District of Columbia Code Division V. Local Business Affairs § 32-1007. Reporting.

(1) The number of employers inspected for compliance due to complaints received, categorized by size of the employer based on the number of employees;

(2) The number of employers inspected for compliance as a result of a random audit, categorized by size of the employer based on the number of employees;

(3) The number of violations, by type of violation;  and

(4) An explication of the actions the Mayor took pursuant to § 32-1011 against each employer charged with violating this subchapter or any regulation issued pursuant to this subchapter, including a list of fines assessed against the employer.

(b)(1) The Office of the Chief Financial Officer, beginning on June 1, 2027, and every 2 years thereafter, shall publish a report on the economic trends affecting the restaurant industry and tipped full-service and limited-service restaurant workers in the District that:

(2) Each report published pursuant to paragraph (1) of this subsection after the June 1, 2027, report, shall also include an analysis of the effect of section 70201 of the One Big Beautiful Bill Act, approved July 4, 2025 (Pub. L. No. 119-21;  139 Stat. 170), on tipped workers' overall tax liability to the District.

(3) By January 1, 2036, the Office of the Chief Financial Officer shall publish a report analyzing the effect of the tipped minimum wage reaching 100% of the regular minimum wage on the restaurant industry and tipped workers in the District.