Hotels and short-term lodging in DC must collect a 14.95% sales tax on room charges, plus a 1% surcharge dedicated to the Convention Center Marketing Fund, remitting both to the Office of Tax and Revenue.
Under DC Code 47-2002, gross receipts from transient lodging are taxed at 14.95%, the highest hotel rate in the region. A separate 1% Convention Center Marketing Fund surcharge applies to the same base, totaling roughly 15.95% on every room night. Operators must register with the Office of Tax and Revenue, file monthly FR-800M returns, and itemize the tax on guest folios. Online travel agencies and short-term rental hosts are also responsible. DC enforces strict audit programs and assesses penalties plus interest on underreported lodging receipts.
Failure to collect, remit, or file lodging tax returns triggers OTR audits, penalties up to 25%, monthly interest, license suspension, and potential personal liability for responsible officers.
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See how Washington's transient occupancy tax rules stack up against other locations.
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