District of Columbia Statewide Rule
DC Short-Term Rental Taxes and License Fee
Key Facts
- Governing law
- STR Regulation Act 2018
- Tax owed
- All transient lodging taxes
- Tax authority
- D.C. Code Title 47, ch. 20 and 22
- License fee
- Set by Mayor by rulemaking
- Administered by
- DLCP
Summary
District of Columbia short-term rental hosts must pay all applicable transient lodging taxes and pay a license endorsement fee set by the Mayor before renting a residence for fewer than 31 consecutive nights.
A host shall pay all applicable transient lodging taxes, including those imposed under chapters 20 and 22 of Title 47. ... Such taxes may be collected and remitted to the District of Columbia on behalf of the host by a booking service or person.
Full Breakdown
Under the Short-Term Rental Regulation Act of 2018, a DC host must pay all applicable transient lodging taxes, including those imposed under chapters 20 and 22 of Title 47. A booking service such as Airbnb or Vrbo may collect and remit those taxes on the host's behalf. Operating legally also requires a basic business license carrying a 'Short-Term Rental' or 'Short-Term Rental: Vacation Rental' endorsement, and the host must pay the license fee, which the Mayor sets by rulemaking, with both endorsement types charged the same amount. The Department of Licensing and Consumer Protection administers the endorsement.
Violations & Penalties
A host who fails to remit transient lodging taxes owes the unpaid tax plus interest and penalties under Title 47, and renting without the required license endorsement is subject to enforcement by the Department of Licensing and Consumer Protection.
Frequently Asked Questions
Do I have to collect DC hotel tax on my Airbnb?
Is a license fee required for a DC short-term rental?
Sources
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