OTR Shuts Down Multiple District Five Guys Restaurants for Failure to Pay Sales and Use Taxes Collected From Patrons

Today, the District of Columbia Office of Tax and Revenue (OTR) revoked the sales and use tax certificates of three Five Guys restaurants. The owners failed to pay the District $530,939 in sales taxes collected from its patrons.

Revocation of the sales tax certificates prohibits the following restaurants from making retail sales – selling of food and beverages:

  • 1400 I Street, NW
  • 1300 2nd Street, NE
  • 470 L’Enfant Plaza East, SW

OTR made numerous attempts to collect the outstanding taxes from the establishments without success. When the owners failed to respond to multiple collection notices, OTR was forced to revoke their sales tax certificates.

This action is part of an ongoing investigation of businesses that are not remitting sales taxes collected. Additional collection actions, such as seizures, bank levies and additional sales tax certificate revocations are planned for businesses that are not in tax compliance.

OTR encourages businesses that are not in compliance to file missing returns immediately, pay any liability due or arrange a payment plan. This can be done at OTR’s tax portal, MyTax.DC.gov.

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MyTax.DC.gov: How to Request Exemption Certificates

As a reminder, effective November 1, business taxpayers can apply for exemption certificates electronically via the Office of Tax and Revenue’s (OTR) tax portal, MyTax.DC.gov. If the exemption is approved, OTR will issue an official certificate which will include an expiration date.

Taxpayers must reapply for a new exemption prior to the expiration date on the certificate.

The following exemption requests will require District taxpayers to sign up for a MyTax.DC.gov account.

  • Exemption to File (FR-164)
  • Utility Exemption (OTR-308)
  • Contractor’s Exempt Purchase Certificate (OTR-553)
  • Certificate of Resale (OTR-368)
  • QHTC Exempt Purchase Certificate (FP-337)

Additionally, OTR created helpful tutorials/user guides that provide step-by-step instructions on how to request exemption certificates via MyTax.DC.gov. To access the user guides, click the images for each exemption below.

Click here to view or download the How to Request an Exemption to File (FR-164) User Guide

Click here to view or download the How to Request an Utility Exemption Certificate (OTR-308) User Guide

Click here to view or download the How to Request a Contractor’s Exempt Purchase Certificate User Guide

Click here to view or download the How to Request a Certificate of Resale (OTR-368) User Guide

Click here to view or download the How to Submit a QHTC Certification Request User Guide
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MyTax.DC.gov: How to File a Special Event Tax Return

As a reminder, effective November 1, 2017, special event promoters hosting an event with at least 50 vendors must provide the Office of Tax and Revenue (OTR) with a preliminary list of all participating vendors and exhibitors, their addresses, tax identification numbers, representatives, and telephone numbers at least 30 calendar days before the special event occurs through an online process. Additionally, promoters must submit a final list of participants no later than 10 calendar days after the last day of the special event. Special event promoters must provide all required documentation via MyTax.DC.gov.

OTR created a helpful tutorial/user guide that provides special event promoters with step-by-step instructions on how to file a special event tax return.

Click here to view or download the How to File a Special Event Tax Return User Guide.
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For a Limited Time: File and Pay Your Sales and Use Tax Return Without Logging in to MyTax.DC.gov

As a reminder, October sales and use payments are due November 20 and must be submitted electronically via MyTax.DC.gov. The Office of Tax and Revenue (OTR) strongly recommends that sales and use filers sign up for a MyTax.DC.gov account well in advance of the November 20 payment due date.

However, for a limited time, sales and use filers can file and pay their tax returns via the MyTax.DC.gov homepage without logging into the portal. The option to file the FR-800 Monthly or Quarterly  Sales and Use tax returns without logging in to the portal will only be available until January 29, 2018. Beginning January 30, 2018, taxpayers must sign up for a MyTax.DC.gov account to file the FR-800 M/Q.

To access this non-login feature, visit MyTax.DC.gov and click “FR-800 Sales & Use Tax Return” under the “Businesses – File and Pay Now” header.

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October Sales and Use Payments Due Nov 20; Sign Up to Use MyTax.DC.gov to File and Pay Your Sales and Use Returns

The Office of Tax and Revenue (OTR) reminds sales and use filers that October sales and use payments are due November 20 and must now be submitted in MyTax.DC.gov. OTR strongly suggests taxpayers sign up for a MyTax.DC.gov account as soon as possible.  Signing up well in advance of the November 20 payment deadline will help taxpayers become acclimated with the portal, as well as answer any questions that may arise while navigating the portal.

Additionally, for those taxpayers who were unable to retrieve their 12-digit sales and use Account ID Number from eTSC, please contact OTR’s e-Services Unit for assistance. Customer service representatives are available to assist taxpayers Monday through Friday 8:15 a.m. to 5:30 p.m. via the web message feature in MyTax.DC.gov, by phone (202) 759-1946, or by email e-services.otr@dc.gov.

Note: Taxpayers will need their 12-digit Account ID Number to complete the MyTax.DC.gov account registration – especially for the first time.

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Online Sales and Use Tax Exemption for Qualified High Technology Companies (QHTC)

The Office of Tax and Revenue (OTR) reminds you that the new online application process for District of Columbia Qualified High Technology Companies (QHTC) is only required for Sales and Use taxpayers seeking a QHTC Exempt Purchase Certificate (FP-337).  At this time, the application is not required to make exempt sales as a QHTC nor is it required to receive other non-sales tax QHTC benefits.

In the future, the new application process will be expanded to include all QHTC benefits.  The OTR will notify applicable taxpayers of any additional changes.

Click here to view or download the QHTC Certification Request Guide/Tutorial for an advanced look on how to submit a QHTC certification request via MyTax.DC.gov.

Should you have any questions, please contact OTR’s Assistant General Counsel Jessica Brown at Jessica.Brown@dc.gov.

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MyTax.DC.gov: How to File a Sales and Use Tax Return

As of November 1, sales and use filers can file and pay their tax returns electronically via OTR’s tax portal, MyTax.DC.gov. This conversion of this tax type to the portal makes it simpler, faster and safer for sales and use filers to fulfill their tax obligations 24/7.

The “How to File a Sales and Use Tax Return User Guide” provides step-by-step instructions on how to file and pay a sales and use tax return via MyTax.DC.gov.

Click here to view or download the How to File a Sales and Use Tax Return guide 
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