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File Quarterly ABC Statement

Calculate and File Quarterly Reports

Restaurants and hotels are required to file quarterly statements to ABRA to report the previous quarter:

  • Gross sales of food and alcohol 
  • Total expenses of food and alcohol

Quarterly statements may be reported using the online form or printed form. Follow the instructions to file a quarterly report.

Restaurants must meet one of the following food sale requirement:

  • $2,000 per occupant for class C restaurants;
  • $1,500 per occupant for class D restaurants; or
  • Food sales of 45% of gross annual receipts.

Hotels must meet one of the following food sale requirements:

  • $2,000 per dining room occupant for class C hotels;
  • $1,500 per occupant for class D restaurants; or 
  • Food sales of 45% of gross annual receipts.

Statements are due on the following dates for each quarter:

  • April 30 reporting January–March (Q1)
  • July 30 reporting April–June (Q2) 
  • October 30 reporting July–September (Q3) 
  • January 30 reporting October–December (Q4)

Quarterly statement forms may be submitted by the following methods:

Statements submitted by regular mail should be sent by certified mail to ensure the submission is received. Late payments may be subject to penalties.

Contact Email: 
Contact Phone: 
(202) 442-4423
Contact Fax: 
(202) 442-9563
Contact TTY: 
(746) 777-7776
Contact Suite #: 
S400
Office Hours: 
8:30 am to 4 pm
Service Location: 

2000 14th Street, NW


GIS Address: 
2000 14th Street, NW
City: 
Washington
State: 
DC
Zip: 
20009