New Restaurant Utility Exemption Sales Tax Filing Requirements

The District of Columbia Office of Tax and Revenue (OTR) would like to remind restaurants of the changes to the utility sales tax exemption application process.

In the District of Columbia, restaurants are entitled to a sales tax exemption for purchases of the following utilities used directly in the restaurant:

  • Natural or artificial gas, oil
  • Electicity
  • Solid fuel, and/or
  • Steam

To qualify for the sales tax exemption, the restaurant’s kitchen must have its own sub-meter or separate utility meter. Additionally, restaurants applying for the sales tax exemptions for utilities are required to complete an online application and attach supporting documentation via OTR’s 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.

For more information download an electronic copy of the District of Columbia Restaurant Utility Tax Exemption brochure by clicking the image below.

Posted in MyTax.DC.gov | Leave a comment

Changes to DC’s Tax Filing Process for Gross Receipts Effective October 29, 2018

Effective October 29, 2018, the Office of Tax and Revenue (OTR) will require utility providers to file and pay their District of Columbia tax returns via OTR’s tax portal, MyTax.DC.gov.

The following information provides an overview of who should file and when the return is due after the October 29 launch date.

What is Gross Receipts Tax?

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).

Who Must File and Tax Forms to be Filed:

  • Artificial Gas by Non-Public Utility Person  (Must File Form FR-27AG)
  • Cable television, Satellite Relay of Distribution of Video or Radio Transmissions (Must File Form FR-27C)
  • Commercial mobile service (Must File Form FR-27M)
  • Electric-City Provider (Must File Form FR-27E)
  • Heating Oil (Must File Form FR-27H)
  • Natural Gas Utilities (Must File Form FR-27NU)
  • Telephone-Local Calls (Must File Form FR-27U)
  • Toll Telecommunication Service (Must File Form FR-27T)

Filing Frequency: Monthly

Due Date: On or before the 20th day of each month for the preceding calendar month except for cable television which is due on or before the 21st day of each month.

Note: Utility providers will still be able to complete 2018 filing by paper for gross receipts however, OTR highly encourages electronic filing.

Stay tuned to the OTR blog for new updates and additional information. Also, follow OTR on Twitter @DC_OTR.

Posted in MyTax.DC.gov | Leave a comment

DC Office of Tax and Revenue to Hold Its 2018 Real Property Tax Sale Beginning Tuesday, July 17

The District of Columbia Office of Tax and Revenue (OTR) announced today that it will hold its annual public Tax Sale beginning Tuesday, July 17, from 8:30 am until 12 noon and from 1 pm until 4 pm, or until all properties advertised are sold. The sale will be held at 1101 4th Street, SW, 2nd Floor, Room 250, Washington, DC 20024.

A list of more than 1400 properties by parcel, square, suffix, and lot number, with the name of the owner of record and the unpaid tax amount can be viewed at OTR’s website, as well as today’s The Washington Informer, The Washington Times and The Current newspapers.

Public Seminars:

OTR will conduct four public seminars to explain the Tax Sale procedures to prospective bidders. The seminars will be conducted at 1101 4th Street, SW, 2nd Floor, Room W250, Washington, DC 20024, on the following dates:

  • June 26: 9:30 am to 12 noon and 2 pm to 4:30 pm
  • June 27: 9:30 am to 12 noon and 2 pm to 4:30 pm

To register for a seminar, please visit the Customer Service Administration’s Walk-In Center, located at 1101 4th Street, SW, 2nd Floor, Room W270, Washington, DC 20024.

Registration:

Registration for the Sale is mandatory and begins Monday, July 9, and continues until the final day of the sale. To register, prospective bidders must make a deposit of at least 20 percent of their total bids. A $200 Tax Sale fee will be added to each property at the time of the sale. Purchasers are also required to complete Form FR-500, Combined Business Tax Registration Application, prior to registering.

For more information on the Tax Sale process, call (202) 727-4TAX (4829) or visit OTR’s Customer Service Center at 1101 4th Street, SW, Room W270.

Click the following links to view the 2018 Tax Sale Listing and 2018 Tax Sale FAQs.

Posted in Press Release, Real Property | Leave a comment

Effective October 29 Personal Property Tax Returns Must be Filed Online at MyTax.DC.gov

The Office of Tax and Revenue (OTR) will require all individuals and/or businesses that own or hold personal property in the District of Columbia to file and pay their tax returns electronically via OTR’s tax portal, MyTax.DC.gov.

The following information provides an overview of who should file and when the return is due after the October 29 launch date.

Tax Form to be Filed: FP-31

Who Must File: Individuals, corporations, partnerships, executors, administrators, guardians, receivers, and trustees that own or hold personal property in trust in the District of Columbia must file a DC personal property tax return.

Filing Frequency: Annually

Due Date: July 31 (Tax year beginning date July 1 – June 30)

Please Note:  The 2019 FP-31 is due July 31, 2018, and will be filed in Electronic Taxpayer Service Center (eTSC) for this period only.

Stay tuned to the OTR blog for new updates and additional information. Also, follow OTR on Twitter @DC_OTR.

Posted in MyTax.DC.gov | Leave a comment

Changes to DC’s Alcoholic Beverage Tax Filing Process Effective October 29, 2018

Effective October 29, 2018, the Office of Tax and Revenue (OTR) will require alcoholic beverage wholesalers to file and pay their District of Columbia tax returns electronically via OTR’s tax portal, MyTax.DC.gov.  

The following information provides an overview of who should file and when the return is due after the October 29 launch date.

What is Alcoholic Beverage?

Alcoholic beverage is considered any of the following:

  • Beer
  • Malt Beverages
  • Still Wine (not carbonated)
  • Champagne/Sparkling Wine
  • Sparkling & Artificially Carbonated Wines
  • Alcohol & Spirits

Alcoholic Beverage Tax

Tax Form to be File: FR-425

Who must file: Licensed wholesalers in the District of Columbia who sell alcoholic beverages.

Filing Frequency: Monthly

Due Date: 15th of the month following period end

Please note: Taxpayers must file every month, even if there is no tax liability for the month being filed.

Stay tuned to the OTR blog for new updates and additional information. Also, follow OTR on Twitter @DC_OTR.

Posted in MyTax.DC.gov | Leave a comment

Reminder: Personal Representatives Can Now File and Pay DC Estate Taxes at MyTax.DC.gov

The Office of Tax and Revenue (OTR) reminds personal representatives that they can now file and submit payment for DC estate taxes via OTR’s online portal, MyTax.DC.gov.

For personal representatives of decedents whose deaths occurred from January 1, 2016 and forward, they will be able to use MyTax.DC.gov as follows:

  • File and submit payments for the D-76, D-76EZ and D-77 Estate Tax Returns
  • Attach applicable forms and schedules, such as:
    • Death Certificate
    • Letters of Administration
    • Other acceptable documents identifying the estate’s beneficiaries and/or executor(s) of the estate
  • Register for third party access, in which multiple parties can have access to the estate tax account
  • View previously filed returns
  • Make payment for any filing period
  • Submit an amended return or file for an extension of time to file

For additional information, click the image below to download an electronic copy of the estate tax brochure, visit MyTax.DC.gov,  email OTR’s e-Services Unit at e-services.otr@dc.gov or call (202) 759-1946.

Posted in MyTax.DC.gov | Leave a comment

Do You Owe District Taxes? Apply Now for a Payment Agreement Online.

The Office of Tax Revenue (OTR) reminds individual and business taxpayers who have an outstanding District of Columbia tax balance that they may be eligible for a payment plan agreement.  The payment plan agreement offers taxpayers the opportunity to pay off their tax liability with monthly installments via MyTax.DC.gov

To be eligible for an online payment agreement, taxpayers must meet the following requirements:

  • Pay the full amount of the tax liability within 24 months
  • File all required tax returns not included in the payment agreement
  • Have not cancelled previous payment agreements
  • Does not have a business tax debt that exceeds $50,000

An online payment agreement allows taxpayers to pay any remaining balance due in monthly automatic ACH debit withdrawals from their checking or savings accounts. The OTR does not charge a fee for setting up the online agreement.

For additional information, please refer to the Payment Agreement User Guide/Tutorial,   the Payment Agreement Frequently Asked Questions, or call OTR’s Collections Division at (202) 724-5045.

Posted in MyTax.DC.gov | Leave a comment