Chapter 27B. Ballpark Fee.

§ 47–2761. Definitions.

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) “Feepayer” means any person, fiduciary, partnership, unincorporated business, association, corporation, or any other entity subject to:

(A) Subchapter VII of Chapter 18 [of this title];

(B) Subchapter VIII of Chapter 18 [of this title]; or

(C) 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.

(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; Dec. 13, 2017, D.C. Law 22-33, § 7052, 64 DCR 7652.)

Section References

This section is referenced in § 8-102.03.

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).

Applicability

Section 7052 of Law 22-33 repealed D.C. Law 18-341, restoring this section to its state prior to the enactment of Law 18-341.

Emergency Legislation

For temporary (90 days) amendment of this section, see § 7052 of Fiscal Year 2018 Budget Support Congressional Review Emergency Act of 2017 (D.C. Act 22-167, Oct. 24, 2017, 64 DCR 10802).

For temporary (90 days) amendment of this section, see § 7052 of Fiscal Year 2018 Budget Support Emergency Act of 2017 (D.C. Act 22-104, July 20, 2017, 64 DCR 7032).

Editor's 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.

§ 47–2762. Ballpark fee.

(a)(1) For the fiscal year beginning October 1, 2004, and each fiscal year thereafter until and including the fiscal year beginning October 1, 2038, or such earlier or later date as all obligations that are payable from or secured by the ballpark fee are repaid, each feepayer shall remit, on or before June 15 of each year, a ballpark fee that shall be based upon the annual District gross receipts of the feepayer for the feepayer’s preceding tax year and computed according to the ballpark fee schedule provided in subsection (b) of this section.

(2) A feepayer that is exempt from taxation pursuant to § 47-1802.01 shall not be subject to the ballpark fee unless, as provided in § 47-1802.01, the feepayer has unrelated business income subject to tax under section 511 of the Internal Revenue Code of 1986, approved August 16, 1954 (68A Stat. 169; 26 U.S.C. § 511). If the feepayer exempt from taxation has unrelated business income, the feepayer shall remit the ballpark 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.

(b) The amount of the ballpark fee shall be computed according to the following schedule:

(1) Each feepayer with annual District gross receipts of $5,000,000 to $8,000,000 shall pay $5,500;

(2) Each feepayer with annual District gross receipts of $8,000,001 to $12,000,000 shall pay $10,800;

(3) Each feepayer with annual District gross receipts of $12,000,001 to $16,000,000 shall pay $14,000; and

(4) Each feepayer with annual District gross receipts of greater than $16,000,001 shall pay $16,500.

(c) On or before December 1 of each year, the Chief Financial Officer shall certify to the Council the amount of revenue received by the District from imposition of the ballpark fee during the immediately preceding fiscal year and provide an estimate of the amount of revenue expected to be received from the ballpark fee in the then current fiscal year. If the amount estimated to be collected is less than $14 million plus any amount necessary to replenish any reserve funds in accordance with the financing documents and to avoid any projected shortfall in debt service on the bonds, the Chief Financial Officer shall compute the amount of the ballpark fee under the schedule set forth in subsection (b) of this section needed to provide estimated revenue in the current fiscal year equal to $14 million plus any amount necessary to replenish any reserve funds in accordance with the financing documents and to avoid any projected shortfall in debt service on the bonds, by applying the same percentage increase to each amount of the then-current ballpark fee under the schedule set forth in subsection (b) of this section. The Chief Financial Officer shall notify the Council, the Mayor, and the feepayers of the new schedule and, upon such notice, the amount of the ballpark fee under the schedule set forth in subsection (b) of this section shall be increased as of October 1 of the current fiscal year.

(d) The revenues received by the District from the ballpark fee imposed by this section shall be deposited into the Ballpark Revenue Fund.

(e) Except in the case of street vendors described in § 47-2002.01, the Chief Financial Officer may require taxpayers subject to the sales taxes and fees imposed by §§ 47-2002.05 and 47-2762 and all sales taxes described in [§ 2-1217.12], to make payments of those taxes electronically.

(f) The Chief Financial Officer or his delegate shall promulgate such regulations as may be necessary and appropriate to carry out provisions of this chapter.

(Apr. 8, 2005, D.C. Law 15-320, § 110(f), 52 DCR 1757; Apr. 7, 2006, D.C. Law 16-91, § 204, 52 DCR 10637; July 13, 2012, D.C. Law 19-149, § 2(b), 59 DCR 5129.)

Section References

This section is referenced in § 10-1601.06 and § 47-2763.

Effect of Amendments

D.C. Law 16-91 rewrote subsec. (c), which had read as follows: “(c) On or before December 1 of each year, the Chief Financial Officer shall certify to the Council the amount of revenue received by the District from imposition of the ballpark fee during the immediately preceding fiscal year and provide an estimate of the amount of revenue expected to be received from the ballpark fee in the then current fiscal year. If the amount estimated to be collected is less than $26 million, for the allocation of monies for payments of the bonds, as provided by § 10-1601.03(b), the Chief Financial Officer shall compute the amount of the ballpark fee under the schedule set forth in subsection (b) of this section needed to provide estimated revenue in the next fiscal year equal to $26 million by applying the same percentage increase to each amount of the then-current ballpark fee under the schedule set forth in subsection (b) of this section. The Chief Financial Officer shall notify the Council, the Mayor, and the taxpayers of the new schedule and, upon such notice, the amount of the ballpark fee under the schedule set forth in subsection (b) of this section shall be increased as of October 1 of the following year.”

D.C. Law 19-149, in subsec. (e), substituted “The” for “Except in the case of street vendors described in § 47-2002.01, the”.

Effective Dates

Section 136 of Pub. L. 109-115, Nov. 30, 2005, 119 Stat. 2522, provided: “Notwithstanding section 602(c)(1) of the District of Columbia Home Rule Act, amendments to the Ballpark Technical Amendments Act of 2005 shall take effect on the date of the enactment by the District of Columbia [Nov. 30, 2005].”

§ 47–2762.01. Ballpark Fee Forgiveness Fund. [Repealed]

[Repealed].

§ 47–2763. Enforcement.

Any feepayer who fails to file a return or pay the ballpark fee due, as required by § 47-2762, shall be subject to all collection, enforcement, and administrative provisions applicable to unpaid taxes or fees, as provided in Chapter 18, Chapter 41, Chapter 42 (except §§ 47-4211(b)(1)(B), 47-4214, and 47-4215), Chapter 43, and Chapter 44 of this title.

(Apr. 8, 2005, D.C. Law 15-320, § 110(f), 52 DCR 1757; Mar. 2, 2007, D.C. Law 16-191, § 80, 53 DCR 6794; Dec. 24, 2013, D.C. Law 20-61, § 8012, 60 DCR 12472.)

Effect of Amendments

D.C. Law 16-191 substituted “of this title” for “ of this title ” following “Chapter 43”.

The 2013 amendment by D.C. Law 20-61 rewrote the section.

Emergency Legislation

For temporary (90 day) amendment of section, see § 12 of Finance and Revenue Technical Amendments Second Emergency Amendment Act of 2006 (D.C. Act 16-585, December 28, 2006, 54 DCR 340).

For temporary (90 days) amendment of this section, see § 8012 of the Fiscal Year 2014 Budget Support Emergency Act of 2013 (D.C. Act 20-130, July 30, 2013, 60 DCR 11384, 20 DCSTAT 1827).

For temporary (90 days) amendment of this section, see § 8012 of the Fiscal Year 2014 Budget Support Congressional Review Emergency Act of 2013 (D.C. Act 20-204, October 17, 2013, 60 DCR 15341, 20 DCSTAT 2311).

Short Title

Section 8011 of D.C. Law 20-61 provided that Subtitle B of Title VIII of the act may be cited as the “Capital Capacity Expansion Act of 2013”.

Editor's Notes

Applicability of D.C. Law 20-61: Section 11001 of D.C. Law 20-61 provided that, except as otherwise provided, the act shall apply as of October 1, 2013.