Historic Revenue Data
The Government of the District of Columbia collects revenue in a wide variety of ways. This chart provides historical data on these revenue sources. A glossary defining each revenue source is included at the bottom of the page.
-
TOTAL GROSS GENERAL FUND REVENUE: All general fund revenue collected by the District of Columbia government.
PROPERTY TAX: A set of taxes on commercial and residential property.
Real Property: Taxes on the value of land and buildings, broken out into four classes:
Residential (Class 1): A tax on improved residential properties that are occupied and used exclusively for non-transient residential dwelling purposes (i.e. not as a hotel).
Commercial (Class 2): A tax on occupied commercial property.
Vacant & Blighted Property (Classes 3 and 4): A higher tax rate on property that is vacant (not occupied) or blighted (unsafe, unsanitary, or otherwise determined to threaten the health, safety, or general welfare of the community).
Personal Property: This tax is levied on all tangible property, except inventories, used in a trade or business, including machinery, equipment, furniture, and fixtures.
Public Space Rental: A tax on the commercial use of publicly owned property between the property line and the street, such as a sidewalk café.
SALES & EXCISE TAX: A wide variety of taxes on the sales of goods and services in the District.
General Sales and Use Gross: A set of the most common sales taxes paid by people in the District, broken into four categories:
Retail: Includes taxes on retail sales; food or drinks sold in vending machines; and tickets to Capital One Arena, Nationals Park, theaters, and entertainment venues; along with revenue from the e911 fee and bag fee.
Restaurant: Mostly consists of the revenue from taxes on restaurant sales, but also includes a very small amount of revenue from taxes on prepaid cards.
Hotel: Taxes on transient accommodations, such as hotels and other short-term lodging.
Other: Consists of taxes on liquor sold in stores (not wholesalers), vehicle rentals, soda, parking, and medical marijuana.
Alcohol: A tax on alcoholic beverages manufactured or brought into the District. This tax is separate from the sales tax on alcoholic beverages sold to consumers at restaurants, bars, or retail stores.
Cigarette: The tax on the sale of cigarettes in the District.
Motor Vehicle Excise: A tax on the issuance of every certificate of title on motor vehicles and trailers.
Motor Vehicle Fuel: The tax on the importation of fuel for motor vehicles, such as gasoline and diesel.
INCOME TAX: A series of taxes on individual and business income.
Individual Income: Tax on the income of District residents, split into two categories:
Withholding: Taxes withheld from residents’ wages and salaries, generally through regular deductions from paychecks.
Nonwithholding: This consists of final payments, refunds, and estimated payments made by individuals. A significant amount of this revenue is from capital gains taxes, which often rises or falls due to the performance of the stock market.
Corporate Franchise: This is a tax on the net income of corporations carrying on a trade, business, or profession in the District or receiving income from District sources. Often referred to as the corporate income tax.
Unincorporated Business Franchise: A tax on the net income of unincorporated businesses (i.e. businesses that are not corporations). A substantial share of this tax is likely paid by businesses owned by nonresidents, many of which are real estate trusts. An unincorporated business that passes its income through to its owners may not be subject to this tax.
GROSS RECEIPTS TAX: These taxes are levied on the gross receipts of various businesses, or a company’s revenue before most deductions and exclusions. This is different from the corporate franchise tax, which generally taxes a company’s net profit.
Public Utility: This tax is imposed on the gross receipts of telephone, television, and radio companies, and on the energy delivered to customers of natural gas, electricity, and heating oil.
Toll Telecommunications: Tax on gross receipts of companies providing toll telecommunication (i.e. phone) service in the District, including wireless providers.
Insurance Premiums: A tax on gross insurance premiums received on policies in the District.
Baseball Fee: A fee on gross receipts of District businesses with over $5 million in gross receipts. This revenue is used to pay the bonds issued to build Nationals Park, as well as any maintenance costs for the stadium.
Private Sport Wagering: A tax on the revenues of privately operated sports betting operations. Sports betting can occur in person, at a sports wagering facility or over the internet using websites or mobile devices. This is separate from the revenue from the public sports betting program operated by the Lottery.
Games of Skill: This is a tax on the gross revenue of game of skills devices that operate in bars. A game of skill is different from gambling and requires that the ability to win is not influenced by prior wins or losses, outside sources, chance, or unreasonable skill requirements.
Health Related Taxes: A group of taxes, including the Healthcare Provider Assessment, the Medicaid Hospital Inpatient Fee, the Medicaid Hospital Outpatient Fee, and the Intermediate Care Facility for Individuals with Intellectual or Developmental Disabilities (ICF-IDD) Assessment.
OTHER TAXES: Taxes that are not otherwise included in the above categories.
Estate: Tax levied on the estate of every District resident who dies while being a resident of the District, and on the estate of certain nonresidents who own property in the District at the time of their death.
Deed Recordation: Tax on the recording of deeds for real property in the District; essentially a tax on the sale of real estate. Real estate transactions typically are charged both the deed recordation and transfer tax, with the buyer paying the recordation tax.
Deed Transfer: Tax on the transfer of real property when the deed is submitted for recordation, based on the amount paid for the property or the fair market value of the property. Real estate transactions typically are charged both the deed recordation and transfer tax, with the seller paying the transfer tax.
Economic Interest: A tax on the sale of more than 50 percent of the ownership of a business that has more than 50 percent of its gross receipts from the ownership or sale of real property in the District, or that holds property in the District worth more than 80 percent of tangible assets. The tax is generally the same amount as the deed transfer and recordation taxes.
NON-TAX REVENUES: A collection of public revenue sources that are not tax related, such as fees and fines.
Licenses & Permits: Fees paid by applicants for licenses and permits issued by the District, the majority of which are business related.
Fines and Forfeitures: Payments assessed by the District; almost entirely revenue from traffic fines.
Charges for Services: Charges for services provided by the District, such as ambulance rides.
Miscellaneous: Any other non-tax revenue, such as interest income from District reserves.
LOTTERY: The amount transferred from the state-run Lottery to the District’s general fund.