DC Business Tax Registration (Form FR-500): Washington, D.C. restaurant guide
Office of Tax and Revenue (OTR)
What it is
Registers your business for DC sales and use tax (restaurant meals and on-premises alcohol are taxed at 10%), withholding and franchise tax.
When a restaurant needs it
Before you make your first sale or pay your first employee; the BBL and Clean Hands checks rely on it.
How to apply
On MyTax.DC.gov, click 'Register a New Business – Form FR-500' and answer the tax-account questions.
Documents you’ll need
- FEIN (and SSN/ITIN of owners/officers)
- Legal entity type and DBA/trade name
- Physical DC business address and start date
- NAICS code
- Articles of Organization/Incorporation (uploaded on the Verify and Submit page)
Good to know
DC's general sales tax rate is 6%, but restaurant meals, liquor and soft drinks consumed on the premises are taxed at 10%. Set up your POS with the 10% rate.
Official source
OTR: business tax registration · OTR guide: how to register (FR-500)
Answer a few questions about your space and get every permit in order, with a timeline, a cost range, walkthroughs, and every application filled in for you to sign with Open.
Last reviewed 2026-10-06. Guidance only, not legal advice.