District of Columbia Code Division VIII. General Laws. § 47-2502. Bonding, title, guaranty and fidelity companies.

All companies, incorporated or otherwise, who guarantee the fidelity of any individual or individuals, such as bonding companies, and all companies who furnish abstracts of titles to real property, or who insure real estate titles, shall pay to the Collector of Taxes of the District of Columbia 3% of their gross receipts in the District of Columbia.