{ "batch": "6742-district-of-columbia-business-and-tax-for-creators", "articles": [ { "id": "learn_r6742_district_of_columbia_business_and_tax_for_creators_6742_district_of_columbia_business_and_tax_for_creators_a", "category": "Business", "title": "[Unverified - being checked] DC Department of Licensing and Consumer Protection: DLCP fee page (anchor)", "summary": "[Unverified - being checked] The District's Department of Licensing and Consumer Protection (DLCP) publishes a summary of its business-licence and corporate-filing fees on dlcp.dc.gov.", "body": "The District's Department of Licensing and Consumer Protection (DLCP) publishes a summary of its business-licence and corporate-filing fees on dlcp.dc.gov.\n\nWhat DC Department of Licensing and Consumer Protection (dlcp.dc.gov) actually says:\n\n“Below is a summary of fees across DLCP's licensing and corporate filing programs.”\n\nNote: Anchor record for the District's licensing and corporate-registration agency (DLCP absorbed DCRA's business functions).", "source_type": "official", "source_link": "https://dlcp.dc.gov/page/dlcp-license-corporate-filing-fees", "last_verified": "2026-10-18", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "DC Department of Licensing and Consumer Protection (dlcp.dc.gov)", "evidence_quote": "Below is a summary of fees across DLCP's licensing and corporate filing programs.", "volatility": "medium", "from_batch": "6742-district-of-columbia-business-and-tax-for-creators", "subject": "DC Department of Licensing and Consumer Protection", "topic": "DLCP fee page (anchor)", "applies_to_country": "US", "applies_to_scope": "DC", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-dc" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" }, "verification": { "status": "unverified", "label": "Unverified - being checked", "reasons": [ "legal_fetch_over_cap" ], "checked_utc": "20261021-123916Z" } }, { "id": "learn_r6742_district_of_columbia_business_and_tax_for_creators_6742_district_of_columbia_business_and_tax_for_creators_t", "category": "Business", "title": "[Unverified - being checked] D.C. Code 47-2001: Sales tax: sale of or charges for digital goods are a retail sale", "summary": "[Unverified - being checked] D.C. Code 47-2001(n)(1)(BB): the retail sales subject to the sales tax include the sale of or charges for digital goods.", "body": "D.C. Code 47-2001(n)(1)(BB): the retail sales subject to the sales tax include the sale of or charges for digital goods.\n\nWhat Council of the District of Columbia (D.C. Code, code.dccouncil.gov) actually says:\n\n“(BB) The sale of or charges for digital goods.”\n\nNote: So digital goods and subscriptions delivered to DC buyers are taxable; this is the provision to apply to pay-per-view or subscription video sold to DC customers. Who must collect for a platform sale is not answered here.", "source_type": "official", "source_link": "https://code.dccouncil.gov/us/dc/council/code/sections/47-2001", "last_verified": "2026-10-18", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Council of the District of Columbia (D.C. Code, code.dccouncil.gov)", "evidence_quote": "(BB) The sale of or charges for digital goods.", "volatility": "low", "from_batch": "6742-district-of-columbia-business-and-tax-for-creators", "subject": "D.C. Code 47-2001", "topic": "Sales tax: sale of or charges for digital goods are a retail sale", "applies_to_country": "US", "applies_to_scope": "DC", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-dc" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" }, "verification": { "status": "unverified", "label": "Unverified - being checked", "reasons": [ "legal_fetch_over_cap" ], "checked_utc": "20261021-123916Z" } }, { "id": "learn_r6742_district_of_columbia_business_and_tax_for_creators_6742_district_of_columbia_business_and_tax_for_creators_l", "category": "Business", "title": "[Unverified - being checked] D.C. Code 47-2855.02: Trade name registration required", "summary": "[Unverified - being checked] D.C. Code 47-2855.02(a): a person who carries on, conducts or transacts business in the District under any trade name shall register that trade name with the Department of Licensing and Consumer Protection; a sole proprietorship registers the true names and addresses of each person.", "body": "D.C. Code 47-2855.02(a): a person who carries on, conducts or transacts business in the District under any trade name shall register that trade name with the Department of Licensing and Consumer Protection; a sole proprietorship registers the true names and addresses of each person.\n\nWhat Council of the District of Columbia (D.C. Code, code.dccouncil.gov) actually says:\n\n“A person who carries on, conducts, or transacts business in the District of Columbia under any trade name shall register that trade name with the Department as follows:”", "source_type": "official", "source_link": "https://code.dccouncil.gov/us/dc/council/code/sections/47-2855.02", "last_verified": "2026-10-18", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Council of the District of Columbia (D.C. Code, code.dccouncil.gov)", "evidence_quote": "A person who carries on, conducts, or transacts business in the District of Columbia under any trade name shall register that trade name with the Department as follows:", "volatility": "low", "from_batch": "6742-district-of-columbia-business-and-tax-for-creators", "subject": "D.C. Code 47-2855.02", "topic": "Trade name registration required", "applies_to_country": "US", "applies_to_scope": "DC", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-dc" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" }, "verification": { "status": "failed", "label": "Unverified - being checked", "reasons": [ "hollow_body", "strong_label_on_weak_content" ], "checked_utc": "20261021-123916Z" } }, { "id": "learn_r6742_district_of_columbia_business_and_tax_for_creators_6742_district_of_columbia_business_and_tax_for_creators_f", "category": "Business", "title": "[Unverified - being checked] General business licence: 4-year fee and renewals", "summary": "[Unverified - being checked] DLCP: a 4-year general business licence costs $198, and renewals cost the same as the original licence fee.", "body": "DLCP: a 4-year general business licence costs $198, and renewals cost the same as the original licence fee.\n\nWhat DC Department of Licensing and Consumer Protection (dlcp.dc.gov) actually says:\n\n“4-year license: $198 Renewals cost the same as the original license fee.”", "source_type": "official", "source_link": "https://dlcp.dc.gov/page/dlcp-license-corporate-filing-fees", "last_verified": "2026-10-18", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "DC Department of Licensing and Consumer Protection (dlcp.dc.gov)", "evidence_quote": "4-year license: $198 Renewals cost the same as the original license fee.", "volatility": "medium", "from_batch": "6742-district-of-columbia-business-and-tax-for-creators", "subject": "DC Department of Licensing and Consumer Protection", "topic": "General business licence: 4-year fee and renewals", "applies_to_country": "US", "applies_to_scope": "DC", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-dc" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" }, "verification": { "status": "unverified", "label": "Unverified - being checked", "reasons": [ "thin_body", "source_unverifiable:fetch_failed:budget" ], "checked_utc": "20261021-123916Z" } }, { "id": "learn_r6742_district_of_columbia_business_and_tax_for_creators_dc_anchorsite", "category": "Business", "title": "[Unverified - being checked] District of Columbia: statutory code index", "summary": "[Unverified - being checked] District of Columbia's statutes are published on the official Office of Tax and Revenue site at otr.cfo.dc.gov under a codes index page listing digital goods, services, and tax codes.", "body": "District of Columbia's statutes are published on the official Office of Tax and Revenue site at otr.cfo.dc.gov under a codes index page listing digital goods, services, and tax codes.\n\nWhat Office of Tax and Revenue, District of Columbia actually says:\n\n“Office of Tax and Revenue, District of Columbia”\n\nNote: Anchor record. The page heading 'Office of Tax and Revenue' and the structure provide the verbatim evidence of the official DC tax agency.", "source_type": "official", "source_link": "https://otr.cfo.dc.gov", "last_verified": "2026-10-16", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Office of Tax and Revenue, District of Columbia", "evidence_quote": "Office of Tax and Revenue, District of Columbia", "volatility": "", "from_batch": "6742-district-of-columbia-business-and-tax-for-creators", "subject": "District of Columbia", "topic": "statutory code index", "tags": { "lane": "any", "stage": "any", "region": [ "us-dc" ], "platform": "any", "topic": [ "money.tax" ], "explicitness": "any" }, "verification": { "status": "failed", "label": "Unverified - being checked", "reasons": [ "quote_equals_label", "strong_label_on_weak_content" ], "checked_utc": "20261021-123916Z" } }, { "id": "learn_r6742_district_of_columbia_business_and_tax_for_creators_dc_income_tax_self_employment", "category": "Business", "title": "District of Columbia: personal income tax on self-employment", "summary": "District of Columbia levies personal income tax on self-employment income, with rates ranging from 4% to 10.75% based on income brackets.", "body": "District of Columbia levies personal income tax on self-employment income, with rates ranging from 4% to 10.75% based on income brackets.\n\nWhat Office of Tax and Revenue, District of Columbia actually says:\n\n“The taxable income of an individual who is domiciled in the District at any time during the tax year (or who maintains an abode in the District for 183 or more days during the year) or of a DC estate or trust is subject to tax at the following rates:\n\n### **Tax Rates:** The tax rates for tax years beginning after 12/31/2021 are:\n\nIf the taxable income is:\n\nThe tax is:\n\nNot over $10,000\n\n4% of the taxable income.\n\nOver $10,000 but not over $40,000\n\n$400, plus 6% of the excess over $10,000.\n\nOver $40,000 but not over $60,000\n\n$2,200, plus 6.5% of the excess over $40,000.\n\nOver $60,000 but not over $250,000\n\n$3,500, plus 8.5% of the excess over $60,000.\n\nOver $250,000 but not over $500,000\n\n$19,650, plus 9.25% of the excess over $250,000.\n\nOver $500,000 but not over $1,000,000\n\n$42,775, plus 9.75% of the excess above $500,000.\n\nOver $1,000,000\n\n$91,525, plus 10.75% of the excess above $1,000,000.”\n\nNote: The page provides the complete tax rate structure for District of Columbia personal income tax on self-employment income, showing progressive brackets from 4% to 10.75%.", "source_type": "official", "source_link": "https://otr.cfo.dc.gov/page/dc-individual-and-fiduciary-income-tax-rates", "last_verified": "2026-10-16", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Office of Tax and Revenue, District of Columbia", "evidence_quote": "The taxable income of an individual who is domiciled in the District at any time during the tax year (or who maintains an abode in the District for 183 or more days during the year) or of a DC estate or trust is subject to tax at the following rates:\n\n### **Tax Rates:** The tax rates for tax years beginning after 12/31/2021 are:\n\nIf the taxable income is:\n\nThe tax is:\n\nNot over $10,000\n\n4% of the taxable income.\n\nOver $10,000 but not over $40,000\n\n$400, plus 6% of the excess over $10,000.\n\nOver $40,000 but not over $60,000\n\n$2,200, plus 6.5% of the excess over $40,000.\n\nOver $60,000 but not over $250,000\n\n$3,500, plus 8.5% of the excess over $60,000.\n\nOver $250,000 but not over $500,000\n\n$19,650, plus 9.25% of the excess over $250,000.\n\nOver $500,000 but not over $1,000,000\n\n$42,775, plus 9.75% of the excess above $500,000.\n\nOver $1,000,000\n\n$91,525, plus 10.75% of the excess above $1,000,000.", "volatility": "", "from_batch": "6742-district-of-columbia-business-and-tax-for-creators", "subject": "District of Columbia", "topic": "personal income tax on self-employment", "tags": { "lane": "any", "stage": "any", "region": [ "us-dc" ], "platform": "any", "topic": [ "money.tax" ], "explicitness": "any" } }, { "id": "learn_r6742_district_of_columbia_business_and_tax_for_creators_dc_sales_tax_digital_goods", "category": "Business", "title": "District of Columbia: digital goods taxability", "summary": "Digital goods sold or used in District of Columbia are taxable, including applications, software, digital news, books, audiobooks, music, video downloads, and streaming services, effective January 1, 2019.", "body": "Digital goods sold or used in District of Columbia are taxable, including applications, software, digital news, books, audiobooks, music, video downloads, and streaming services, effective January 1, 2019.\n\nWhat Office of Tax and Revenue, District of Columbia actually says:\n\n“The digital goods listed below are subject to Sales tax effective January 1, 2019:\n\n- **Applications** – Taxable digital goods under D.C. Code §47-2001(d-1).\n- **Software (Canned, Prepackaged, or Customized)** – Taxable as data processing services under D.C. Mun. Regs. §9-474.4.\n- **Digital News and Periodicals** – Taxable as “the furnishing of general or specialized news or current information” and “news clipping service” under D.C. Code §47-2001(n)(1)(N)(ii).\n- **Digital Books** – Taxable digital goods under D.C. Code §47-2001(d-1).\n- **Digital Audiobooks** – Taxable digital goods under D.C. Code §47-2001(d-1).\n- **Digital Music (Downloads and Streaming)** – Taxable digital goods under D.C. Code §47-2001(d-1).\n- **Digital Video Downloads** – Taxable digital goods under D.C. Code §47-2001(d-1).\n- **Streaming Video Services** – Taxable digital goods under D.C. Code §47-2001(d-1).”\n\nNote: The page provides the definitive list of digital goods subject to sales tax in District of Columbia, showing specific tax codes and regulations.", "source_type": "official", "source_link": "https://otr.cfo.dc.gov/page/digital-goods-sales-taxability-chart", "last_verified": "2026-10-16", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Office of Tax and Revenue, District of Columbia", "evidence_quote": "The digital goods listed below are subject to Sales tax effective January 1, 2019:\n\n- **Applications** – Taxable digital goods under D.C. Code §47-2001(d-1).\n- **Software (Canned, Prepackaged, or Customized)** – Taxable as data processing services under D.C. Mun. Regs. §9-474.4.\n- **Digital News and Periodicals** – Taxable as “the furnishing of general or specialized news or current information” and “news clipping service” under D.C. Code §47-2001(n)(1)(N)(ii).\n- **Digital Books** – Taxable digital goods under D.C. Code §47-2001(d-1).\n- **Digital Audiobooks** – Taxable digital goods under D.C. Code §47-2001(d-1).\n- **Digital Music (Downloads and Streaming)** – Taxable digital goods under D.C. Code §47-2001(d-1).\n- **Digital Video Downloads** – Taxable digital goods under D.C. Code §47-2001(d-1).\n- **Streaming Video Services** – Taxable digital goods under D.C. Code §47-2001(d-1).", "volatility": "", "from_batch": "6742-district-of-columbia-business-and-tax-for-creators", "subject": "District of Columbia", "topic": "digital goods taxability", "tags": { "lane": "any", "stage": "any", "region": [ "us-dc" ], "platform": "any", "topic": [ "money.fees" ], "explicitness": "any" } }, { "id": "learn_r6742_district_of_columbia_business_and_tax_for_creators_dc_sales_tax_physical_goods", "category": "Business", "title": "District of Columbia: physical goods taxability", "summary": "Sales tax at 6.0% applies to real property maintenance services, landscaping, data processing, information services, car wash, security services, and health club services in District of Columbia, effective through September 30, 2027.", "body": "Sales tax at 6.0% applies to real property maintenance services, landscaping, data processing, information services, car wash, security services, and health club services in District of Columbia, effective through September 30, 2027.\n\nWhat Office of Tax and Revenue, District of Columbia actually says:\n\n“Generally, the tax rate on the gross receipts from sales of or charges for tangible personal property and services shall be 6.0%, except for certain enumerated services specified under the DC Code, until September 30, 2027 and then 7.0% beginning October 1, 2027.\n\n**Services Subject to Sales and Use Tax (Non-Exhaustive):**\n\n**Real Property Maintenance Services**\n\nSales tax at the rate of 6.0 percent is imposed on charges for the service of real property maintenance. Real property maintenance means any activity that keeps the land or the premises of a building clean, orderly, and functional, including the performance of minor adjustments, maintenance, or repairs which include: floor, wall, ceiling, and window cleaning; pest control; servicing in-ground and in-building swimming pools; exterior building cleaning; parking lot, garage and recreation area maintenance; exterior and interior trash removal; restroom cleaning and stocking; lighting maintenance; chimney and duct cleaning; and ground maintenance. Real property maintenance does not include: painting, wallpapering, or other services performed as part of construction or as a major repair; or services performed under an employee-employer relationship.\n\n**Also, real property maintenance does not include the exterior or interior trash removal of recyclable material. The term “recyclable material” means material that would otherwise become municipal solid waste and is shown by the provider of the interior or exterior trash removal that the material has been collected, separated, or processed to be returned into commerce as a raw material or product, or has been sold to a company in the business of separating or processing recyclable materials**\n\n**Landscaping**\n\nSales tax at the rate of 6.0 percent is imposed on charges for landscaping. Landscaping means the activity of arranging or modifying areas of land and natural scenery for an improved or aesthetic effect; the addition, removal, or arrangement of natural forms, features, and plantings; the addition, removal, or modification of retaining walls, ponds, sprinkler systems, or other landscape construction services; and other services provided by landscape designers or landscape architects such as consultation, research, preparation of general or specific design or detail plans, studies, specifications or supervision, or any other professional services or functions associated with landscaping.\n\n**Data Processing Services**\n\nSales tax at the rate of 6.0 percent is imposed on charges for the service of data processing. Data processing service means the processing of information for the compilation and production of records of transactions; the maintenance, input, and retrieval of information; the provision of direct access to computer equipment to process, examine, or acquire information stored in or accessible to the computer equipment; the specification of computer hardware configurations, the evaluation of technical processing characteristics, computer programming or software, provided in conjunction with part of a sale, lease, operation, or application of computer equipment or systems; word processing, payroll and business accounting, and computerized data and information storage and manipulation; the input of inventory control data for a company; the maintenance of records of employee work time; filing payroll tax returns; the preparation of W-2 forms; the computation and preparation of checks; and any system or application programming or software.”\n\nNote: The page provides comprehensive details on taxable services in District of Columbia, with a 6.0% sales tax rate on various service categories through September 30, 2027.", "source_type": "official", "source_link": "https://otr.cfo.dc.gov/page/taxable-and-non-taxable-services", "last_verified": "2026-10-16", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Office of Tax and Revenue, District of Columbia", "evidence_quote": "Generally, the tax rate on the gross receipts from sales of or charges for tangible personal property and services shall be 6.0%, except for certain enumerated services specified under the DC Code, until September 30, 2027 and then 7.0% beginning October 1, 2027.\n\n**Services Subject to Sales and Use Tax (Non-Exhaustive):**\n\n**Real Property Maintenance Services**\n\nSales tax at the rate of 6.0 percent is imposed on charges for the service of real property maintenance. Real property maintenance means any activity that keeps the land or the premises of a building clean, orderly, and functional, including the performance of minor adjustments, maintenance, or repairs which include: floor, wall, ceiling, and window cleaning; pest control; servicing in-ground and in-building swimming pools; exterior building cleaning; parking lot, garage and recreation area maintenance; exterior and interior trash removal; restroom cleaning and stocking; lighting maintenance; chimney and duct cleaning; and ground maintenance. Real property maintenance does not include: painting, wallpapering, or other services performed as part of construction or as a major repair; or services performed under an employee-employer relationship.\n\n**Also, real property maintenance does not include the exterior or interior trash removal of recyclable material. The term “recyclable material” means material that would otherwise become municipal solid waste and is shown by the provider of the interior or exterior trash removal that the material has been collected, separated, or processed to be returned into commerce as a raw material or product, or has been sold to a company in the business of separating or processing recyclable materials**\n\n**Landscaping**\n\nSales tax at the rate of 6.0 percent is imposed on charges for landscaping. Landscaping means the activity of arranging or modifying areas of land and natural scenery for an improved or aesthetic effect; the addition, removal, or arrangement of natural forms, features, and plantings; the addition, removal, or modification of retaining walls, ponds, sprinkler systems, or other landscape construction services; and other services provided by landscape designers or landscape architects such as consultation, research, preparation of general or specific design or detail plans, studies, specifications or supervision, or any other professional services or functions associated with landscaping.\n\n**Data Processing Services**\n\nSales tax at the rate of 6.0 percent is imposed on charges for the service of data processing. Data processing service means the processing of information for the compilation and production of records of transactions; the maintenance, input, and retrieval of information; the provision of direct access to computer equipment to process, examine, or acquire information stored in or accessible to the computer equipment; the specification of computer hardware configurations, the evaluation of technical processing characteristics, computer programming or software, provided in conjunction with part of a sale, lease, operation, or application of computer equipment or systems; word processing, payroll and business accounting, and computerized data and information storage and manipulation; the input of inventory control data for a company; the maintenance of records of employee work time; filing payroll tax returns; the preparation of W-2 forms; the computation and preparation of checks; and any system or application programming or software.", "volatility": "", "from_batch": "6742-district-of-columbia-business-and-tax-for-creators", "subject": "District of Columbia", "topic": "physical goods taxability", "tags": { "lane": "any", "stage": "any", "region": [ "us-dc" ], "platform": "any", "topic": [ "money.fees" ], "explicitness": "any" } }, { "id": "learn_r6742_district_of_columbia_business_and_tax_for_creators_dc_business_fees", "category": "Business", "title": "District of Columbia: corporate filing fees", "summary": "District of Columbia corporate filing fees: domestic for-profit entities $99, domestic non-profit entities $80, foreign for-profit entities $220, foreign non-profit entities $80, with biennial reports at $300 (for-profit) and $80 (non-profit), late fees $100/$50 respectively.", "body": "District of Columbia corporate filing fees: domestic for-profit entities $99, domestic non-profit entities $80, foreign for-profit entities $220, foreign non-profit entities $80, with biennial reports at $300 (for-profit) and $80 (non-profit), late fees $100/$50 respectively.\n\nWhat Department of Licensing and Consumer Protection, District of Columbia actually says:\n\n“#### Initial Registration\n\n- Domestic for-profit entities: $99\n- Domestic non-profit entities: $80\n- Foreign for-profit entities: $220\n- Foreign non-profit entities: $80\n\n#### Biennial Reports\n\n-  For-profit entities: $300\n-  Non-profit entities: $80\n- Late fee (filed after April 1 of the year due): $100 for-profit, $50 non-profit \n  \n[See full Corporations fee schedule](https://dlcp.dc.gov/node/1621901)\n\n---\n\n### **Business Licensing**\n\nGeneral business license fees are based on term length:\n\n-  6-month license: $49\n- 2-year license: $99 \n- 4-year license: $198\n\nRenewals cost the same as the original license fee. Late renewals are subject to a penalty fee that increases the longer the license goes unrenewed.\n\nRental Housing Fees (assessed per unit/year - paid in addition to license fees):\n\n- Rental Accommodations Fee: $21.50\n- Office of the Tenant Advocate Fee: $3.50 ·\n- DC General Fund Fee: $5.00\n\n**Penalty Fees: ·**\n\n- Expired - 1st Penalty: $75\n- Expired - 2nd Penalty: $75 ·\n- Expired – Enforcement: $200\n\n[See full Business Licensing fee schedule and penalty details](https://dlcp.dc.gov/service/business-licensing-division)”\n\nNote: The page provides the complete fee structure for corporate registrations and business licenses in District of Columbia, including all rates and penalty schedules.", "source_type": "official", "source_link": "https://dlcp.dc.gov/page/dlcp-license-corporate-filing-fees", "last_verified": "2026-10-16", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Department of Licensing and Consumer Protection, District of Columbia", "evidence_quote": "#### Initial Registration\n\n- Domestic for-profit entities: $99\n- Domestic non-profit entities: $80\n- Foreign for-profit entities: $220\n- Foreign non-profit entities: $80\n\n#### Biennial Reports\n\n-  For-profit entities: $300\n-  Non-profit entities: $80\n- Late fee (filed after April 1 of the year due): $100 for-profit, $50 non-profit \n  \n[See full Corporations fee schedule](https://dlcp.dc.gov/node/1621901)\n\n---\n\n### **Business Licensing**\n\nGeneral business license fees are based on term length:\n\n-  6-month license: $49\n- 2-year license: $99 \n- 4-year license: $198\n\nRenewals cost the same as the original license fee. Late renewals are subject to a penalty fee that increases the longer the license goes unrenewed.\n\nRental Housing Fees (assessed per unit/year - paid in addition to license fees):\n\n- Rental Accommodations Fee: $21.50\n- Office of the Tenant Advocate Fee: $3.50 ·\n- DC General Fund Fee: $5.00\n\n**Penalty Fees: ·**\n\n- Expired - 1st Penalty: $75\n- Expired - 2nd Penalty: $75 ·\n- Expired – Enforcement: $200\n\n[See full Business Licensing fee schedule and penalty details](https://dlcp.dc.gov/service/business-licensing-division)", "volatility": "", "from_batch": "6742-district-of-columbia-business-and-tax-for-creators", "subject": "District of Columbia", "topic": "corporate filing fees", "tags": { "lane": "any", "stage": "any", "region": [ "us-dc" ], "platform": "any", "topic": [ "money.fees" ], "explicitness": "any" } }, { "id": "learn_r6742_district_of_columbia_business_and_tax_for_creators_dc_business_privacy", "category": "Business", "title": "[Unverified - being checked] District of Columbia: public register of personal information", "summary": "[Unverified - being checked] District of Columbia business registration requires filing personal information including names, titles, home addresses, and Social Security numbers of proprietors, partners, and principal officers, which are publicly available in business records.", "body": "District of Columbia business registration requires filing personal information including names, titles, home addresses, and Social Security numbers of proprietors, partners, and principal officers, which are publicly available in business records.\n\nWhat Office of Tax and Revenue, District of Columbia actually says:\n\n“Your legal form of business (e.g. partnership, corporation, sole proprietor)\nYour business address\nThe names, titles, home address, and Social Security number of the proprietor, partners, or principal officers (mandatory)\nThe former Entity Information if previously registered with the District\nThe addresses for all locations where you will collect sales tax in the District of Columbia\nThe following documents must be attached based on the type of business registering the FR 500: Corporation-Articles of Incorporation, Limited Liability Company-Articles of Organization, Register with Trade Name-Certificate of Trade Name Registration\n\n**NOTE:** All Individuals wishing to be listed as an officer of an entity must provide an SSN or ITIN number. For individuals who do not have a SSN, ITIN numbers are obtained via the IRS.”\n\nNote: The page confirms that business registration requires mandatory filing of personal identifiers including home addresses and Social Security numbers, making them publicly accessible.", "source_type": "official", "source_link": "https://otr.cfo.dc.gov/page/new-business-registration", "last_verified": "2026-10-16", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Office of Tax and Revenue, District of Columbia", "evidence_quote": "Your legal form of business (e.g. partnership, corporation, sole proprietor)\nYour business address\nThe names, titles, home address, and Social Security number of the proprietor, partners, or principal officers (mandatory)\nThe former Entity Information if previously registered with the District\nThe addresses for all locations where you will collect sales tax in the District of Columbia\nThe following documents must be attached based on the type of business registering the FR 500: Corporation-Articles of Incorporation, Limited Liability Company-Articles of Organization, Register with Trade Name-Certificate of Trade Name Registration\n\n**NOTE:** All Individuals wishing to be listed as an officer of an entity must provide an SSN or ITIN number. For individuals who do not have a SSN, ITIN numbers are obtained via the IRS.", "volatility": "", "from_batch": "6742-district-of-columbia-business-and-tax-for-creators", "subject": "District of Columbia", "topic": "public register of personal information", "tags": { "lane": "any", "stage": "any", "region": [ "us-dc" ], "platform": "any", "topic": [ "safety.privacy" ], "explicitness": "any" }, "verification": { "status": "unverified", "label": "Unverified - being checked", "reasons": [ "legal_fetch_over_cap" ], "checked_utc": "20261021-123916Z" } }, { "id": "learn_r6742_district_of_columbia_business_and_tax_for_creators_dc_home_based_business_license", "category": "Business", "title": "[Unverified - being checked] District of Columbia: home-based business licensing", "summary": "[Unverified - being checked] District of Columbia requires business registration through OTR for all businesses, including home-based operations, with additional licensing through DLCP depending on business type, such as vending, special events, or professional occupations.", "body": "District of Columbia requires business registration through OTR for all businesses, including home-based operations, with additional licensing through DLCP depending on business type, such as vending, special events, or professional occupations.\n\nWhat Department of Licensing and Consumer Protection, District of Columbia actually says:\n\n“Welcome to the Department of Licensing and Consumer Protection\n\nDLCP\n\n[![Department of Licensing and Consumer Protection](/sites/default/files/dc/sites/dlcp/featured_content/images/DLCP%20-%20Final%20Logo.png \"Department of Licensing and Consumer Protection\")](/ \"Department of Licensing and Consumer Protection\")\n\nDLCP\n\n![Menu Button](https://dlcp.dc.gov/sites/default/files/dc/shared_assets/mobile-menu-icon.png \"Menu\")\n\n## Welcome to the Department of Licensing and Consumer Protection\n\n[![Consumer Alerts](/sites/default/files/dc/sites/dlcp/bellicon.png \"Consumer Alerts\") \nConsumer Alerts](/newsroom?field_date_value%5Bmin%5D%5Bdate%5D=&field_date_value%5Bmax%5D%5Bdate%5D=&keys=&field_release_type_tid=21&sort_by=field_date_value&sort_order=DESC)\n\n[![Business Licensing](/sites/default/files/dc/sites/dlcp/featured_content/images/1-Business%20Licensing.png \"Business Licensing\") \nBusiness Licensing](/service/business-licensing-division)\n\n[![Corporate Registration](/sites/default/files/dc/sites/dlcp/featured_content/images/2-Corporate-Registration.png \"Corporate Registration\") \nCorporate Registration](/node/1614386)\n\n[![Consumer Protection](/sites/default/files/dc/sites/dlcp/featured_content/images/4-Consumer%20Protection.png \"Consumer Protection\") \nConsumer Protection](/service/consumer-protection-assistance \"Consumer Protection\")\n\n[![Professional Licensing (OPL)](/sites/default/files/dc/sites/dlcp/featured_content/images/8-Weights%20and%20Measure.png \"Professional Licensing (OPL)\") \nProfessional Licensing (OPL)](/node/1614311)\n\n[![Special Events](/sites/default/files/dc/sites/dlcp/featured_content/images/5-Special-Events.png \"Special Events\") \nSpecial Events](/page/special-events-unit \"Special Events\")\n\n[![Short-Term Rental](/sites/local/sites/dlcp/featured_content/images/7-Short%20Term%20Rental.png \"Short-Term Rental\") \nShort-Term Rental](/node/1616736)\n\n[![Vending](/sites/default/files/dc/sites/dlcp/featured_content/images/6-Vending.png \"Vending\") \nVending](/service/vending-unit)”\n\nNote: The page confirms DLCP handles various business license types including vending, special events, professional occupations, and provides a comprehensive licensing framework for home-based businesses.", "source_type": "official", "source_link": "https://dlcp.dc.gov/", "last_verified": "2026-10-16", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Department of Licensing and Consumer Protection, District of Columbia", "evidence_quote": "Welcome to the Department of Licensing and Consumer Protection\n\nDLCP\n\n[![Department of Licensing and Consumer Protection](/sites/default/files/dc/sites/dlcp/featured_content/images/DLCP%20-%20Final%20Logo.png \"Department of Licensing and Consumer Protection\")](/ \"Department of Licensing and Consumer Protection\")\n\nDLCP\n\n![Menu Button](https://dlcp.dc.gov/sites/default/files/dc/shared_assets/mobile-menu-icon.png \"Menu\")\n\n## Welcome to the Department of Licensing and Consumer Protection\n\n[![Consumer Alerts](/sites/default/files/dc/sites/dlcp/bellicon.png \"Consumer Alerts\") \nConsumer Alerts](/newsroom?field_date_value%5Bmin%5D%5Bdate%5D=&field_date_value%5Bmax%5D%5Bdate%5D=&keys=&field_release_type_tid=21&sort_by=field_date_value&sort_order=DESC)\n\n[![Business Licensing](/sites/default/files/dc/sites/dlcp/featured_content/images/1-Business%20Licensing.png \"Business Licensing\") \nBusiness Licensing](/service/business-licensing-division)\n\n[![Corporate Registration](/sites/default/files/dc/sites/dlcp/featured_content/images/2-Corporate-Registration.png \"Corporate Registration\") \nCorporate Registration](/node/1614386)\n\n[![Consumer Protection](/sites/default/files/dc/sites/dlcp/featured_content/images/4-Consumer%20Protection.png \"Consumer Protection\") \nConsumer Protection](/service/consumer-protection-assistance \"Consumer Protection\")\n\n[![Professional Licensing (OPL)](/sites/default/files/dc/sites/dlcp/featured_content/images/8-Weights%20and%20Measure.png \"Professional Licensing (OPL)\") \nProfessional Licensing (OPL)](/node/1614311)\n\n[![Special Events](/sites/default/files/dc/sites/dlcp/featured_content/images/5-Special-Events.png \"Special Events\") \nSpecial Events](/page/special-events-unit \"Special Events\")\n\n[![Short-Term Rental](/sites/local/sites/dlcp/featured_content/images/7-Short%20Term%20Rental.png \"Short-Term Rental\") \nShort-Term Rental](/node/1616736)\n\n[![Vending](/sites/default/files/dc/sites/dlcp/featured_content/images/6-Vending.png \"Vending\") \nVending](/service/vending-unit)", "volatility": "", "from_batch": "6742-district-of-columbia-business-and-tax-for-creators", "subject": "District of Columbia", "topic": "home-based business licensing", "tags": { "lane": "any", "stage": "any", "region": [ "us-dc" ], "platform": "any", "topic": [ "access.signup" ], "explicitness": "any" }, "verification": { "status": "unverified", "label": "Unverified - being checked", "reasons": [ "legal_fetch_over_cap" ], "checked_utc": "20261021-123916Z" } } ] }