April 27, 2023
Nyasha Smith, Secretary
Council of the District of Columbia
1350 Pennsylvania Avenue, NW
Washington, DC 20004
Dear Secretary Smith:
Today, along with Councilmembers Matthew Frumin and Robert C. White, Jr., I am introducing the
“Landscape Architect Services Sales Tax Clarification Amendment Act of 2023.” Please find enclosed a
signed copy of the legislation.
In 2016, the Council passed the Regulation of Landscape Architecture and Professional Design Firms
Amendment Act of 2016 (“Act”), bringing the District in line with all 50 states that require landscape
architects to be licensed. However, the Act did not address the existing requirement that landscape
architects charge sales tax for their professional services. Under current law, sales tax must be imposed
on the sale of or charges for the service of real property maintenance and landscaping. The term
“landscaping” includes “services provided by landscape designers or landscape architects.”
Other licensed professionals in the District such as accountants, doctors, engineers, and attorneys are not
required to charge sales tax for their services. This legislation would bring the profession in line with other
licensed professions by clarifying that landscape architecture services performed by a landscape architect
licensed in the District or provided by a design firm that employs a landscape architect licensed in the
District shall be exempt from the requirement to charge sales tax on the sale of or charges for the service
of real property maintenance and landscaping.
Please feel free to reach out to me or my Legislative Director, Antonio Nunes, with any questions or for
additional information.
Sincerely,
Charles Allen, Ward 6 Councilmember
Chairperson, Committee on Transportation & the Environment
Vice Chair, Metropolitan Washington Council of Governments
1
___________________________ ______________________________ 1
Councilmember Matthew Frumin Councilmember Charles Allen 2
3
4
___________________________ 5
Councilmember Robert C. White, Jr. 6
7
8
9
10
A BILL 11
12
________ 13
14
15
IN THE COUNCIL OF THE DISTRICT OF COLUMBIA 16
17
_________________ 18
19
20
To amend section 2001 of Title 47 of the District of Columbia Official Code to clarify that 21
landscape architecture services performed by a landscape architect licensed in the District 22
or provided by a professional design firm that employs a landscape architect licensed in 23
the District is not subject to sales tax, and to amend section 473.1 of Title 9 of the District 24
of Columbia Municipal Regulations to make conforming changes. 25
26
BE IT ENACTED BY THE COUNCIL OF THE DISTRICT OF COLUMB IA, That this 27
act may be cited as the “Landscape Architect Services Sales Tax Clarification Amendment Act 28
of 2023”. 29
Sec. 2. Section 47-2001(n)(1)(M) of the District of Columbia Official Code is amended 30
as follows: 31
(a) The lead-in language is amended by striking the phrase “and landscaping.” And 32
inserting the phrase “and landscaping; provided, that the sale of or charge for services described 33
in D.C. Official Code § 47-2853.116, performed by a landscape architect licensed in the District 34
or provided by a professional design firm that employs a landscape architect licensed in the 35
District, shall be exempt.” In its place. 36
(b) Sub-subparagraph (ii) is repealed. 37
2
(c) A new sub-subparagraph (ii-I) is added to read as follows: 38
“(ii-I) For the purposes of this paragraph, the term “landscaping” 39
means any activity of arranging or modifying areas of land and natural scenery for an improved 40
or aesthetic effect; the addition, removal, or arrangement of natural forms, features, and 41
plantings; or the addition, removal, or modification or retaining walls, ponds, sprinklers systems, 42
or other landscape construction services.”. 43
Sec. 3. Section 473.1 of Title 9 of the District of Columbia Municipal Regulations is 44
amended as follows: 45
(a) The lead-in language is amended by striking the phrase “construction, design, and 46
architecture;” and inserting the word “construction” in its place. 47
(b) Subsection (a) is amended by striking the phrase “consultation, research, or design;” 48
and inserting the phrase “consultation;” in its place. 49
(c) Subsection (b) is repealed. 50
(d) Subsection (c) is repealed. 51
(e) A new subsection (c-1) is added to read as follows: 52
“(c-1) Installation or planting of plant materials;”. 53
Sec. 4. Fiscal impact statement. 54
The Council adopts the fiscal impact statement in the committee report as the fiscal 55
impact statement required by section 4a of the General Legislative Procedures Act of 1975, 56
approved October 16, 2006 (120 Stat. 2038; D.C. Official Code § 1-301.47a). 57
Sec. 5. Effective date. 58
This act shall take effect following approval by the Mayor (or in the event of veto by the 59
Mayor, action by the Council to override the veto), a 30-day period of congressional review as 60
provided in section 602(c)(1) of the District of Columbia Home Rule Act, approved December 61
3
24, 1973 (87 Stat. 813; D.C. Official Code § 1-206.02(c)(1)), and publication in the District of 62
Columbia Register. 63