<P> Delaware does not assess a sales tax on consumers . The state does, however, impose a tax on the gross receipts of most businesses, and a 4.25%' document' fee on vehicle registrations . Business and occupational license tax rates range from 0.096 percent to 1.92 percent, depending upon the category of business activity . </P> <P> Washington, D.C., has a sales tax rate of 5.75% as of October 1, 2013 . The tax is imposed on sale of tangible personal property and selected services . (Non-prepared food, including bottled water and pet food, is not subject to the sales tax; however, soda and sports drinks are subject to the sales tax .) A 10% tax is imposed on liquor sold for off premises consumption, 10% on restaurant meals (including carry - out) and rental cars, 18% on parking, and 14.5% on hotel accommodations . Portions of the hotel and restaurant meals tax rate are allocated to the Convention Center Fund . Groceries, prescription and non-prescription drugs, and residential utilities services are exempt from the District's sales tax . </P> <P> The District once had two sales tax holidays each year, one during "back - to - school" and one immediately preceding Christmas . The "back to school" tax holiday was repealed on May 12, 2009 . </P> <P> On January 1, 2010, the District began levying a 5 cent per bag tax on each bag provided by a retailer at the point of sale, if that retailer sells food or alcohol . The retailer retains one cent of the tax, or two cents if they offer a refund to customers for bringing their own bags . The remaining three or four cents goes to the District's Anacostia River cleanup fund . </P>

What city has the highest sales tax rate