District of Columbia § 36-621.15 Taxation of Sports Wagering.

District of Columbia Statutes

§ 36-621.15 — Taxation of Sports Wagering.

District of Columbia § 36-621.15

Title 36Trade Practices.

Ch. 6Lottery, Gaming, and Sports Wagering.

Subch. IISports Wagering.

This text of District of Columbia § 36-621.15 (Taxation of Sports Wagering.) is published on Counsel Stack Legal Research, covering District of Columbia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

D.C. Code § 36-621.15 (2026).

Text

(a)On or before the 20th day of each month, an operator shall:

(1)File a return, on forms and in the manner prescribed by the CFO, with the CFO indicating the amount of its gross sports wagering revenue, including revenues remitted by registered sports governing bodies, for the preceding calendar month; and

(2)Pay to the District of Columbia Treasurer:

(A)20% of the gross sports wagering revenue from the preceding calendar month, in the case of a Class A operator;

(B)10% of the gross sports wagering revenue from the preceding calendar month, in the case of a Class B operator; and

(C)30% of the gross sports wagering revenue from the preceding calendar month, in the case of a Class C operator.

(b)All funds owed to the District under this chapter and subchapter II

Free access — add to your briefcase to read the full text and ask questions with AI

(a) On or before the 20th day of each month, an operator shall:

(1) File a return, on forms and in the manner prescribed by the CFO, with the CFO indicating the amount of its gross sports wagering revenue, including revenues remitted by registered sports governing bodies, for the preceding calendar month; and

(2) Pay to the District of Columbia Treasurer:

(A) 20% of the gross sports wagering revenue from the preceding calendar month, in the case of a Class A operator;

(B) 10% of the gross sports wagering revenue from the preceding calendar month, in the case of a Class B operator; and

(C) 30% of the gross sports wagering revenue from the preceding calendar month, in the case of a Class C operator.

(b) All funds owed to the District under this chapter and subchapter II of Chapter 17 of Title 22 shall be held in trust within the boundaries of the District for the District by an operator until the funds are paid to the District of Columbia Treasurer. An operator shall establish a separate bank account into which gross sports wagering revenue shall be deposited and maintained until such time as the funds are paid to the District of Columbia Treasurer.

(c) Repealed.

(d) Repealed.