What does it mean to be “Tax Non-Compliant”?

As part of the licensure process, one of the requirements for a DC Rental Property License is a notice of business tax registration. In addition, all rental properties must register with the Office of Tax and Revenue (OTR) for Unincorporated Franchise Tax (FR500). 

 

The  DC Department of Tax and Revenue needs to certify that the property is registered, and the owner does not owe the D.C. Government more than $100.00. Business license holders and applicants that do not meet the requirements are issued a Notice of Non-Compliance.

 

Note: Under Title 47, the D.C. government cannot issue or reissue any license if the applicant has not filed the required District tax returns, or if the applicant owes more than $100 in outstanding debt to the District as a result of:

 

(1) Fines, penalties, or interest assessed pursuant to Chapter 8 of Title 8

(2) Fines or penalties assessed pursuant to Chapter 9, Title 8

(3) Fines, penalties, or interest assessed pursuant to Chapter 18 of Title 2

(4) Past due taxes

(5) Past due District of Columbia Water and Sewer Authority service fees 

(6) Fines and penalties assessed pursuant to Chapter 23 of Title 50

(7) Parking fines or penalties assessed by another jurisdiction, provided  that a reciprocity agreement is in effect between the jurisdiction and the District

(8) Fines assessed to car dealers pursuant to section 2(I) of the District of Columbia Revenue Act of 1937, approved August 17, 1937 (50 Stat. 679l D.C. Code 50-1501.02(I))

(9) Repealed

 

If you were issued a Notice of Non-Compliance, we recommend that you speak with your tax professional or call the Office of Tax and Revenue, 202-724-5045, to resolve the matter.  

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