CourtGPT is an AI-powered legal technology platform that provides attorney directory services, legal research tools, and intelligent legal assistance for individuals and law firms.

How can I find an attorney on CourtGPT?

You can search our comprehensive attorney directory by location, practice area, or attorney name. Our AI-powered search helps match you with the right legal professional for your needs.

Is CourtGPT free to use?

CourtGPT offers a free tier with access to attorney directory and basic legal research. Premium features are available for law firms and legal professionals.

What legal resources does CourtGPT provide?

CourtGPT provides access to state laws and regulations, attorney profiles, legal blog articles, AI-powered legal research assistance, and marketing tools for law firms.

How does CourtGPT help law firms?

CourtGPT helps law firms with attorney profile listings, lead generation, marketing solutions, and AI-powered tools to enhance their practice and reach more clients.

What AI features does CourtGPT offer?

CourtGPT offers AI-powered legal research, intelligent document analysis, case law search, statute interpretation, and automated legal content generation for law firms.

How much does CourtGPT cost?

CourtGPT offers a free plan for basic access, Professional plan at $499/month with advanced features, and Enterprise plan at $999/month for large law firms.

CourtGPT logo

03. Additional tax on gross receipts for transient lodgings or accommodations. (a)(1) Except as provided in paragraph (2) of this subsection, a tax, separate from, and in addition to, the taxes imposed pursuant to §§ 47-2202 and 47-2202.01 is imposed at the rate of 0.3% on the use, storage, or consumption of any room or rooms, lodgings, or accommodations furnished to a transient by any hotel, inn, tourist camp, tourist cabin, or any other place in which rooms, lodgings, or accommodations are regularly furnished to transients. (2) For the period of time beginning on April 1, 2023, through March 31, 2027, the tax imposed by paragraph (1) of this subsection shall be at the rate of 1.3%. (b) Vendors engaging in the business activities listed in this section and purchasers of the vendors' tangible personal property and services shall pay the tax at the rate of 0.3% of the gross receipts for the sale or charges for any room or rooms, lodgings, or accommodations furnished to a transient by any hotel, inn, tourist camp, tourist cabin, or any other place in which rooms, lodgings, or accommodations are regularly furnished to transients.

gings, or accommodations furnished to a transient by any hotel, inn, tourist camp, tourist cabin, or any other place in which rooms, lodgings, or accommodations are regularly furnished to transients. (c) If the occupancy of a room or rooms, lodgings, or accommodations is reserved, booked, or otherwise arranged for by a room remarketer, the tax imposed by this section shall be determined based on the net charges and additional charges by the room remarketer. (d) The tax revenue receipted pursuant to this section shall be dedicated to the Washington Convention and Sports Authority, for transfer to Destination DC for the purposes of marketing and promoting the District of Columbia as a destination. Any tax revenue dedicated pursuant to this subsection shall be in addition to the funds dedicated to Destination DC pursuant to § 10-1202.08a. (e) For the expenditure of any tax revenue received pursuant to subsection (a)(2) of this section, Destination DC shall: (1) Comply with the requirements § 2-218.46; (2) Consult with the Deputy Mayor for Planning and Economic Development, the Washington Convention and Sports Authority, the Restaurant Association Metropolitan Washington, and the

ements § 2-218.46; (2) Consult with the Deputy Mayor for Planning and Economic Development, the Washington Convention and Sports Authority, the Restaurant Association Metropolitan Washington, and the Hotel Association of Washington, DC on the use of any such tax revenue received; and (3) Enter into a memorandum of understanding with the Mayor regarding the use of any tax revenue received pursuant to subsection (a)(2) of this section in accordance with the recommendations determined necessary and appropriate pursuant to the consultations required by paragraph (2) of this subsection. (July 3, 2018, D.C. Law 22-124, § 108(b), 65 DCR 5091; Sept. 6, 2023, D.C. Law 25-50, § 2092(b), 70 DCR 10366.) Applicability Section 301 of D.C. Law 22-124 provided that the changes made to this section by D.C. Law 22-124 shall apply as of October 1, 2017. Emergency Legislation For temporary (90 days) amendment of this section, see § 3 of Tourism Recovery Tax Emergency Amendment Act of 2022 (D.C. Act 24-703, Dec. 22, 2022, 0 DCR 0). For temporary (90-day) creation of this section, see § 106(b) of the Fiscal Year 2018 Budget Support Clarification Congressional Review Emergency Amendment Act of 2017,

-703, Dec. 22, 2022, 0 DCR 0). For temporary (90-day) creation of this section, see § 106(b) of the Fiscal Year 2018 Budget Support Clarification Congressional Review Emergency Amendment Act of 2017, effective Dec. 20, 2017 (D.C. Act 22-213; 64 DCR 13422). For temporary (90-day) creation of this section, see § 103(b) of the Fiscal Year 2018 Budget Support Clarification Emergency Amendment Act of 2017, effective Oct. 23, 2017 (D.C. Act 22-163; 64 DCR 10778). Temporary Legislation For temporary (225-day) creation of this section, see § 106(b) of the Fiscal Year 2018 Budget Support Clarification Temporary Amendment Act of 2017, effective Jan. 25, 2018 (D.C. Law 22-44; 64 DCR 12387).