Businesses with gross receipts over 200,000 pay on a rate per 100 based on the classification. (b) The gross receipts tax is a privilege tax imposed upon persons engaging in business within the City for the privilege of engaging in a business or. The returns must be filed on or before the 20th day or each calendar month for the preceding calendar month with the Office of Tax and Revenue, PO Box 556, Excise Taxes, Washington, DC 20044-0556.Īs a result of the baseball stadium legislation, commercial gross receipts (sales to business entities) are taxed at a higher rate than non-commercial gross receipts (sales to non-business entities). If gross receipts are no more than 200,000, the tax due is 30. Natural or artificial gas by non-public utility person It varies because the total rate combines rates imposed by the state, counties, and.
If a business has any one of these factors. The Gross Receipts Tax rate varies throughout the state from 5 to 9.3125. The gross receipts tax is a tax imposed upon the gross revenue received by the following industries for services and/or deliveries to a District of Columbia address (commercial and non-commercial):Ĭable television, satellite relay of distribution of video or radio transmissions The gross receipts determined as earned from the sale of property transactions (as referenced in (c) above), shall be the gain from such transactions for both. The three factors are: gross receipts, the value of real and personal property including inventory, and payroll.
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