4 PROMOTER OBLIGATIONS:
The promoter must submit an FR-500B registration form
thru MyTax.DC.Gov. The form details the information
required about the promoter, the type of event, and the listing
of vendors scheduled to be at the event.
The promoter must submit to the Office of Tax & Revenue
a list of vendors and exhibitors, including their names, EIN
and SSN numbers, addresses, representatives, and telephone
numbers, 30 days before the event and resubmit a final list 10
day after the event.
Promoters are also responsible for informing vendors of
the District sales tax obligations and filing deadlines. Other
obligations for vendors are supplied after the preliminary list
is submitted. Vendors, however, are still responsible for filing
sales tax returns with the District.
The promoter must provide to the Office of Tax and Revenue
access to the special event premises and activities to monitor
vendor and exhibitor sales as well.
A promoter who fails to submit the preliminary vendor and
exhibitor list must pay a penalty in the amount of $1,000
plus $50 for each day the list is late, with a maximum
penalty of $2,500. A promoter who fails to submit the
final vendor and exhibitor list must pay a penalty in the
amount of $1,000 plus $50 for each day the list is late, with a
maximum penalty of $10,000.
For further questions regarding special events, contact OTR
at (202) 727-4829.
BUSINESS TAXES DC DOING BUSINESS GUIDE 2018/2019 55
EXCISE TAXES
ALCOHOLIC BEVERAGE TAX
Alcoholic beverages manufactured by a holder of a
manufacturer’s license and beverages brought into DC by the
holder of a wholesaler’s license are subject to the following
tax rates:
• Beer: $2.79 per barrel
• Champagne/sparkling wine: $0.45 per gallon
• Distilled spirits = $1.50 per gallon
• Light wine (alcohol content 14% or less): $0.30 per gallon
• Heavy wine (alcohol content above 14%): $0.40 per gallon
Effective October 2018, the return must be filed and paid on
the web portal, MyTax.DC.gov.
TOBACCO TAX
The sale or possession of cigarettes in the District are subject
to a tax of $4.94 per pack of 20 cigarettes (Effective October
1, 2018). Cigarettes sold to the military and to the federal
government are exempt from this excise tax.
(FR1000Q) Tax is imposed on the sale or possession of ‘little
cigars’ at $0.145 per little cigar and tax is imposed on the sales
of vapor products and other tobacco products at a rate of 57%.
MOTOR FUEL TAX (FR-400M)
Generally, each importer engaged in selling or other
disposition or use of motor vehicle fuel in the District of
Columbia (DC) must file a monthly Form FR-400M, Motor
Fuel Tax Return. Persons who bring fuel for use, such as in
excavating equipment on a DC construction site, must also
file the FR-400M if that fuel is brought from outside DC and
is not delivered by a DC licensed importer. You must file a
return even if you have no tax liability for the month being
reported. Effective October 1, 2018, use the web portal,
MyTax.DC.gov.
Vendors
participating
in special
events are
liable for sales
tax on items
sold during
the event.
/MyTax.DC.Gov
/MyTax.DC.gov
/MyTax.DC.gov