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D.C. Municipal Regulations (Last Updated: September 13, 2017) |
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Title 9. TAXATION AND ASSESSMENTS |
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Chapter 9-4. SALES AND USE TAXES |
Section 9-424. BOWLING ALLEY OR A BILLIARD PARLOR SERVICE
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424.1The sale of or charge for the service of a bowling alley or a billiard parlor is subject to sales tax.
424.2The total amount charged for bowling is subject to tax. Taxable receipts for bowling shall include all fees or charges, including entry fees and league fees.
424.3Bowling balls, shoes and other equipment are exempt from tax when sold as sales for resale to the provider of the service of a bowling alley. The tax applies to sales at retail and rentals of such property to customers and must be collected and remitted by the provider.
424.4The total amount charged for billiards is subject to tax, including charges for coin-operated pool tables. Taxable receipts for participation in billiards shall include all fees or charges for billiards, whether by the game, by the hour, or by other measure.
424.5The entire bundled charge for both taxable bowling alley or a billiard parlor services and nontaxable services will be presumed taxable if a primary purpose of the transaction is the sale of the taxable bowling alley or a billiard parlor services. The presumption may be overcome by the services provider at the time of the transaction by separately stating to the customer a reasonable charge for the taxable services. The service provider's books must support the apportionment between taxable and nontaxable services based on the cost of providing the service or on a comparison to the normal charge for each service if provided alone. If the charge for nontaxable services is unreasonable when considering the cost of providing the service or a comparable charge made in the industry for each service, the DCFO will adjust the charges and assess additional tax, penalty, and interest on the taxable services.
424.6For purposes of this section:
(a)"Billiards” means the game of striking balls on a cloth-covered table with a cue stick, whether by the game or by the hour.
(b)“Bowling” means the game of rolling a ball down an alley to knock down pins, including candle-pin, duck-pin, five-pin, and ten-pin bowling.
(c)“Service of a billiard parlor” means participation in billiards.
(d) “Service of a bowling alley” means participation in bowling, as an individual or as part of a league.