# D.C. Code § 47-2002.04: Special event promoter obligations and penalties

> District of Columbia · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C20_S47-2002.04

## Section

- **Citation:** D.C. Code § 47-2002.04
- **Heading:** Special event promoter obligations and penalties
- **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 / § 47-2002.04

## Text

(a) A promoter of a special event shall submit to the Mayor:
(1) At least 30 days before the beginning of a special event, a preliminary list of all vendors and exhibitors, including their names, addresses, representatives, and telephone numbers; and
(2) Within 10 days after the last day of a special event, a final list of all vendors and exhibitors, including their names, addresses, representatives, and telephone numbers, if not previously provided.
(b) Before the special event, a promoter shall provide to vendors and exhibitors such information regarding their District tax obligations, filing deadlines, and other such requirements as is supplied by the District after the preliminary list of vendors and exhibitors is submitted in accordance with subsection (a)(1) of this section.
(c) A promoter shall provide access to the Mayor to the special event premises and activities to monitor vendor and exhibitor sales.
(d) A promoter who fails to submit the preliminary vendor and exhibitor list in accordance with subsection (a)(1) of this section shall pay a penalty in the amount of $1,000, plus $50 for each day the list is late, which penalty shall not exceed $2,500.
(e) A promoter who fails to submit the final vendor and exhibitor list in accordance with subsection (a)(2) of this section shall pay a penalty in the amount of $1,000, plus $50 for each day the list is late, which penalty shall not exceed $10,000.
(f) For the purposes of this section, the term “promoter” means a person who arranges, organizes, or sponsors vendors or exhibitors engaged in the business of retail sales (as defined in this chapter) to participate in a special event. The term “promoter” includes for-profit and nonprofit persons.

## 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)

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C20_S47-2002.04. Check the current official text before relying on it. Not legal advice.