(a) For the purposes of this section, the term:
(1) “Business Beneficial License Holder” means a corporation, limited liability company, partnership, or other business entity that is the beneficial owner of the vending license held by an Employee License Holder.
(2) “Employee License Holder” means an individual street vendor who holds a vending license as an employee, agent, or representative, or for the ultimate benefit, of a corporation, limited liability company, partnership, or other business entity.
(3) “MST” means the minimum sales tax that a street vendor is obligated to pay.
(4) “Street vendor” means a person licensed to vend from a sidewalk, roadway, or other public space under Chapter 1A of Title 37.
(b)(1) Except as provided in subsection (c) or (d) of this section, a street vendor who holds a license, including a temporary license, authorizing the vending of merchandise, food, or services from public space or from door to door who has collected less than $375 in sales tax for the quarter shall file a return pursuant to § 47-2002 and as required by the Office of the Chief Financial Officer's Office of Tax and Revenue and remit a $375 MST payment for the quarter being reported.
(2) A MST payment shall be made in a manner prescribed by the Office of the Chief Financial Officer's Office of Tax and Revenue.
(3) If a MST payment is not timely remitted, the unpaid MST payment shall be considered unpaid sales tax and all sections of this chapter applicable to the collection and assessment of unpaid sales tax and the imposition of interest and penalties shall apply.
(c) Except as provided in subsection (d) of this section, if a street vendor has collected sales tax in excess of $375 for the quarter being reported, subsection (b) of this section shall not apply and the street vendor shall file a return pursuant to § 47-2002 and as required by the Office of the Chief Financial Officer's Office of Tax and Revenue and remit the full amount of the sales tax collected for the quarter being reported.
(d)(1) Notwithstanding any other provision of this section, if an individual street vendor holds a vending license as an Employee License Holder for a Business Beneficial License Holder, the Employee License Holder shall not be individually responsible for filing a return or remitting an MST under this section. If the Business Beneficial License Holder files a single, consolidated return pursuant to § 47-2002, reporting all sales tax collected by all Employee License Holders who are employed by or otherwise affiliated with the Business Beneficial License Holder, and remitting the full amount of the sales tax due by all such Employee License Holders for the quarter being reported, the return shall report the vending license number of each vending license held by an Employee License Holder for which information is included in the return.
(2) The Business Beneficial License Holder shall be responsible for maintaining all books and records of the sales made by its employee street vendors pursuant to § 47-4311.
(3) A consolidated sales tax filing shall be filed electronically in the manner prescribed by the Office of Tax and Revenue.
CREDIT(S)
(May 27, 1949, 63 Stat. 112, ch. 146, title I, § 125, as Sept. 30, 1993, D.C. Law 10-25, § 111(f), 40 DCR 5489; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Oct. 22, 2009, D.C. Law 18-71, § 12(c)(1), 56 DCR 6619; July 13, 2012, D.C. Law 19-149, § 2(a)(2), 59 DCR 5129.)
HISTORICAL AND STATUTORY NOTES
Prior Codifications
1981 Ed., § 47-2002.1.
Effect of Amendments
D.C. Law 18-71 rewrote subsec. (a); in subsec. (b)(2), substituted “license authorizing the vending of merchandise, food, or services from public space or from door to door, including a temporary license” for “Class A license, Class B license, Class C nonfood license, Class C food license, or any combination of these licenses”; and repealed subsec. (b)(4). Prior to amendment or repeal, subsecs. (a) and (b)(4) read as follows:
“(a) For the purpose of this section:
“(1) The terms ‘Class A licenses,’ ‘Class A temporary licenses,’ ‘Class B licenses,’ ‘Class B temporary licenses,’ ‘Class C nonfood licenses,’ and ‘Class C food licenses” shall have the same meaning as in § 6(b)(1) through (6) of A Regulation Governing Vending Businesses in Public Space (Reg. 74-39; 24 DCMR 502.4(a) through (f)); and
“(2) The term ‘street vendor’ shall mean a person who holds a ‘Class A license,’ ‘Class A temporary license,’ ‘Class B license,’ ‘Class B temporary license,’ ‘Class C nonfood license,’ or ‘Class C food license’.”
“(4) A vendor who holds either a Class A temporary license, Class B temporary license, or both, shall make a $125 payment in lieu of collecting and remitting sales tax to the Mayor on or before the 10th day following the expiration of his or her license.”
D.C. Law 19-149 rewrote the section, which formerly read:
“(a) For the purposes of this section, the term ‘street vendor’ means a person licensed to vend from a sidewalk, roadway, or other public space under Chapter 1A of Title 37.
“(b)(1) Notwithstanding any other provision of law, every street vendor shall make payments in lieu of collecting and remitting sales tax, as prescribed in this subsection.
“(2) On or before January 20, 1994, and on or before the 20th day of every January, April, July, and October thereafter, every vendor who holds a license authorizing the vending of merchandise, food, or services from public space or from door to door, including a temporary license, shall make a $375 payment to the Mayor in lieu of collecting and remitting sales tax for the immediately preceding 3 months.
“(3) If an individual required to make a payment in lieu of collecting and remitting sales tax in paragraph (2) of this subsection does not have his or her license for the full 3 months preceding a payment required in paragraph (2) of this subsection, the individual shall pay an apportioned amount of the payment in lieu of collecting and remitting sales tax based upon the number of months the individual held his or her license.
“(4) Repealed.
“(c) All payments in lieu of collecting and remitting sales tax made pursuant to subsection (b) of this section must be made in cash or by cashier's check, certified check, or money order.
“(d) If a street vendor fails to make a payment in lieu of collecting and remitting sales tax on or before the prescribed payment date, any amount of the unpaid payment shall be considered unpaid sales tax and all sections of this chapter applicable to the collection and assessment of unpaid sales tax, and the imposition of interest and penalties, shall be applicable to unpaid payments in lieu of collecting and remitting sales tax.”
Temporary Amendments of Section
Section 11(c)(1) of D.C. Law 17-172 rewrote subsec. (a) to read as follows:
“(a) For the purposes of this section, the term ‘street vendor’ means a person licensed to vend from a sidewalk, roadway, or other public space under the Vending Regulation Temporary Act of 2008, passed on 2nd reading on April 1, 2008 (Enrolled version of Bill 17-653).”
; and, in subsec. (b), substituted “license authorizing the vending of merchandise, food, or services from public space or from door to door, including a temporary license,” for “Class A license, Class B license, Class C nonfood license, Class C food license, or any combination of these licenses” in par. (2), and repealed par. (4).
Section 13(b) of D.C. Law 17-172 provides that the act shall expire after 225 days of its having taken effect.
Section 10(c)(1) of D.C. Law 18-4 rewrote subsec. (a) to read as follows:
“(a) For the purposes of this section, the term “street vendor” means a person licensed to vend from a sidewalk, roadway, or other public space on or after March 19, 2008.”.
; and, in subsec. (b), substituted “license authorizing the vending of merchandise, food, or services from public space or from door to door, including a temporary license,” for “Class A license, Class B license, Class C nonfood license, Class C food license, or any combination of these licenses” in par. (2), and repealed par. (4).
Section 12(b) of D.C. Law 18-4 provides that the act shall expire after 225 days of its having taken effect.
Temporary Addition of Section
For temporary (225 day) continuation of non-food open air retailing at Eastern Market, see § 2 of Eastern Market Open Air Retailing Temporary Act of 1998 (D.C. Law 12-133, July 24, 1998, law notification 45 DCR 6504).
For temporary (225 day) continuation of non-food open air retailing at Eastern Market, see § 2 of Eastern Market Open Air Retailing Second Temporary Act of 1998 (D.C. Law 12-150, September 18, 1998, law notification 45 DCR 6947).
For temporary (225 day) addition of section, see § 111(f) of Omnibus Budget Support Temporary Act of 1993 (D.C. Law 10-11, August 6, 1993, law notification 40 DCR 6213).
Emergency Act Amendments
For temporary permission, on an emergency basis, for the interim continuation of non-food open air retailing in the exterior space at Eastern Market, see §§ 2 and 3 of the Eastern Market Open Air Retailing Emergency Act of 1998 (D.C. Act 12-320, April 6, 1998, 45 DCR 2296), §§ 2 and 3 of the Eastern Market Open Air Retailing Second Emergency Act of 1998 (D.C. Act 12-352, May 12, 1998, 45 DCR 3104), and §§ 2 and 3 of the Eastern Market Open Air Retailing Congressional Review Emergency Act of 1998 (D.C. Act 12-435, August 7, 1998, 45 DCR 5951).
For temporary repeal of the Eastern Market Open Air Retailing Emergency Act of 1998 (D.C. Act 12-320), see § 4(a) of the Eastern Market Open Air Retailing Second Emergency Act of 1998 (D.C. Act 12-352, May 12, 1998, 45 DCR 3104).
For temporary repeal of the Eastern Market Open Air Retailing Temporary Act of 1998 (Bill 12-513), see § 4(b) of the Eastern Market Open Air Retailing Second Emergency Act of 1998 (D.C. Act 12-352, May 12, 1998, 45 DCR 3104).
For temporary (90-day) authorization of open air retailing, see §§ 2 and 3 of the Eastern Market Open Air Retailing Emergency Act of 1999 (D.C. Act 13-54, April 6, 1999, 46 DCR 3648).
For temporary (90 day) amendment of section, see § 10(c)(1) of Vending Regulation Emergency Act of 2008 (D.C. Act 17-322, March 19, 2008, 55 DCR 3445).
For temporary (90 day) amendment of section, see § 10(c)(1) of Vending Regulation Emergency Act of 2009 (D.C. Act 18-9, January 29, 2009, 56 DCR 1638).
For temporary (90 day) amendment of section, see § 10(c)(1) of Vending Regulation Congressional Review Emergency Act of 2009 (D.C. Act 18-47, April 27, 2009, 56 DCR 3574).
Legislative History of Laws
Law 10-25, the “Omnibus Budget Support Act of 1993,” was introduced in Council and assigned Bill No. 10-165, which was referred to the Committee of the Whole. The Bill was adopted on first and second readings on June 1, 1993, and June 29, 1993, respectively. Signed by the Mayor on July 16, 1993, it was assigned Act No. 10-57 and transmitted to both Houses of Congress for its review. D.C. Law 10-25 became effective on September 30, 1993.
Law 18-71, the “Vending Regulation Act of 2009”, as introduced in Council and assigned Bill No. 18-257, which was referred to the Committee on Public Services and Consumer Affairs. The bill was adopted on first and second readings on June 30, 2009, and July 14, 2009, respectively. Signed by the Mayor on July 28, 2009, it was assigned Act No. 18-167 and transmitted to both Houses of Congress for its review. D.C. Law 18-71 became effective on October 22, 2009.
Law 19-149, the “Vendor Sales Tax Collection and Remittance Act of 2012”, was introduced in Council and assigned Bill No. 19-163, which was referred to the Committee of the Whole. The Bill was adopted on first and second readings on April 17, 2012, and May 1, 2012, respectively. Signed by the Mayor on May 11, 2012, it was assigned Act No. 19-355 and transmitted to both Houses of Congress for its review. D.C. Law 19-149 became effective on July 13, 2012.
Miscellaneous Notes
Section 3 of D.C. Law 19-149 provides:
“Sec. 3. Applicability.
“This act shall apply as of October 1, 2012.”