Download GROSS RECEIPTS TAX MONTHLY RETURNS FOR HEATING OIL

GOVERNMENT OF THE DISTRICT OF COLUMBIA
OFFICE OF THE CHIEF FINANCIAL OFFICER
OFFICE OF TAX AND REVENUE
GROSS RECEIPTS TAX MONTHLY RETURNS
FOR HEATING OIL
This form has been revised to show tax rate changes that resulted from the Baseball Stadium legislation.
FR-27H
(REV. 04/05)
20 ______
INSTRUCTIONS FOR FILING TAX RETURN FOR HEATING OIL
General Instructions
1. Who Must File A Monthly Return
A return must be filed by each person who, by any method of delivery, delivers heating oil and related services to an enduser in the District of Columbia.
2. When and Where to File
A return must be filed on or before the twentieth day of each calendar month for the preceding calendar month to the Office
of Tax and Revenue, PO Box 556, Excise Taxes, Washington, DC 20044-0556. To insure proper credit to your account, indicate
on your check “gross receipts tax for heating oil,” your identification number and the month and year for which your payment is
made.
3. Accounting Basis
The return must be prepared on the same basis of accounting, whether cash or accrual, as the business entity’s records
are maintained. If there is a change to the accounting method for reporting the taxable gross receipts from the prior month,
show the net adjustment as a separate item and attach a detailed schedule to support this adjustment.
4. As a result of the Baseball Stadium Legislation, commercial gross receipts (sales to business entities) are taxed at a higher
rate than non-commercial gross receipts (sales to non-business entities). Separate your gross receipts into the two columns
by commercial and non-commercial sales.
5. Payment of the Monthly Gross Receipts Tax
The Tax is payable in full at the time prescribed for filing the return.
6. Penalty and Interest
There is a penalty for the failure to file a return on time or to pay any tax due. It is imposed at the rate of 5% of the unpaid
portion of tax due for each month, or portion of a month, that such failure to file or pay continues, but not more than 25% in
the aggregate. It is an addition to the amount of tax owed.
Additionally, the Office of Tax and Revenue may assess, in the case of a substantial understatement of tax due, an amount
equal to 20% of any underpayment attributable to the understatement. Understatement means the excess of the amount of
the tax required to be shown on the return, or determined through an audit or review, over the amount of tax that is shown
on any original or amended return, less any overpayment, credit or refund. There is a substantial understatement of tax if the
understatement exceeds the greater of (a) 10% of the tax required to be shown on the return, or (b) $2,000.
Interest is computed at the rate of 10% per year, compounded daily, on the unpaid balance from the date the return is
due until the date of payment.
Specific Instructions
1. Entire Monthly Gross Receipts (Column 3, Reverse Side of Return)
Report the entire gross receipts received during the preceding calendar month from the delivery to an end-user in the
District of Columbia of heating oil and related services, which will exclude furnace or boiler cleaning, replacement of parts
and repair.
2. Claimed Monthly Eliminations (column 4, Reverse Side of Return)
To arrive at the total amount subject to tax, report and deduct the following eliminations:
Revenues earned or received from sources outside the District.
3. Bad Debt Deduction (Line 2, Front of Return)
Allowable Bad Debt Deductions are limited to amounts determined by the direct charge-off method.
GROSS RECEIPTS MONTHLY RETURN FOR
HEATING OIL
Government of the District of Columbia
Office of the Chief Financial Officer
Office of Tax and Revenue
REVERSE SIDE
MUST BE
COMPLETED
Federal Employer Identification Number (FEIN)
DESCRIPTION
1. Total Amount Subject to Tax
Column A
Non-Commercial
Column B
Commercial
$
2. Less Bad Debt Deduction
3. Taxable Gross Receipts
4. Tax Rate
10%
11%
OFFICIAL USE
5. Total Tax Due (Multiply Line 3 by Line 4)
MONTH ENDING
6. Penalty (Late Filing and Payment)
DUE DATE
7. Interest
8. Total Amount Due
BUSINESS NAME
9. Total Amount Paid (Add Column A & B of Line 10)
Under penalties of law, I declare that I have examined this return and to the best of my knowledge,
it is correct. Declaration of paid preparer is based on all the information available to the preparer.
ADDRESS
CITY
STATE
ZIP CODE
Mailing Instructions: Make check or money order payable to the DC Treasurer. Identify the
tax payment and mail to the Office of Tax and Revenue, Excise Taxes, PO Box 556,
Washington DC 20044-0556.
(REV. 04/05)
SIGNATURE
TITLE
Signature of preparer if other than full-time employee of taxpayer
DATE
PHONE #
Account
Number
(1)
Description Number
(2)
Totals (Enter total of column 5 on line 1 of reverse side)
Entire Monthly
Gross Receipts
(3)
Claimed Monthly
Eliminations
(4)
Total Amount
Subject to Tax
(5)
Taxpayer’s Records
Filing Month
Taxable Gross Receipts
Date Paid
Check Number
Amount Paid