DC Rental Property License Part 2: Business Tax Registration

As we attempt to demystify the licensing process we start with step 1 Business Tax Registration. In the District, the government sees the renting of any property to be a business whether owned by a single individual or company. As with any income you are expected to pay taxes on that income…thus the Business Tax Registration.

This part of the process is likely the easiest. You simply file the Combined Business Tax Registration forms with the Office of Tax and Revenue (“OTR”) and receive a Notice of Business Tax Registration. You will need the notice to actually file for the license itself.

The process can typically take about an hours worth of time. Although you can file the Combined Business Tax Registration online you cannot receive a copy of the Notice of Filing required from the website. Unfortunately this means you must visit OTR.

The next step: Certificate of Occupancy