Dc Form Fr500 – Fill Out and Use This PDF

Codes for Principal Business Activity

This list of principal business activities and their associated codes is designed to classify an enterprise by the type of activity in which it is engaged. These principal business activity codes are based on the North American Industry Classification System.

If a company purchases raw materials and supplies them to a subcontrac- tor to produce the finished product, but retains title to the product, the com- pany is considered a manufacturer and must use one of the manufacturing codes (311110-339900).

Code

Wood Product Manufacturing

321110 Sawmills & Wood Preservation

321210 Veneer, Plywood, &

Engineered Wood Product Mfg

321900 Other Wood Product Mfg

Paper Manufacturing

322100 Pulp, Paper & Paperboard Mills

322200 Converted Paper Product Mfg

Printing and Related Support Activities

323100 Printing & Related Support Activities

Code

333900 Other General Purpose

Machinery Mfg

Computer and Electronic Product Manufacturing

334110 Computer & Peripheral

Equipment Mfg

334200 Communications Equipment

Mfg

334310 Audio & Video Equipment Mfg

334410 Semiconductor & Other

Electronic Component Mfg

334500 Navigational, Measuring,

Agriculture, Forestry, Fishing and Hunting

Code

Crop Production

111100 Oilseed & Grain Farming

111210 Vegetable & Melon Farming

(including potatoes & yams)

111300 Fruit & Tree Nut Farming

111400 Greenhouse Nursery, &

Floriculture Production

111900 Other Crop Farming (including

tobacco, cotton, sugarcane, hay,

peanut, sugar beet & all other

crop farming)

Animal Production

112111 Beef Cattle Ranching & Farming

112112 Cattle Feedlots

112120 Dairy Cattle & Milk Production

112210 Hog & Pig Farming

112300 Poultry & Egg Production

112400 Sheep & Goat Farming

112510 Animal Aquaculture (including

shellfish & finfish farms &

hatcheries)

112900 Other Animal Production

Forestry and Logging

113110 Timber Tract Operations

113210 Forest Nurseries & Gathering

of Forest Products

113310 Logging

Fishing, Hunting and Trapping

114110 Fishing

114210 Hunting & Trapping

Support Activities for Agriculture and Forestry

115110 Support Activities for Crop Production (including cotton ginning, soil preparation, planting & cultivating)

115210 Support Activities for Animal Production

115310 Support Activities for Forestry

Mining

211110 Oil & Gas Extraction

212110 Coal Mining

212200 Metal Ore Mining

212310 Stone Mining & Quarrying

212320 Sand, Gravel, Clay, & Ceramic

&Refractory Minerals Mining

&Quarrying

212390 Other Nonmetallic Mineral

Mining & Quarrying

213110 Support Activities for Mining

Utilities

221100 Electric Power Generation,

Transmission & Distribution

221210 Natural Gas Distribution

221300 Water, Sewage & Other

Systems

Construction

Building, Developing, and General Contracting

233110 Land Subdivision & Land Development

Code

233200 Residential Building

Construction

233300 Nonresidential Building

Construction

Heavy Construction

234100 Highway, Street, Bridge, &

Tunnel Construction

234900 Other Heavy Construction

Special Trade Contractors

Manufacturing

Food Manufacturing

311110 Animal Food Mfg

311200 Grain & Oilseed Milling

311300 Sugar & Confectionery Product

Mfg

311400 Fruit & Vegetable Preserving &

Specialty Food Mfg

311500 Dairy Product Mfg

311610 Animal Slaughtering and

Processing

311710 Seafood Product Preparation &

Packaging

311800 Bakeries & Tortilla Mfg

311900 Other Food Mfg (including

coffee, tea, flavorings &

seasonings)

Beverage and Tobacco Product Manufacturing

312110 Soft Drink & Ice Mfg

312120 Breweries

312130 Wineries

312140 Distilleries

312200 Tobacco Manufacturing

Textile Mills and Textile Product Mills

313000 Textile Mills

314000 Textile Product Mills

Apparel Manufacturing

315100 Apparel Knitting Mills

315210 Cut & Sew Apparel Contractors

315220 Men’s & Boys’ Cut & Sew Apparel Mfg

315230 Women’s & Girls’ Cut & Sew Apparel Mfg

315290 Other Cut & Sew Apparel mfg

315990 Apparel Accessories & Other Apparel Mfg

Leather and Allied Product

Manufacturing

316110 Leather & Hide Tanning & Finishing

316210 Footwear Mfg (including rubber & plastics)

316990 Other Leather & Allied Product Mfg

Petroleum and Coal Products Manufacturing

324100 Petroleum Refineries

(including integrated)

324120 Asphalt Paving, Roofing, &

Saturated Materials Mfg

324190 Other Petroleum & Coal

Products Mfg

Chemical Manufacturing

325100 Basic Chemical Mfg

325200 Resin, Synthetic Rubber &

Artificial & Synthetic Fibers &

Filaments Mfg

325300 Pesticide, Fertilizer, & Other

Agricultural Chemical Mfg

325410 Pharmaceutical & Medicine Mfg

325500 Paint Coating, & Adhesive Mfg

325600 Soap, Cleaning Compound, &

Toilet Preparation Mfg

325900 Other Chemical Product &

Preparation Mfg

Plastics and Rubber Products Manufacturing

326100 Plastics Product Mfg

326200 Rubber Product Mfg

Nonmetallic Mineral Product

Manufacturing

327100 Clay Product & Refractory Mfg

327210 Glass & Glass Product Mfg

327300 Cement & Concrete Product

Mfg

327400 Lime & Gypsum Product Mfg

327900 Other Nonmetallic Mineral

Product Mfg

Primary Metal Manufacturing

331110 Iron & Steel Mills & Ferroalloy Mfg

331200 Steel Product Mfg from Purchased Steel

331310 Alumina & Aluminum Production & Processing

331400 Nonferrous Metal (except Aluminum) Production & Processing

331500 Foundries

Fabricated Metal Product

Manufacturing

Machinery Manufacturing

333100 Agriculture, Construction, &

Mining Machinery Mfg

333200 Industrial Machinery Mfg

333310 Commercial & Service Industry

Machinery Mfg

333410 Ventilation, Heating, Air-

Conditioning, & Commercial

Refrigeration Equipment Mfg

333510 Metalworking Machinery Mfg

333610 Engine, Turbine & Power

Transmission Equipment Mfg

Electromedical, & Control

Instruments Mfg

334610 Manufacturing & Reproducing

Magnetic & Optical Media

Electrical Equipment, Appliance, and Component Manufacturing

335100 Electric Lighting Equipment Mfg

335200 Household Appliance Mfg

335310 Electrical Equipment Mfg

335900 Other Electrical Equipment &

Component Mfg

Transportation Equipment

Manufacturing

Furniture and Related Product Manufacturing

337000 Furniture & Related Product Manufacturing

Miscellaneous Manufacturing

339110 Medical Equipment & Supplies

Mfg

339900 Other Miscellaneous

Manufacturing

Wholesale Trade

Wholesale Trade, Durable Goods

421100 Motor Vehicle & Motor Vehicle

Parts & Supplies Wholesalers

421200 Furniture & Home Furnishing

Wholesalers

421300 Lumber & Other Construction

Materials Wholesalers

421400 Professional & Commercial

Equipment & Supplies

Wholesalers

421500 Metal & Mineral (except

Petroleum) Wholesalers

421600 Electrical Goods Wholesalers

421700 Hardware, & Plumbing &

Heating Equipment & Supplies

Wholesalers

421800 Machinery, Equipment, &

Supplies Wholesalers

421910 Sporting & Recreational Goods

&Supplies Wholesalers 421920 Toy & Hobby Goods & Supplies

Wholesalers

421930 Recyclable Material Wholesalers

421940 Jewelry, Watch, Precious Stone,

&Precious Metal Wholesalers 421990 Other Miscellaneous Durable

Goods Wholesalers

422100 Paper & Paper Product Wholesalers

422210 Drugs & Druggists’ Sundries Wholesalers

422300 Apparel, Piece Goods, & Notions Wholesalers

422400 Grocery & Related Product Wholesalers

422500 Farm Products Raw Material Wholesalers

422600 Chemical & Allied Products Wholesalers

Code

Wholesale Trade, Durable Goods

422700 Petroleum & Petroleum

Products Wholesalers

422800 Beer, Wine, & Distilled Alcoholic

Beverage Wholesalers

422910 Farm Supplies Wholesalers

422920 Books, Periodical, & Newspaper

Wholesalers

422930 Flower, Nursery Stock &

Florists’ Supplies Wholesalers

422940 Tobacco & Tobacco Product

Wholesalers

422950 Paint, Varnish, & Supplies

Wholesalers

422990 Other Miscellaneous

Nondurable Goods Wholesalers

Retail Trade

Motor Vehicle and Parts Dealers

Furniture and Home Furnishings Stores

442110 Furniture Stores

442210 Floor Covering Stores

442291 Window Treatment Stores

442299 All Other Home Furnishings

Stores

Electronics and Appliance Stores

443111 Household Appliance Stores

443112 Radio, Television, & Other

Electronics Stores

443120 Computer & Software Stores

443130 Camera & Photographic

Supplies Stores

Building Material and Garden Equipment and Supplies Dealers

Food and Beverage Stores

445110 Supermarkets and Other

Grocery (except Convenience)

Stores

445120 Convenience Stores

445210 Meat Markets

445220 Fish & Seafood Markets

445230 Fruit & Vegetable Markets

445291 Baked Goods Stores

445292 Confectionery & Nut Stores

445299 All Other Specialty Food Stores

445310 Beer, Wine, & Liquor Stores

Health and Personal Care Stores

446110 Pharmacies & Drug Stores

446120 Cosmetics, Beauty Supplies, &

Perfume Stores

446130 Optical Goods Stores

446190 Other Health & Personal Care

Stores

Gasoline Stations

447100 Gasoline Stations (including convenience stores with gas)

Clothing and Clothing Accessories Stores

448110 Men’s Clothing Stores

448120 Women’s Clothing Stores

448130 Children’s & Infants’ Clothing

Stores

448140 Family Clothing Stores

448150 Clothing Accessories Stores

448190 Other Clothing Stores

448219 Shoe Stores

448310 Jewelry Stores

448320 Luggage & Leather Goods

Stores

Code

Sporting Goods, Hobby, Book, and Music Stores

451110 Sporting Goods Stores

451120 Hobby, Toy, & Game Stores

451130 Sewing, Needlework, & Piece

Goods Stores

451140 Musical Instrument & Supplies

Stores

451211 Book Stores

451212 News Dealers & Newsstands

451220 Prerecorded Tape, Compact

Disc, & Record Stores

General Merchandise Stores

452110 Department Stores

452900 Other General Merchandise Stores

Miscellaneous Store Retailers

Nonstore Retailers

454110 Electronic Shopping & Mail-

Order Houses

454210 Vending Machine Operators

454311 Heating Oil Dealers

454312 Liquefied Petroleum Gas

(Bottled Gas) Dealers

454319 Other Fuel Dealers

454390 Other Direct Selling

Establishments (including door-

to-door retailing, frozen food

plan providers, party plan

merchandisers, & coffee-break

service providers)

Transportation and Warehousing

Air, Rail, and Water Transportation

481000 Air Transportation

482110 Rail Transportation

483000 Water Transportation

Truck Transportation

484110 General Freight Trucking, Local

484120 General Freight Trucking, Long-

distance

484200 Specialized Freight Trucking

Transit and Ground Passenger Transportation

485110 Urban Transit Systems

485210 Interurban & Rural Bus

Transportation

485310 Taxi Service

485320 Limousine Service

485410 School & Employee Bus

Transportation

485510 Charter Bus Industry

485990 Other Transit & Ground

Passenger Transportation

Pipeline Transportation

486000 Pipeline Transportation

Scenic & Sightseeing Transportation

487000 Scenic & Sightseeing

Transportation

Support Activities for Transportation 488100 Support Activities for Air

Transportation

488210 Support Activities for Rail Transportation

488300 Support Activities for Water Transportation

488410 Motor Vehicle Towing

488490 Other Support Activities for Road Transportation

488510 Freight Transportation

Arrangement

Code

488990 Other Support Activities for Transportation

Couriers and Messengers

492110 Couriers

492210 Local Messengers & Local Delivery

Warehousing And Storage

493100 Warehousing & Storage (except lessors of miniwarehouses & self-storage units)

Information

Publishing Industries

511110 Newspaper Publishers

511120 Periodical Publishers

511130 Book Publishers

511140 Database & Directory Publishers

511190 Other Publishers

511210 Software Publishers

Motion Picture and Sound Recording Industries

512100 Motion Picture & Video

Industries (except video rental)

512200 Sound Recording Industries

Broadcasting and

Telecommunications

513100 Radio & Television Broadcasting

513200 Cable Networks & Program

Distribution

513300 Telecommunications (including

paging, cellular, satellite, &

other telecommunications)

Information Services and Data Processing Services

514100 Information Services (including

news syndicates, libraries, &

on-line information services)

514210 Data Processing Services

Finance and Insurance

Depository Credit Intermediation

522110 Commercial Banking

522120 Savings Institutions

522130 Credit Unions

522190 Other Depository Credit

Intermediation

Nondepository Credit Intermediation

522210 Credit Card Issuing

522220 Sales Financing

522291 Consumer Lending

522292 Real Estate Credit (including

mortgage bankers & originators)

522293 International Trade Financing

522294 Secondary Market Financing

522298 All Other Nondepository Credit

Intermediation

Activities Related to Credit

Intermediation

522300 Activities Related to Credit Intermediation (including loan brokers)

Securities, Commodity Contracts, and

Other Financial Investments and

Related Activities

523110 Investment Banking & Securities

Dealing

523120 Securities Brokerage

523130 Commodity Contracts Dealing

523140 Commodity Contracts

Brokerage

523210 Securities & Commodity

Exchanges

523900 Other Financial Investment

Activities (including portfolio

management & investment

advice)

Code

Insurance Carriers and Related Activities

524140 Direct Life, Health, & Medical

Insurance & Reinsurance

Carriers

524150 Direct Insurance & Reinsurance

(except Life, Health & Medical)

Carriers

524210 Insurance Agencies &

Brokerages

524290 Other Insurance Related

Activities

Funds, Trusts, and Other Financial Vehicles

525100 Insurance & Employee Benefit

Funds

525910 Open-end Investment Funds

525920 Trusts, Estates, & Agency

Accounts

525930 Real Estate Investment Trusts

525990 Other Financial

Vehicles

“Offices of Bank Holding Companies” and “Offices of Other Holding Companies,” are located under

Management of Companies (Holding Companies)

Real Estate and Rental and Leasing

Real Estate

531110 Lessors of Residential Buildings & Dwellings

531114 Cooperative Housing

531120 Lessors of Miniwarehouses & Self-Storage Units

531190 Lessors of Other Real Estate Property

531210 Offices of Real Estate Agents & Brokers

531310 Real Estate Property Managers

531320 Offices of Real Estate Appraisers

531390 Other Activities Related to Real Estate

Rental and Leasing Services

532100 Automotive Equipment Rental &

Leasing

532210 Consumer Electronics &

Appliances Rental

532220 Formal Wear & Costume Rental

532230 Video Tape & Disc Rental

532290 Other Consumer Goods Rental

532310 General Rental Centers

532400 Commercial & Industrial

Machinery & Equipment Rental

& Leasing

Lessors of Nonfinancial Intangible Assets (except copyrighted works) 533110 Lessors of Nonfinancial

Intangible Assets (except copyrighted works)

Professional, Scientific, and Technical Services

Legal Services

541110 Offices of Lawyers

541190 Other Legal Services

Accounting, Tax Preparation,

Bookkeeping, and Payroll Services

541211 Offices of Certified Public

Accountants

541213 Tax Preparation Services

541214 Payroll Services

541219 Other Accounting Services

Architectural, Engineering, and Related Services

541310 Architectural Services

541320 Landscape Architecture

Services

541330 Engineering Services

541340 Drafting Services

Code

Architectural Engineering, and Related Services

541350 Building Inspection Services

541360 Geophysical Surveying &

Mapping Services

541370 Surveying & Mapping (except

Geophysical) Services

541380 Testing Laboratories

Specialized Design Services

541400 Specialized Design Services

(including interior, industrial,

graphic, & fashion design)

Computer Systems Design and Related Services

541511 Custom Computer

Programming Services

541512 Computer Systems Design

Services

541513 Computer Facilities

Management Services

541519 Other Computer Related

Services

Other Professional, Scientific, and Technical Services

541600 Management, Scientific, &

Technical Consulting Services

541700 Scientific Research &

Development Services

541800 Advertising & Related Services

541910 Marketing Research & Public

Opinion Polling

541920 Photographic Services

541930 Translation & Interpretation

Services

541940 Veterinary Services

541990 All Other Professional,

Scientific, & Technical Services

Management of Companies (Holding Companies)

551111 Offices of Bank Holding

Companies

551112 Offices of Other Holding

Companies

Administrative and Support and

Waste Management and

Remediation Services

Administrative and Support Services

561110 Office Administrative Services

561210 Facilities Support Services

561300 Employment Services

561410 Document Preparation Services

561420 Telephone Call Centers

561430 Business Service Centers

(including private mail centers

&copy shops)

561440 Collection Agencies

561450 Credit Bureaus

561490 Other Business Support Services (including reposses- sion services, court reporting, & stenotype services)

Code

561500 Travel Arrangement & Reservation Services

561600 Investigation & Security Services

561710 Exterminating & Pest Control Services

561720 Janitorial Services

561730 Landscaping Services

561740 Carpet & Upholstery Cleaning Services

561790 Other Services to Buildings & Dwellings

561900 Other Support Services (includ- ing packaging & labeling servic- es, & convention & trade show organizers)

Waste Management and Remediation Services

562000 Waste Management & Remediation Services

Educational Services

611000 Educational Services (including schools, colleges, & universities)

Health Care and Social

Assistance

Offices of Physicians and Dentists 621111 Offices of Physicians (except

mental health specialists)

621112 Offices of Physicians, mental Health Specialists

621210 Office of Dentists

Offices of Other Health Practitioners

621310 Offices of Chiropractors

621320 Offices of Optometrists

621330 Offices of Mental Health

Practitioners (except

Physicians)

621340 Offices of Physical,

Occupational & Speech

Therapists, & Audiologists

621391 Offices of Podiatrists

621399 Offices of All Other

Miscellaneous Health

Practitioners

Outpatient Care Centers

621410 Family Planning Centers

621420 Outpatient Mental Health &

Substance Abuse Centers

621491 HMO Medical Centers

621492 Kidney Dialysis Centers

621493 Freestanding Ambulatory

Surgical & Emergency Centers

621498 All Other Outpatient Care

Centers

Medical and Diagnostic Laboratories

621510 Medical & Diagnostic

Laboratories

Home Health Care Services

621610 Home Health Care Services

Code

Other Ambulatory Health Care Services

621900 Other Ambulatory Health Care Services (including ambulance services & blood & organ banks)

Hospitals

622000 Hospitals

Nursing and Residential Care Facilities

623000 Nursing & Residential Care Facilities

Social Assistance

624100 Individual & Family Services

624200 Community Food & Housing, &

Emergency & Other Relief

Services

624310 Vocational Rehabilitation

Services

624410 Child Day Care Services

Arts, Entertainment, and

Recreation

Performing Arts, Spectator Sports, and Related Industries

711100 Performing Arts Companies

711210 Spectator Sports (including sports clubs & racetracks)

711300 Promoters of Performing Arts, Sports, & Similar Events

711410 Agents & Managers for Artists, Athletes, Entertainers & Other Public Figures

711510 Independent Artists, Writers, & Performers

Museums, Historical Sites, and Similar Institutions

712100 Museums, Historical Sites &

Similar Institutions

Amusement, Gambling, and

Recreation Industries

713100 Amusement Parks & Arcades

713200 Gambling Industries

713900 Other Amusement & Recreation Industries (including golf courses, skiing facilities, marinas, fitness centers, & bowling centers)

Accommodations and Food Services

Accommodations

721110 Hotels (except casino hotels) & Motels

721120 Casino Hotels

721191 Bed & Breakfast Inns

721199 All Other Traveler Accommodation

721210 RV (Recreational Vehicle) Parks & Recreational Camps

721310 Rooming & Boarding Houses

Code

Food Services and Drinking Places

722110 Full-Service Restaurants

722210 Limited-Service Eating Places

722300 Special Food Services (includ-

ing food service contractors &

caterers)

722410 Drinking Places (Alcoholic

Beverages)

Other Services

Repair and Maintenance

811110 Automotive Mechanical &

Electrical Repair & Maintenance

811120 Automotive Body, Paint, Interior,

& Glass Repair

811190 Other Automotive Repair &

Maintenance (including oil

change & lubrication shops &

car washes)

811210 Electronic & Precision

Equipment Repair &

Maintenance

811310 Commercial & Industrial

Machinery & Equipment (except

Automotive & Electronic) Repair

& Maintenance

811410 Home & Garden Equipment &

Appliance Repair &

Maintenance

811420 Reupholstery & Furniture

Repair

811430 Footwear & Leather Goods

Repair

811490 Other Personal & Household

Goods Repair & Maintenance

Personal and Laundry Services

Religious, Grantmaking, Civic,

Professional, and Similar

Organizations

813000 Religious, Grantmaking, Civic,

Professional, & Similar

Organizations (including condominium and homeowners associations)

The Combined Business Tax Registration Application (Form FR-

500)is to be completed by a business or consumer registering with the Government of the District of Columbia, Office of Tax and Revenue and the Department of Employment Services (DOES) for the following taxes or payment:

• Corporation Franchise Tax Return (Form D-20)

• Unincorporated Business Franchise Tax Return (Form D-30)

• Employer Withholding Tax Return (Form FR-900 series)

• Sales and Use Tax Return (Form FR-800 series)

• Personal Property Tax Return (Form FP-31)

• Street Vendor Payment

• Gross Receipts Tax

• Unemployment Compensation Tax (Registered by DOES)

PART I

The following general instructions will assist you in completing Form FR-500.

•Furnish all information requested in Parts I through VI. If not applicable, write “N/A” in the answer block.

•Although there is some duplication of information requested in Part I and Part VI, both parts must be completed. Part VI is processed separately from Parts I through V-1 and V-2.

•Answer all questions requesting a date with the month, day and year.

•Sign the application at the end of Parts V-2 and VI.

•Return only the signed, original, completed application form. Do not send copies.

•Enter your Federal Employer Identification Number.

•Enter your Social Security Number.

•Enter the correct Business Activity Code from the list of codes provided.

The identification number(s) entered on the Form FR-500 will be used only for tax administration purposes.

PART II

DC TAX REQUIREMENTS

Corporation Franchise Tax

Unincorporated Business Franchise Tax

Corporation Franchise Tax — Every corporation engaging in or car- rying on a trade or business in DC and/or receiving income from sources within DC must file a Corporation Franchise Tax Return (Form D-20). The return must be filed by March 15th or the 15th day of the third month following the close of the corporation’s tax- able year. If the amount of tax owed is less than $100, the mini- mum required payment, $100, must be paid.

Unincorporated Business Franchise Tax — An Unincorporated Business Franchise Tax Return (Form D-30) must be filed by every unincorporated business (ex, sole proprietor, joint venture, etc.) engaging in or carrying on a trade or business in DC, deriving rental income, and/or receiving other income from sources within DC, whose gross receipts exceed $12,000. A Form D-30 must be filed by April 15th or the 15th day of the fourth month following the close of the business taxable year. A $100 minimum tax is due if gross receipts (Line 10) exceeds $12,000. If gross receipts (Line

10)is less than $12,000, there is no minimum tax due. Do not file a D-30 return.

Partnership Return of Income (D-65) — Partnerships not required to file a Form D-30 (for whatever reason) must file a Form D-65.

Non-profit Organizations — Organizations subject to tax on unre- lated business income, as defined in IRC §512, must file a Form D-20, Corporation Franchise Tax return. The due date for this fil- ing is the 15th day of the fifth month after the close of the orga- nization’s tax year.

PART III

Employer Withholding Tax

Employer Withholding Tax — A Form FR-900 is due from every employer doing business in DC and having DC resident employees. The employer is required to register with the District and withhold District income tax from the wages of DC resident employees. Form FR-900M, the monthly employer withholding return, is due by the 20th day of the month following the period being reported. If your withholding tax liability is consistently less than $100 per month, file an annual return (Form FR-900A). The FR-900A is due on or before January 20th of the subsequent year. If your withholding tax liability is consistently between $201 and $800 per period, you must file a quarterly return, FR-900Q.

Note: If your withholding tax liability exceeds $10,000, you must pay electronically. See www.taxpayerservicecenter.com.

PART IV

Sales and Use Tax

Sales Tax — Anyone engaging in business in DC must collect DC sales tax from the purchaser on: sales of tangible personal property deliv- ered to a customer in DC; certain foods and drinks sold at retail; cer- tain services, rental and leasing of tangible personal property; rental of rooms to transients; admissions to certain public events that take place in DC; and the service of parking, storing or keeping motor vehi- cles or trailers in DC. A Sales and Use Tax Monthly Return (Form FR- 800M) must be filed for each month by the 20th day of the month following the period being reported. If your liability is consistently less than $100 per month, file an annual return (Form FR-800A). The FR- 800A is due on or before January 20th of the subsequent year. If your sales and use tax liability is consistently between $201 and $800 per period, you must file a quarterly return, FR-800Q.

The promoter of a Special Event must provide a list of the participants (the individuals who must collect DC sales tax from the purchasers of any goods sold at the event). The list should contain the name, address and telephone number of each participant, the name and date(s) of the event and whether the participant is a street vendor. Please refer to the Special Event Registration Application (Form FR-500B) for additional information.

The Sales and Use Tax Special Event Return, Form FR-800SE, is used to report and pay any sales and use tax liability arising from a special event. It is due by the 20th of the month following the last day of the special event.

Recently enacted DC legislation imposed effective January 1, 2010, a $.05 fee on each disposable carryout bag provided by retail establish- ments – grocery stores, drug stores, liquor stores, restaurants and food vendors (including street vendors) – to their customers.

Use Tax — The use tax is imposed at the same rate as the corre- sponding sales tax on the purchase or rental of tangible personal property for the use, storage or consumption in DC by a buyer who did not pay a sales tax to DC or any other tax jurisdiction at the time of the purchase or rental of the property.

Note: If your sales and use tax liability exceeds $10,000, you must pay electronically. See www.taxpayerservicecenter.com.

For more information on Sales and Use Taxes, obtain a copy of the publication General Information – Sales and Use Taxes (FR-379) from the Customer Service Center. You may visit the Center at 1101 4th St., SW, Washington, DC or you may call 202-727-4TAX (4829).

Personal Property Tax — A Personal Property Tax Return (Form FP-

31)must be filed by every business owning or holding in trust any tangible personal property (ex. furniture, computers, fixtures, books, etc.) located in or having a taxable situs in DC. The tax applies to property used or available for use in a trade, business or office held for business purposes, including property kept in storage or held for rent or which is leased to third parties, including governmental agencies, under a “lease-purchase agreement.” A Form FP-31 must be filed and the tax paid on or before July 31st of each year based upon the remaining cost (current value) of all tangible personal property owned as of July 1st.

Railroad companies operating rolling stock, parlor cars and sleeping cars in DC over any railroad line, must file Form FP-32 (Railroad Tangible Property Return) by July 31st of each year, on property owned on July 1st. Also, every railroad company whose lines run through DC, must report by July 31st of each year, on Form FP-33 (Railroad Company Report), and any other company whose cars run on their D.C. tracks, must file Form FP-34 (Rolling Stock Tax Return) together with full payment of the tax owed.

Note: If your personal property tax liability exceeds $10,000, you must pay electronically. See www.taxpayerservicecenter.com.

PART V, Section 2

Ballpark Fee

Except as provided below, any person that derived at least $5 mil- lion in annual District gross receipts and who was subject to any of the following at any given point during that person’s most recent cal- endar or fiscal year ending on or before June 15, each year, must pay the Ballpark Fee:

•DC Corporation Franchise Tax;

•DC Unincorporated Business Franchise Tax; or

•The DC Unemployment Compensation Act, except employers who employ persons to provide personal or domestic services in a private home unless the employment is in relation to the employer’s trade, occupation, profession, enterprise or vocation.

PART V, Section 3

Nursing Provider

The nursing care assessment liability is set annually on a fiscal year basis, ending September 30th. Every nursing care provider operat- ing in the District must pay the nursing care assessment. Nursing care providers operated by the federal government are exempt.

PART V, Section 4

Tobacco Products Excise Tax

Businesses must pay the tobacco products excise tax every quarter to report ‘little cigars’ and other tobacco products sold in the District during the reporting period.

PART V, Section 5

Intermediate Care Facility/Mental Retardation (ICF/MR)

Every ICF/MR facility operating in the District must pay the ICF/MR assessment in quarterly installments.

Gross Receipts Tax — Utilities, telecommunication companies pro- viding long distance service, companies providing cable television, satellite relay or distribution of video or radio transmission to sub- scribers and paying customers, heating oil delivery companies, com- mercial mobile service providers and non-public utility sellers of nat- ural or artificial gas are subject to a Gross Receipts Tax.

Companies subject to the District’s Gross Receipts Tax must submit a monthly report of their gross receipts from District sources. Gross receipts are reported by filing:

Form FP-27 for utilities

Form FP-27T for toll telecommunication companies

Form FP-27C for cable television, satellite relay, or distribution of video and radio transmission companies

Form FP-27NAG for non-public utility sellers of natural or artificial gas

Form FP-27M for commercial mobile service providers; and

Form FP-27H for heating oil delivery companies.

Companies must file the proper form by the 20th of the month fol- lowing the month being reported.

PAYMENT REQUIREMENT FOR STREET VENDORS

Every street vendor with a Class A license, Class B license, Class C non-food license or Class C food license issued by the DC Department of Consumer and Regulatory Affairs must register with the Office of Tax and Revenue (OTR). They must also make an ini- tial payment of $125 (credited against the $375 due the 1st quar- ter) and thereafter submit quarterly installment payments of $375 using a vendor payment coupon. These quarterly payments to OTR are in lieu of collecting and remitting sales tax for each immediate- ly preceding three-month period. Vendors holding these licenses must complete Parts I, II and VI of this application. If a holder of an annual street vending license surrenders that license, prior to the close of a quarter, the quarterly payment is pro-rated based on the number of months, or fraction of a month, that the license is held during the quarter. Payment is due on or before the 20th day of every January, April, July and October.

A holder of a Class A temporary license or a Class B temporary license instead of collecting and remitting sales tax must make a $125 payment. The payment is due on or before the 10th day fol- lowing the expiration date of the temporary license. Payments may be made in cash, certified check, cashier’s check, or money order.

NOTE: Every street vendor licensed by the DC Department of Consumer and Regulatory Affairs must make vendor payment(s) regardless of the amount of sales, if any, made during the year.

Unemployment Compensation Tax — Employers who hire one or more persons to perform services in DC must register for Unemployment Compensation Taxes. Domestic/ household employ- ers who pay cash remuneration of $500 or more in any calendar quarter also must register and file reports. A non-profit organization granted an exemption from the payment of FUTA taxes under IRC §501(c)(3) may elect to reimburse the DC Office of Unemployment Compensation instead of paying taxes.

ITEM 16 OF PART VI SHOULD ONLY BE COMPLETED BY NON- PROFIT ORGANIZATIONS. If the organization is exempt from fed- eral unemployment taxes, check the appropriate box and include a copy of the Internal Revenue Service exemption letter.

Anon-profit organization has two options for financing Unemployment Insurance Coverage:

1.Paying contributions at the rate assigned by the DC Department of Employment Services. The rate is applied to the taxable wages

earned by each employee during a calendar year. Contributions are paid on a calendar quarter basis.

OR

2.Reimburse the trust fund. At the end of each calendar quarter, the employer is billed for unemployment benefits paid by DC to its former employees during the quarter.

PERCENTAGE OF ASSETS ACQUIRED. Enter the appropriate infor- mation in item 15 of Part VI of the form. List any prior DC ID num- ber issued to you or to the business.

If you are a new employer acquiring your business from a predeces- sor, answer the appropriate questions or state whether this is a change in the entity doing business under individual ownership, or a partnership or corporation. This information is necessary to deter- mine your experience rate. If changing the trade name, include the former trade name.

Questions concerning liability or financing options for Unemployment Compensation Taxes should be directed to the DC Department of Employment Services, Office of Unemployment Compensation, Division of Tax, 609 H St., NE, Room 362, Washington, DC 20002 or telephone (202) 698-7550. The fac- simile number is (202) 698-5706.