Sales & Use Tax Registration (FR-500) — Washington, DC
DC restaurants must register with the Office of Tax and Revenue (Form FR-500) and collect the 10.25% tax on prepared food.
What it is. Combined Business Tax Registration (Form FR-500) with the DC Office of Tax and Revenue, setting up sales/use tax. DC's tax on prepared food, restaurant meals, and on-premises alcohol is 10.25%.
Who issues it. DC Office of Tax and Revenue (OTR).
When you need it. Before selling taxable meals.
How to apply. Register through MyTax.DC.gov (Form FR-500).
Fees. Registration is generally free — see source (⟢ VERIFY).
What SpoonSeal tracks. The document(s) you upload for this requirement, with automatic renewal/expiration tracking (Current, Due Soon, Expired). Where the city publishes health-inspection results (e.g., NYC and Chicago), SpoonSeal syncs them automatically; elsewhere they can be added manually.
References
- DC Office of Tax and Revenue, New Business Registration — https://otr.cfo.dc.gov/page/new-business-registration — Official source last checked: 2026-07-02
Stay ahead of this requirement
SpoonSeal stores your documents, tracks expirations, and reminds you before anything lapses — so you are always inspection-ready.
Get started free →This guide is informational and not legal advice. Always confirm current requirements with the official agency linked above.