DC businesses are classified for tax purposes by entity type, with corporations paying an 8.25% franchise tax, unincorporated businesses paying a separate UBT, and most filers owing personal property and BBL fees.
Under DC Code 47-1807 (corporate franchise tax) and DC Code 47-1808 (unincorporated business tax), DC taxes corporations at 8.25% of DC-apportioned net income with a $250 minimum, while unincorporated businesses with gross receipts above $12,000 pay UBT at 8.25% subject to a salary allowance for owners. LLCs default to UBT unless they elect corporate treatment. Personal property tax under DC Code 47-1521 applies to tangible business assets at 3.4% above a $225,000 exemption. Every business also needs a Basic Business License from DLCP at category-specific fees.
Late filing or underreporting triggers OTR penalties up to 25%, monthly interest, BBL non-renewal, certificate-of-good-standing holds, and personal liability for responsible officers.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
Washington, DC
Washington DC does not regulate lawn ornaments on private property through a specific ordinance. Statuary, religious displays, and decorative landscape eleme...
Washington, DC
Washington DC has no city ordinance specifically regulating inflatable holiday displays on private property. The primary city concerns are (1) public-space e...
Washington, DC
The District of Columbia does not impose specific install-by or take-down-by dates for holiday lights on private property. City-wide regulation is limited to...
Washington, DC
Washington DC requires Department of Buildings (DOB) permits for built-in outdoor kitchens that involve gas line installation, electrical work, plumbing, or ...
Washington, DC
Washington DC has no smoker-specific ordinance, but smokers and wood-fired ovens are open-flame cooking devices subject to IFC Section 308.1.4 in multi-famil...
Washington, DC
Washington DC adopts the International Fire Code (IFC) as the DC Fire Code (12-G DCMR). IFC Section 308.1.4 prohibits charcoal and other open-flame cooking d...
See how Washington's business tax classification rules stack up against other locations.
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