Code of the District of Columbia

§ 42–3504.01. Rental unit fee.

(a)(1) Each housing provider not exempt from rental control pursuant to § 42-3502.05(a) or (e), except those exempt pursuant to § 42-3502.05(a)(3), shall pay an annual rental unit fee of $30 for each rental unit in a housing accommodation registered by the housing provider. The rental unit fee shall be:

(A) Paid to the District government at the time the housing provider applies for a basic business license or a renewal of the basic business license, or in the case of a housing accommodation for which no basic business license is required, at the time and in the manner that the licensing agency may determine; and

(B) Deposited as set forth in paragraph (2) of this subsection.

(2)(A) $21.50 of each rental unit fee shall be deposited in the fund established pursuant to § 42-3131.01(b).

(B) $3.50 of each rental unit fee shall be deposited in the Rental Unit Fee Fund established pursuant to § 42-3504.02.

(C) The remainder shall be deposited into the Tenant-Based Rental Assistance Fund established pursuant to § 6-231.

(b) Repealed.

(c) A nonprofit rental housing provider shall be exempt from the rental unit fee if the provider:

(1) Establishes rent schedules for 440 or more subsidized housing units affordable to tenants from low-income, very-low income, or extremely low-income households, as these incomes are defined in § 42-2801; and

(2) Does not receive subsidies but whose income-restricted units would otherwise satisfy the eligibility requirements under:

(A) The Housing Choice Voucher Program under 42 U.S.C. § 1437(f); or

(B) The Low Income Housing Tax Credit under 26 U.S.C. § 42.

(d) For the purposes of this section, the term “nonprofit rental housing provider” means an organization operating rental units or housing accommodations on a nonprofit basis under which no part of the net earnings of the housing provider inure to the benefit of or are distributable to its directors, officers, or any other private individual except as reasonable compensation for services rendered to the nonprofit housing provider.