D.C. Municipal Regulations (Last Updated: September 13, 2017) |
Title 9. TAXATION AND ASSESSMENTS |
Chapter 9-4. SALES AND USE TAXES |
Section 9-446. HOTEL ROOMS, LODGINGS, AND OTHER ACCOMMODATIONS
Latest version.
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446.1For the purposes of the Act (D.C. Code § 47-2001(n)(1)(C)), a "transient" is a person who has the right to occupy any room or rooms, lodgings or accommodations for a period of ninety (90) days or less during any one continuous stay.
446.2[Repealed] 30 DCR 1922 (April 29, 1983).
446.3[Repealed] 30 DCR 1922 (April 29, 1983).
446.4[Repealed] 30 DCR 1922 (April 29, 1983).
446.5[Repealed] 30 DCR 1922 (April 29, 1983).
source
Commissioners' Order 54-1415, 1 DCR 4 (July 19, 1954); as amended by Commissioners' Order 56-890 effective May 9, 1956, 2 DCR 304 (May 21, 1956); and by Final Rulemaking published at 30 DCR 1922, 1927 (April 29, 1983).