DISTRICT OF COLUMBIA 14.5% HOUSING TAX INFORMATION for Summer Housing Groups and Individual Guests
All Universities in the District of Columbia
are required to collect 14.5% tax on the Summer use of their residence hall
facilities by individuals or groups not enrolled in, or participating in, the
university's activities. This tax is not required of the following entities:
a)
An instrumentality or agency of the United States,
including congressional offices. This exemption is available only if the entity
is paying for the lodging.
b) A semipublic (non-profit) institution located in
the District of Columbia,
with a substantial part of its activities in the District. It is not necessary
that it be incorporated in the District. This exemption is available only if
the entity is paying for the lodging.
If either of these exemptions is available to
the organization, evidence of the exemption will be necessary with your signed Summer Housing Agreement and your initial
deposit payment. Evidence for the first exemption would be a letter from that
office or agency making it clear that the cost of the lodging is solely borne
by that office. Evidence for the second exemption is the numbered
"Certificate of Exemption" issued by the Department of Finance and
Revenue of the District
of Columbia to the sponsoring
organization and proof that the cost of lodging is solely borne by the sponsoring
organization.
Individuals not enrolled as an academic-year student at The George Washington University are subject to the District of Columbia's 14.5% Housing Tax. Individuals enrolled at other Washington, DC colleges or universities may fax proof of enrollment on official school letterhead after they have submitted their Summer Housing request and made their initial deposit for Summer Housing on-line. Documentation must include the name and social security number of the Summer guest and can be faxed to GW Housing Programs - Summer & Conference Housing at 202-994-6730.
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