Per the Office of Tax and Revenue Frequently Asked Questions as of 1/12/2024:
Generally, all individuals, corporations, partnerships, executors, administrators, guardians, receivers, trustees, and entities that own or hold personal property in trust in the District of Columbia, must file a District of Columbia Personal Property tax return, Form FP-31 (FP31).
https://mytax.dc.gov/WebFiles/faq/faq.html