March 21, 2020
The District of Columbia enacts the “COVID-19 Response Emergency Amendment Act of 2020.” The emergency legislation, enacted to address the COVID-19 pandemic, provides that the Chief Financial Officer (CFO) may waive penalties and abate interest for failure to timely pay sales and use tax for periods ending on February 29, 2020, or March 31, 2020, provided that all taxes for such periods are paid in full on or before July 20, 2020. However, the waiver does not apply to hotels or motels that are permitted to defer property tax under another provision of the emergency legislation. Furthermore, property that is commercially improved and occupied and is a hotel or motel, the CFO may waive penalties and abate interest for the first installment of real property tax for the 2020 tax year (due on or before March 31) provided the property owner pays the installment by June 20, 2020. The D.C. Office of Tax and Revenue must issue guidance on the definition of a hotel or motel for this purpose. Learn more here.