For the purposes of this chapter, the term:
(1) "District gross receipts" means all income, derived from any activity whatsoever from sources within the District, whether compensated in the District or not, prior to the deduction of any expense whatsoever connected with the production of such income, except that, beginning with the fee that is required by this title to be paid in fiscal year 1996 and thereafter, the calculation of such income shall not include the collection of federal or local taxes on motor vehicle fuel.
(2)(A) "Feepayer", except as provided in subparagraph (B) of this paragraph, means any person, fiduciary, partnership, unincorporated business, association, corporation, or any other entity subject to:
(i) Subchapter VII of Chapter 18 of this title;
(ii) Subchapter VIII of Chapter 18 of this title; or
(iii) The provisions of Chapter 1 of Title 51, 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) "Feepayer" shall not include a child development home, as defined in § 4-401(3).
(June 14, 1994, D.C. Law 10-128, § 301, 41 DCR 2096; Sept. 28, 1994, D.C. Law 10-189, § 2(a), 41 DCR 5357; Sept. 6, 1995, D.C. Law 11-33, § 2(a), 42 DCR 4038; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 20, 1999, D.C. Law 12-255, § 3(a), 46 DCR 1279.)
HISTORICAL AND STATUTORY NOTES
Prior Codifications
1981 Ed., § 47-2751.
Emergency Act Amendments
For temporary amendment of section, see § 2(a) of the Arena Tax Payment and Use Congressional Review Emergency Amendment Act of 1995 (D.C. Act 11-123, July 27, 1995, 42 DCR 4156).
For temporary (90-day) amendment of section, see § 3(a) of the Child Development Home Promotion Congressional Review Emergency Amendment Act of 1999 (D.C. Act 13-57, April 16, 1999, 46 DCR 3862).
Legislative History of Laws
Law 10-128, the "Omnibus Budget Support Act of 1994," was introduced in Council and assigned Bill No. 10-575, which was referred to the Committee of the Whole. The Bill was adopted on first and second readings on March 22, 1994, and April 12, 1994, respectively. Signed by the Mayor on April 14, 1994, it was assigned Act No. 10-225 and transmitted to both Houses of Congress for its review. D.C. Law 10-128 became effective on June 14, 1994.
Law 10-189, the "Arena Tax Amendment Act of 1994," was introduced in Council and assigned Bill No. 10-711, which was referred to the Committee of the Whole. The Bill was adopted on first and second readings on July 5, 1994, and July 19, 1994, respectively. Signed by the Mayor on August 2, 1994, it was assigned Act No. 10-315 and transmitted to both Houses of Congress for its review. D.C. Law 10-189 became effective on September 28, 1994.
Law 11-33, the "Arena Tax Payment and Use Amendment Act of 1995," was introduced in Council and assigned Bill No. 11-214, which was referred to the Committee of the Whole. The Bill was adopted on first and second readings on July 11, 1995, and July 25, 1995, respectively. Signed by the Mayor on July 25, 1995, it was assigned Act No. 11-115 and transmitted to both Houses of Congress for its review. D.C. Law 11-33 became effective on September 6, 1995.
Law 12-255, the "Child Development Home Promotion Amendment Act of 1998," was introduced in Council and assigned Bill No. 12-820, which was referred to the Committee on Human Services. The Bill was adopted on first and second readings on December 1, 1998, and December 15, 1998, respectively. Signed by the Mayor on December 29, 1998, it was assigned Act No. 12-603 and transmitted to both Houses of Congress for its review. D.C. Law 12-255 became effective on April 20, 1999.
Miscellaneous Notes
Mayor authorized to issue rules: Section 304 of D.C. Law 10-128, as amended by § 2(d) of D.C. Law 10-189, the Arena Tax Amendment Act of 1994, effective September 28, 1994, provided that the Mayor, pursuant to Chapter 5 of Title 2, shall issue the rules necessary to implement and administer the provisions of this chapter.
Limitations on borrowing associated with arena development and construction costs: For provisions regarding limitation on borrowing associated with arena development and construction costs, see § 1303 of D.C. Law 11-98, which is codified as § 47-398.05.
Section 4 of D.C. Law 11-86 provided for a temporary limit on the amount of borrowing to be financed by the Arena Tax for the purpose of construction and financing of the Arena.
Section 6(b) of D.C. Law 11-86 provided that the act shall expire after 225 days of its having taken effect.
For temporary addition of provisions placing a limit on the amount of borrowing to be financed by the Arena Tax for the purpose of construction and financing of the Arena, see § 4 of the Real Property Tax Rates for Tax Year 1996 Congressional Review Emergency Amendment Act of 1996 (D.C. Act 11-183, January 22, 1996, 43 DCR 376) and § 47-398.5.
For a temporary limit on the amount of borrowing to be financed by the Arena Tax for the purpose of construction and financing of the Arena, see § 1303 of the Budget Support Congressional Review Emergency Act of 1996 (D.C. Act 11-206, February 9, 1996, 43 DCR 777).
(a) On or before July 15, 1994, each feepayer shall remit to the Mayor a special public safety fee which shall be based upon the annual District gross receipts of a feepayer for the feepayer's preceding fiscal year.
(a-1)(1) For the fiscal year beginning October 1, 1994, and each fiscal year thereafter until, and including, October 1, 2000, each feepayer shall remit to the Mayor, on or before June 15, a fee that shall be based upon the annual District gross receipts of a feepayer for the feepayer's preceding tax year and computed according to the fee schedule provided in subsection (b) of this section.
(2)(A) For purposes of this subsection, a feepayer that is exempt from taxation pursuant to § 47-1802.01 shall not be subject to the fee unless, as provided under § 47-1802.01 the feepayer has unrelated business income.
(B) If such feepayer exempt from taxation has unrelated business income, the feepayer shall remit to the Mayor the fee based upon the feepayer's annual District gross receipts that were associated with the feepayer's unrelated business income for the feepayer's preceding fiscal year.
(3) Except as provided in paragraph (4) of this subsection, the Mayor shall collect the fee that shall be remitted pursuant to paragraph (1) of this subsection as agent on behalf of the Redevelopment Land Agency or such other District government agency or instrumentality designated by the Mayor and shall transfer the fee to the Redevelopment Land Agency or such other District government agency or instrumentality designated by the Mayor, to be used as follows:
(A) As a first priority, to finance the reimbursement of any fund of the General Fund of the District government, including, but not limited to, the Rainy Day Fund established in Fiscal Year 1995, which has been the source of any loan, reprogramming, or transfer of funds to any District government agency or instrumentality for reasonable, necessary, and verified predevelopment and developments costs that have been borne by such District agency or instrumentality for a downtown sports and entertainment arena;
(B) To finance the reimbursement of any District government agency or instrumentality for any and all reasonable, necessary, and verified predevelopment and development costs that are borne by such District government agency or instrumentality for a downtown sports and entertainment arena;
(C) To finance the demolition of buildings located on the future site of the downtown sports and entertainment arena and the relocation and housing of District employees from those buildings;
(D) To finance the acquisition of real property that will serve as the site for a downtown sports and entertainment arena; and
(E) To finance any other costs of the District government associated with the development of a downtown sports and entertainment arena.
(4)(A) The Redevelopment Land Agency, or such other District government agency or instrumentality which has been designated by the Mayor and about which the Mayor shall provide written notice to the Council prior to such designation, is authorized to be the agency which may pledge and create a perfected security interest in the fee that is remitted pursuant to paragraph (1) of this subsection for debt service payment on a term loan or other financing mechanism that is used for the purposes set forth in paragraph (3) of this subsection; provided, that such borrowing or other financing is consistent with the District of Columbia Home Rule Act, approved December 24, 1973 (87 Stat. 777; § 1-201.01 et seq.), and the laws of the District of Columbia.
(B) The Mayor shall provide the Council with the following information associated with the downtown sports and entertainment arena:
(i) A copy of any term sheet, loan commitment, and any other obligation executed by the Redevelopment Land Agency or any District government agency or instrumentality to finance the District government's costs associated with the development of a downtown sports and entertainment arena;
(ii) A copy of each contract executed by the Redevelopment Land Agency, or any District government agency or instrumentality, for goods or services associated with the development of a downtown sports and entertainment arena; and
(iii) On or before July 1, 1995, and every 6 months thereafter, a biannual report which provides an accounting and itemization of all financial obligations and expenditures of the District government, and all revenues generated to the District government, associated with the development of a downtown sports and entertainment arena.
(b) Except as provided in subsection (b-1) of this section, the amount of the fee shall be computed according to the following schedule:
(1) Each feepayer with annual District gross receipts of $2,000,000 to $3,000,000 shall pay $1,000;
(2) Each feepayer with annual District gross receipts of $3,000,001 to $10,000,000 shall pay $3,300;
(3) Each feepayer with annual District gross receipts of $10,000,001 to $15,000,000 shall pay $6,500; and
(4) Each feepayer with annual District gross receipts over $15,000,000 shall pay $11,000.
(b-1) The amount of the fee to be remitted on or before June 15, 2001 shall be computed according to the following schedule:
(1) Each feepayer with annual District gross receipts of $2 million to $3 million shall pay $1,300;
(2) Each feepayer with annual District gross receipts of $3,000,001 to $10 million shall pay $4,325;
(3) Each feepayer with annual District gross receipts of $10,000,001 to $15 million shall pay $8,500; and
(4) Each feepayer with annual District gross receipts over $15 million shall pay $14,250.
(c) Repealed.
(June 14, 1994, D.C. Law 10-128, § 302, 41 DCR 2096; Sept. 28, 1994, D.C. Law 10-189, § 2(b), 41 DCR 5357; Sept. 6, 1995, D.C. Law 11-33, § 2(b), 42 DCR 4038; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Oct. 20, 1999, D.C. Law 13-38, § 2702(m)(2), 46 DCR 6373; Sept. 6, 2001, D.C. Law 14-19, § 2, 48 DCR 5727.)
HISTORICAL AND STATUTORY NOTES
Prior Codifications
1981 Ed., § 47-2752.
Effect of Amendments
D.C. Law 13-38 amended the section heading is by striking the phrase "Special public safety fee" and inserting the phrase "Arena fee" in its place and rewriting the schedule in subsec. (b).
Section 2703(d) of D.C. Law 13-38 provides:
"Section 2702(m) shall apply to all arena fees due for fiscal years beginning after September 30, 1999."
D.C. Law 14-19, in subsec. (a-1), substituted "and including October 1, 2000" for "the requirements of paragraph (3) of this subsection have been met"; in subsec. (b), substituted "subsection (b-1)" for "subsection (c)"; added subsec. (b-1); and repealed subsec. (c) which had read:
"(c) On or before December 1 of each year, the Mayor shall certify to the Council the amount of revenue received by the District from imposition of the fee during the immediately preceding fiscal year and provide an estimate of the amount of revenue expected to be collected from the fee in the then current fiscal year. If the amount estimated to be collected in the then current fiscal year is less than $9 million, the Mayor shall increase the rate of the fee to provide that the estimated revenue in the then current fiscal year is not greater than $9 million. The Mayor shall notify the Council and feepayers of any new rates in the fee."
Temporary Amendments of Section
For temporary (225 day) amendment of section, see § 2 of Areana Tax Payment Temporary Amendment Act of 1995 (D.C. Law 11-32, September 6, 1995, law notification 42 DCR 5301).
For temporary (225 day) amendment of section, see § 2 of Arena Fee Rate Adjustment and Elimination Temporary Act of 2001 (D.C. Law 14-14, May 10, 2001, law notification 48 DCR 6590).
Emergency Act Amendments
For temporary amendment of section, see § 2 of the Arena Tax Payment Emergency Amendment Act of 1995 (D.C. Act 11-57, May 18, 1995, 42 DCR 2571) and § 2(b) of the Arena Tax Payment and Use Congressional Review Emergency Amendment Act of 1995 (D.C. Act 11-123, July 27, 1995, 42 DCR 4156).
For temporary provisions regarding the limitation on the amount of borrowing for arena development and construction cost, including, but not limited to, land acquisition, construction, predevelopment, off-site infrastructure, and financing for capital interest and principal, to be paid from the proceeds of the arena tax, see § 4 of the Real Property Tax Rates for Tax Year 1996 Emergency Amendment Act of 1995 (D.C. Act 11-148, Oct. 26, 1995, 42 DCR 6054).
For temporary (90-day) amendment of section, see §§ 2702(m) and 2703(d) of the Service Improvement and Fiscal Year 2000 Budget Support Emergency Act of 1999 (D.C. Act 13-110, July 28, 1999, 46 DCR 6320).
For temporary (90 day) amendment of section, see § 2 of Arena Fee Rate Adjustment and Elimination Emergency Act of 2001 (D.C. Act 14-33, April 2, 2001, 48 DCR 3347).
For temporary (90 day) amendment of section, see § 5 of Finance and Revenue Technical Amendments Second Emergency Amendment Act of 2006 (D.C. Act 16-585, December 28, 2006, 54 DCR 340).
Legislative History of Laws
For legislative history of D.C. Law 10-189, see Historical and Statutory Notes following § 47-2751.
For legislative history of D.C. Law 10-128, see Historical and Statutory Notes following § 47-2751.
For legislative history of D.C. Law 11-33, see Historical and Statutory Notes following § 47-2751.
Law 13-38, the "Service Improvement and Fiscal Year 2000 Budget Support Act of 1999," was introduced in Council and assigned Bill No. 13-161, which was referred to the Committee of the Whole. The Bill was adopted on first and second readings on May 11, 1999, and June 22, 1999, respectively. Signed by the Mayor on July 8, 1999, it was assigned Act No. 13-111 and transmitted to both Houses of Congress for its review. D.C. Law 13-38 became effective on October 20, 1999.
Law 14-19, the "Arena Fee Rate Adjustment and Elimination Act of 2001", was introduced in Council and assigned Bill No. 14-23, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on April 3, 2001, and May 1, 2001, respectively. Signed by the Mayor on May 22, 2001, it was assigned Act No. 14-67 and transmitted to both Houses of Congress for its review. D.C. Law 14-19 became effective on September 6, 2001.
Miscellaneous Notes
Application of Law: Section 3 of D.C. Law 11-32 amended the applicability provision of D.C. Law 10-189 by inserting "financial" between "adverse" and "impact" in the first paragraph.
Section 4(b) of D.C. Law 11-32 provided that the act shall expire on the 225th day of its having taken effect.
For temporary amendment of the applicability provision of D.C. Law 10-189, see § 3 of the Arena Tax Payment Emergency Amendment Act of 1995 (D.C. Act 11-57, May 18, 1995, 42 DCR 2571) and § 3 of the Arena Tax Payment and Use Congressional Review Emergency Amendment Act of 1995 (D.C. Act 11-123, July 27, 1995, 42 DCR 4156).
Revenues as security for arena construction borrowing: For provisions permitting certain District revenues to be pledged as security for borrowing for preconstruction activities relating to Gallery Place Sports Arena, see § 47-398.2 as enacted by Pub. L. 104-28, § 203, 109 Stat. 269.
Waiver of Congressional review: For provisions waiving Congressional review of the Arena Tax Payment and Use Amendment Act of 1995, see § 301 of Pub. Law 104-28, 109 Stat. 270.
Exclusive Development Rights Agreement for the Downtown Arena Resolution of 1995: Pursuant to Resolution 11-11, effective February 7, 1995, the Council approved the exclusive development rights agreement for the development and construction of a downtown arena.
Any feepayer who fails to file a return for or pay the fee due as required by § 47-2752 shall be subject to the same enforcement provisions and administrative provisions applicable to the fee as provided under Chapter 18 and Chapter 41 of this title, but the period of limitations upon assessment and collection shall be determined by § 47-4301.
(June 14, 1994, D.C. Law 10-128, § 303, 41 DCR 2096; Sept. 28, 1994, D.C. Law 10-189, § 2(c), 41 DCR 5357; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Mar. 24, 1998, D.C. Law 12-81, § 59(i), 45 DCR 745; June 9, 2001, D.C. Law 13-305, § 406(uu), 48 DCR 334.)
HISTORICAL AND STATUTORY NOTES
Prior Codifications
1981 Ed., § 47-2753.
Effect of Amendments
D.C. Law 13-305 substituted "Chapter 18 and Chapter 41 of this title, but the period of limitations upon assessment and collection shall be determined by § 47-4301" for "Chapter 18 of this title".
Legislative History of Laws
For legislative history of D.C. Law 10-128, see Historical and Statutory Notes following § 47-2751.
For legislative history of D.C. Law 10-189, see Historical and Statutory Notes following § 47-2751.
Law 12-81, the "Technical Amendments Act of 1998," was introduced in Council and assigned Bill No. 12-408, which was referred to the Committee of the Whole. The Bill was adopted on first and second readings on November 4, 1997, and December 4, 1997, respectively. Signed by the Mayor on December 22, 1997, it was assigned Act No. 12-246 and transmitted to both Houses of Congress for its review. D.C. Law 12-81 became effective on March 24, 1998.
For Law 13-305, see notes under § 47-901.
Miscellaneous Notes
Section 410(d) of D.C. Law 13-305 provides: "Section 406(a), (c), (j), (m), (p), (q), (s), (w), (bb), (dd), (ee), (hh) through (kk), (mm) through (oo), (qq) through (uu), (yy), (zz), (bbb), (ddd), and (fff) shall apply for all tax years or taxable periods beginning after December 31, 2000."
