transient lodgings or accommodations; food or drink for immediate consumption; spirits sold for consumption on premises; rental vehicles — Collection of tax and transfer to Washington Convention and Sports Authority

> District of Columbia · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C20_S47-2002.03

## Section

- **Citation:** D.C. Code § 47-2002.03
- **Heading:** Tax on gross receipts for transient lodgings or accommodations; food or drink for immediate consumption; spirits sold for consumption on premises; rental vehicles — Collection of tax and transfer to Washington Convention and Sports Authority
- **Jurisdiction:** District of Columbia
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** DC Code / Title 47 / Chapter 20 / § 47-2002.03

## Text

(a) The Mayor shall collect and deposit in a lockbox maintained by the Chief Financial Officer of the District of Columbia the tax imposed pursuant to § 47-2002.02 as agent on behalf of the Washington Convention and Sports Authority (“Authority”) and shall transfer the revenue from the tax upon receipt to the Washington Convention Center Fund established pursuant to § 10-1202.08 .
(b) The Mayor shall develop and apply a fixed formula to the taxes imposed pursuant to §§ 47-2002 and 47-2002.02 to determine the amount that shall be transferred to the Authority.

## Nearby sections

- [D.C. Code § 47-2001 § 47-2001. Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C20_S47-2001.md)
- [D.C. Code § 47-2002 § 47-2002. Imposition of tax.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C20_S47-2002.md)
- [D.C. Code § 47-2002.01 § 47-2002.01. Street vendors; minimum sales tax.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C20_S47-2002.01.md)
- [D.C. Code § 47-2002.01a § 47-2002.01a. Marketplace facilitators; sales tax requirements.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C20_S47-2002.01a.md)
- [D.C. Code § 47-2002.02 § 47-2002.02. Tax on gross receipts for transient lodgings or accommodations; food or drink for immediate consumption; spirits sold for consumption on premises; rental vehicles.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C20_S47-2002.02.md)
- [D.C. Code § 47-2002.03 § 47-2002.03. Tax on gross receipts for transient lodgings or accommodations; food or drink for immediate consumption; spirits sold for consumption on premises; rental vehicles — Collection of tax and transfer to Washington Convention and Sports Authority.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C20_S47-2002.03.md)
- [D.C. Code § 47-2002.03a § 47-2002.03a. Additional tax on gross receipts for transient lodgings or accommodations.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C20_S47-2002.03a.md)
- [D.C. Code § 47-2002.04 § 47-2002.04. Special event promoter obligations and penalties.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C20_S47-2002.04.md)
- [D.C. Code § 47-2002.05 § 47-2002.05. Ballpark sales taxes.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C20_S47-2002.05.md)
- [D.C. Code § 47-2002.06 § 47-2002.06. Verizon Center sales taxes.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C20_S47-2002.06.md)
- [D.C. Code § 47-2002.07 § 47-2002.07. Revenue from tax on gross receipts from sale of or charges for service of parking or storing vehicles or trailers dedicated to WMATA operating subsidy.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C20_S47-2002.07.md)
- [D.C. Code § 47-2002.08 § 47-2002.08. Football stadium additional sales taxes.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C20_S47-2002.08.md)
- [D.C. Code § 47-2003 § 47-2003. Reimbursement of vendor for tax.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C20_S47-2003.md)
- [D.C. Code § 47-2004 § 47-2004. Vendor to collect tax; credit for expenses; application.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C20_S47-2004.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C20_S47-2002.03. Check the current official text before relying on it. Not legal advice.