Alcohol licensed hotels and restaurants are required to file quarterly statements detailing gross sales receipts and total expenses for food and alcohol for the previous three (3) month period.
Restaurants are required to meet annual gross food sales of:
- $2,000 per occupant or 45 percent of annual gross receipts for a class C license
- $1,500 per occupant or 45 percent of annual gross receipts for a class D license
Hotel sales requirements are based on dining room occupancy.
Statements are due annually on:
- April 30 | Quarter 1 (January-March)
- July 30 | Quarter 2 (April-June)
- October 30 | Quarter 3 (July-September)
- January 30 | Quarter 4 (October-December)
*Due dates falling on weekends or District Government or federal holidays carry over to the next business day.
Statements received by mail, fax, or placed in our secure drop box will be rejected without notification. As a courtesy reminder, licensees that file late, incomplete, or no quarterly statements are subject to penalties.
ABRA hosts a virtual Books and Records for Hotels and Restaurants training quarterly to assist licensees in being able to confidently complete and submit on-time statements. Training offerings are detailed online. A recording of the training can be found here.
Questions may be directed to Monica Clark, Compliance Analyst.
- (202) 442-4438