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Current through October 23, 2012
(a) The formation of the Downtown BID, which shall include all nonexempt real property within the geographic areas set forth in subsection (b) of this section, is hereby authorized and the BID taxes established in subsection (c) of this section are hereby imposed through the earlier of the expiration date of this subchapter or the termination or dissolution of the BID.
(b) The Downtown BID shall be comprised of all nonexempt real property within the following areas:
(1) The geographic area bounded by a line that starts at the center of the street at the intersection of Massachusetts Avenue, N.W., and the western edge of I-395; and continues south along the western edge of I-395 to the center of D Street, N.W.; and continues east along the center of D Street, N.W., to the eastern edge of the Department of Labor Building; and continues south along the eastern edge of the Department of Labor Building to the center of C Street, N.W.; and continues west along the center of C Street, N.W., to the center of 2nd Street, N.W.; and continues south along the center of 2nd Street, N.W., to the center of Constitution Avenue, N.W.; and continues west along the center line of Constitution Avenue, N.W., to the center of 15th Street, N.W.; and continues north along the center line of 15th Street, N.W., to the center of Pennsylvania Avenue, N.W.; and continues west along the center line of Pennsylvania Avenue, N.W., to the western property line of 1503 Pennsylvania Avenue, N.W.; and continues north along the building edge of 1503 Pennsylvania Avenue, N.W., to the center of the north-south alley in Square 221; and continues north along the center line of the north-south alley in Square 221 to the center of H Street, N.W.; and continues west along the center line of H Street, N.W., to the center of 16th Street, N.W.; and continues north along the center line of 16th Street, N.W., to the southern edge of Thomas Circle; and continues counterclockwise around the center line of Thomas Circle to the center point of Massachusetts Avenue, N.W.; and continues southeast along the center line of Massachusetts Avenue, N.W., to the center of 9th Street, N.W.; and continues north along the center line of 9th Street, N.W., to the center of N Street, N.W.; and continues east along the center line of N Street, N.W., to the center of the north-south alley in Square 424; and continues south along the center line of the north-south alley in Square 424 to the center of M Street N.W.; and continues east along M Street N.W., to the center of 7th Street, N.W.; and continues south along the center line of 7th Street, N.W., to the center of K Street, N.W.; and continues east along the center line of K Street, N.W., to the center of 6th Street, N.W.; and continues south along the center line of 6th Street, N.W., to the center of Massachusetts Avenue, N.W.; and continues east along the center line of Massachusetts Avenue, N.W., to the center of the street at the intersection of Massachusetts Avenue and the western edge of I-395, is hereby authorized and the BID taxes specified below are hereby imposed through the expiration date of this subchapter or the earlier termination or dissolution of the BID, subject to the requirements of this subchapter, including the BID application and BID registration procedures established pursuant to §§ 2-1215.04(a), 2-1215.05, and 2-1215.06.
(2) The geographic area bounded by a line that starts at the intersection of the center of Massachusetts Avenue, N.W., and the western edge of I-395; and continues southeast along the center of Massachusetts Avenue, N.W., to the center of North Capitol Street; continues north along the center of North Capitol Street to the center of K Street; and continues east along the center of K Street, N.E., to the eastern edge of the eastern sidewalk on First Street, N.E.; and continues south along the eastern edge of the eastern sidewalk on First Street, N.E., to the center of Massachusetts Avenue, N.E.; and continues northwest along the center line of Massachusetts Avenue, N.E., to the center of North Capitol Street; and continues south along the center line of North Capitol Street to the center line of Louisiana Avenue; and continues southwest along the center line of Louisiana Avenue, N.W., to the center of Constitution Avenue, N.W.; and continues west along the center line of Constitution Avenue, N.W., to the center of Second Street, N.W.; and continues north along the center line of Second Street, N.W., to the center of C Street, N.W.; and continues west along the center line of C Street, N.W., to the eastern edge of the Department of Labor Building; and continues north along the eastern edge of the Department of Labor Building to the center of D Street, N.W.; and continues west along the center line of D Street, N.W., to the western edge of I-395; and continues north along the western edge of I-395 to the center of Massachusetts Avenue, N.W. (the starting point).
(c)(1) The BID taxes for nonexempt real properties in the Downtown BID shall be:
(A) The amount of $.149835 per square foot for each net rentable square foot for improved Class 4 Properties where the Office of Taxation and Revenue has records indicating the net rentable area of the property. Net rentable square feet shall be the number of net rentable square feet reported to the District and shall be calculated by the owner using any method that is recognized generally in the District metropolitan area as an appropriate method for measuring space in agreements between landlords and tenants;
(B) The amount of $.149835 per square foot for each equivalent net rentable square foot of improvements for improved Class 4 Properties for any property where the Office of Taxation and Revenue does not have records indicating the net rentable area of the property, and for improved Class 5 Properties. Equivalent net rentable area shall be 90% of the gross building area. For purposes of this paragraph, gross building area shall be determined using records provided by the Office of Taxation and Revenue;
(C) The amount of $74.215 per hotel room for Class 3 Properties; and
(D) The amount of $.149835 per square foot of land area for all unimproved Class 4 Properties, and all improved Class 4 Properties that are surface parking lots, and all unimproved Class 5 Properties. Land area shall be determined using records provided by the Office of Taxation and Revenue;
(2) A 3% annual increase in the BID taxes over the current tax year rates specified in subsection (a) of this section is hereby authorized and imposed subject to the requirements of § 2-1215.08(b).
(3)(A) Notwithstanding paragraph (1) of this subsection, the BID taxes for the nonexempt real properties in the Downtown BID shall be:
(i) The amount of $0.16 per square foot for each net rentable square foot for commercial buildings not being taxed under paragraph (1)(C) of this subsection or sub-subparagraph (ii) of this subparagraph, applying to periods beginning after September 30, 2012;
(ii) The amount of $82 per hotel room annually for property defined under § 47-813(c-3)(3), applying to periods beginning after March 31, 2013; and
(iii) The amount of $0.16 per square foot of land for surface parking lots or unimproved lots without buildings or other improvements on them, applying to periods beginning after September 30, 2012.
(B) Net rentable square feet shall be the number of net rentable square feet reported to, or on record with, the Office of Tax and Revenue. If the Office of Tax and Revenue does not have records for net rentable square feet, then net rentable square feet shall be calculated as 90% of the gross building area as determined using records provided by the Office of Tax and Revenue.
(May 29, 1996, D.C. Law 11-134, § 201, as added Mar. 17, 2005, D.C. Law 15-257, § 2(d), 52 DCR 1161; Apr. 7, 2006, D.C. Law 16-91, § 140(c), 52 DCR 10637; Sept. 11, 2008, D.C. Law 17-227, § 2, 55 DCR 8305; Oct. 22, 2012, D.C. Law 19-180, § 2(b), 59 DCR 9421.)
HISTORICAL AND STATUTORY NOTES
Effect of Amendments
D.C. Law 16-91 made a technical change in the enacting clause of D.C. Law 15- 257 which resulted in no change in text.
D.C. Law 17-227, in subsec. (c)(1), substituted "The amount of $.149835" for "Fourteen cents" in subpars. (A), (B), and (D), and substituted "The amount of $74.215" for "Sixty dollars" in subpar. (C).
D.C. Law 19-180 added subsec. (c)(3).
Emergency Act Amendments
For temporary (90 day) amendment of section, see § 2(b) of Downtown BID Emergency Amendment Act of 2012 (D.C. Act 19-427, July 27, 2012, 59 DCR 9381).
Legislative History of Laws
Law 15-257, the "Business Improvement Districts and Anacostia Waterfront Corporation Clarification Amendment Act of 2004", was introduced in Council and assigned Bill No 15-717, which was referred to Committee of Economic Development. The Bill was adopted on first and second readings on October 5, 2004, and November 9, 2004, respectively. Signed by the Mayor on November 30, 2004, it was assigned Act No. 15-632 and transmitted to both Houses of Congress for its review. D.C. Law 15-257 became effective on March 17, 2005.
For Law 16-91, see notes following § 2-218.54.
For history of Law 19-180, see notes under § 2-1215.15.
Miscellaneous Notes
Section 3 of D.C. Law 17-227 provides:
"Sec. 3. Applicability.
"(a) Section 2(a), (b), and (d) shall apply as of October 1, 2007.
"(b) Section 2(c) shall apply as of April 1, 2008."
