District of Columbia legislation · 26th Council
District of Columbia B785: Peer-to-Peer Car Sharing Rental Vehicle Sales Tax Clarification Emergency Amendment Act of 2026
Status: Signed into law, October 23, 2026
What the bill says
To amend, on an emergency basis, Title47oftheDistrict ofColumbia Official Code to clarify the applicability oftherental carsales tax rate; and to make aconformingchange. BE ITENACTED BYTHE COUNCIL OFTHE DISTRICTOF COLUMBIA,That this actmaybecited as the"Peer-to-Peer Car Sharing Rental Vehicle Sales Tax Clarification Emergency AmendmentActof2026", Sec. 2. Title 47 oftheDistrict ofColumbiaOfficial Code is amended as follows: (a) Section47-2002(a)(4B) is amended to read as follows: (4B)The rateoftax on the gross receipts from the sale oforchargesforthe rental orleasing ofrental vehicles and utili.
From the enrolled text, October 15, 2026:
To amend, on an emergency basis, Title47oftheDistrict ofColumbia Official Code to clarify the applicability oftherental carsales tax rate; and to make aconformingchange. BE ITENACTED BYTHE COUNCIL OFTHE DISTRICTOF COLUMBIA,That this actmaybecited as the"Peer-to-Peer Car Sharing Rental Vehicle Sales Tax Clarification Emergency AmendmentActof2026", Sec. 2. Title 47 oftheDistrict ofColumbiaOfficial Code is amended as follows: (a) Section47-2002(a)(4B) is amended to read as follows: (4B)The rateoftax on the gross receipts from the sale oforchargesforthe rental orleasing ofrental vehicles and utilitytrailers as definedin § 50-1505.01 shall and "(B) 11%beginning on October 1, 2026, and continuing thereafter." (b) Section 47-2202(a)(3B) is amended to read as follows: "(B)The rateoftaxonthegrossreceipts from the sale oforchargesforthe rental orleasingofrental vehicles and utility trailers as definedin § 50-1505.01 shall be: "(A) 9.25%beginning Octobe1r,2018, through September 30, 2026: and "(B) 11%beginning on October 1, 2026, and continuingthereafter." Sec. 3. Section 7012ofthe Hotel and Rental Car TaxesAmendmentAct of2026, enacted on August 14, 2026 (D.C.Act 26-418; 73 DCR 11735), is amended as follows: (a) Amendatory section 47-2002(a)(4B) in subsection (a)(1)(B) is amended toread as follows: "(4B) The rateoftax on the gross receipts from the saleofor charges forthe rental or leasingofrentalvehicles and utility trailers as defined in § 50-1505.01 and "(B) 11%beginning on October 1, 2026, and continuing thereafter.". (b)Amendatory section 47-2202(a)(3B) in subsection (b) is amended to read as follows: "(B) The rateoftax on …