IPCPR Legislative | Operating Your Business in Washington D.C.

Operating Your Business in Washington D.C.

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Operating Your Business in Washington D.C.

All tobacco products wholesale and retail businesses must first register with the Government of the District of Columbia, the Office of Tax and Revenue, and the Department of Employment Services by filing the Combined Registration Application for Business DC Taxes/Fees/Assessments (Form FR-500).

 

Each Tobacco Products Wholesaler must submit a Basic Business License Application to get a Cigarette Wholesaler License. There is a category license fee of $130, an application fee of $70, and an endorsement fee of $25. Cigarette Wholesaler Licenses are valid for 2 years from the date of issue.

 

Get a Cigarette Wholesaler License
http://dcra.dc.gov/node/515372

 

Each Tobacco Products Retailer must submit a Basic Business License Application to get a Cigarette Retail License. There is a category license fee of $39, an application fee of $70, and an endorsement fee of $25. Cigarette Retail Licenses are valid for 2 years from the date of issue.

 

Get a Cigarette Retail License
http://dcra.dc.gov/service/get-cigarette-retail-license

 

Basic Business Licenses can be renewed online at https://cpms.dcra.dc.gov/osr/.

 

All tobacco products wholesalers must submit Tobacco Products Excise Quarterly Tax Returns (Form FR-1000Q) on or before the 21st day of the month following the end of each calendar quarter.

 

D.C. allows alcohol to be served at in the same facility as smoking. A tobacco bar is exempt from the ban on smoking, subject to conditions. A tobacco bar is defined as a restaurant, tavern, brew pub, club, or nightclub that generates 10% or more of its total annual revenue from the on-site sale of tobacco products, excluding sales from vending machines, or the rental of on-site humidors

 

D.C. Code § 7-743: Exemptions
D.C. Code § 7-741: Definitions

 

Tobacco bars must submit a Smoking Exemption Form to the Department of Health, formally requesting the exemption.

Form FR-500: Combined Registration Application for Business DC Taxes/Fees/Assessments

http://dc.gov/sites/default/files/dc/sites/otr/publication/attachments/FR-500_042214.pdf

 

Basic Business License Forms
http://dcra.dc.gov/service/basic-business-licensing-bbl-forms

 

Basic Business License Application
http://dcra.dc.gov/sites/default/files/dc/sites/dcra/publication/attachments/LongFormNewAddy_2011.pdf

 

Instructions
http://dcra.dc.gov/sites/default/files/dc/sites/dcra/publication/attachments/BBL_app_instructions.pdf

 

Office of Tax and Revenue: Excise Tax Forms
http://otr.cfo.dc.gov/node/426212

 

The 2015 version of Form FR-1000Q is not on the Office of Tax and Revenue Excise Tax Forms website yet (see http://otr.cfo.dc.gov/node/426212), but staff reported that it will be posted shortly. Until then, tobacco products wholesalers may call (202) 442-6316 or email florence.sam@dc.gov to request an updated form.

 

Smoking Exemption Form

 

http://dbh.dc.gov/sites/default/files/dc/sites/doh/publication/attachments/DOH%20Smoking%20Exemption%20Form.pdf

 

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