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Current through October 23, 2012
For the purposes of this chapter, the term:
(1) "Ballpark" shall have the same meaning as in § 47-2002.05(a)(1).
(2) "Ballpark Revenue Fund" means the fund established by [§ 10-1601.02].
(3) "Bonds" shall have the same meaning as in [§ 10-1601.03(a)(2)].
(4) "Chief Financial Officer" means the Chief Financial Officer of the District of Columbia.
(5) "District gross receipts" means all income derived from any activity whatsoever from sources within the District, other than income of a feepayer derived from an ownership or beneficial interest in other feepayers subject to the ballpark fee, whether compensated in the District or not, prior to the deduction of any expense whatsoever connected with the production of the income, provided, that the calculation of the income shall not include:
(A) The collection of federal or local taxes on motor vehicle fuel; or
(B) Fees retained by a retail establishment under [§ 8-102.03(b)(1)].
(6)(A) "Feepayer" means any person, fiduciary, partnership, unincorporated business, association, corporation, or any other entity subject to:
(i) Subchapter VII of Chapter 18;
(ii) Subchapter VIII of Chapter 18; or
(iii) Chapter 1 of Title 51 of the District of Columbia Official Code, except any employer in the employer's capacity as a householder as distinguished from an employer in the pursuit of a trade, occupation, profession, enterprise, or vocation.
(B) [Not funded]
(Apr. 8, 2005, D.C. Law 15-320, § 110(f), 52 DCR 1757; Sept. 23, 2009, D.C. Law 18-55, § 9(a)(6), 56 DCR 5703; Mar. 31, 2011, D.C. Law 18-341, § 2, 58 DCR 624.)
HISTORICAL AND STATUTORY NOTES
Effect of Amendments
D.C. Law 18-55 rewrote par. (5), which had read as follows:
"(5) 'District gross receipts' means all income derived from any activity whatsoever from sources within the District, other than income of a feepayer derived from an ownership or beneficial interest in other feepayers subject to the ballpark fee, whether compensated in the District or not, prior to the deduction of any expense whatsoever connected with the production of the income, except that beginning with the ballpark fee that is required by this chapter to be paid in fiscal year 2005 and thereafter, the calculation of the income shall not include the collection of federal or local taxes on motor vehicle fuel."
D.C. Law 18-341, in par. (6), designated the lead-in text as subpar. (A), redesignated former subpars. (A), (B), and (C) as sub-subpars. (i), (ii), and (iii), and added subpar. (B).
Legislative History of Laws
Law 15-320, the "Ballpark Omnibus Financing and Revenue Act of 2004", was introduced in Council and assigned Bill No. 15-1028, which was referred to the Committee of Finance and Revenue. The Bill was adopted on first and second readings on November 30, 2004, and December 21, 2004, respectively. Signed by the Mayor on December 29, 2004, it was assigned Act No. 15-717 and transmitted to both Houses of Congress for its review. D.C. Law 15-320 became effective on April 8, 2005.
For Law 18-55, see notes following § 47-1803.02.
Law 18-341 , the "Ballpark Fee Clarification Act of 2010", was introduced in Council and assigned Bill No. 18-899, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on December 7, 2010, and December 21, 2010, respectively. Signed by the Mayor on January 12, 2011, it was assigned Act No. 18-686 and transmitted to both Houses of Congress for its review. D.C. Law 18-341 became effective on March 31, 2011.
Miscellaneous Notes
Although Law 18-341 did not contain a provision requiring that the fiscal effect of Law 18-341 be included in an approved budget and financial plan in order for Law 18 -341 to apply as law, the Budget Director of the Council of the District of Columbia has determined, as of February 15, 2012, that the fiscal effect of Law 18-341 has not been included in an approved budget and financial plan. Therefore, the provisions of this section, enacted by Law 18- 341, are not in effect.
