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Frequently Asked Questions
Street Vendors
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What is the street vendor quarterly vendor fee?
The quarterly street vendor fee is $375.00 and is in place of collecting and remitting sales tax for the three (3) preceding months.
When are my quarterly street vendor fees due?
Quarterly street vendor fees are due on or before January 20, April 20, July 20, and October 20 of each year.
If I have two (2) licenses (Class A and Class C) and operate at one location, what do I pay the Office of Tax and Revenue?
You pay the Office of Tax and Revenue $375.00 per quarter.
If I operate at more than one location, must I secure different licenses for each location, and what is my quarterly liability?
You must have a license(s) for each location, and your quarterly payment to the Office of Tax and Revenue is $375.00.
When do I file a D-40 individual income tax return?
If you are domiciled in the District or if you have lived here for more than 183 days of the previous year, you are required to file your individual income tax return by April 15.
Under what circumstances do I file a D-30 unincorporated franchise tax return?
If your annual gross income from your vendor business is more than $12,000, you must file and pay franchise taxes.
If your annual gross receipts are $12,000 or less, you still need to file a D-30 unincorporated franchise tax return for informational purposes, in order to avoid inquires regarding potential tax liability. Also, the income must be reported on a Schedule C and attached to form D-40.
When must I file the D-30 unincorporated franchise tax return?
The due date for filing the D-30 unincorporated franchise tax return is April 15 for calendar year filers.
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