Source: https://development.code.dccouncil.us/dc/council/code/sections/47-2752.html
Timestamp: 2019-04-21 08:31:31+00:00

Document:
D.C. Law Library - § 47–2752. Arena fee.
↪ Chapter 27A. Special Public Safety Fee.
↪ § 47–2752. Arena fee.
(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.
(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.
(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.
(4) Each feepayer with annual District gross receipts over $15,000,000 shall pay $11,000.
(4) Each feepayer with annual District gross receipts over $15 million shall pay $14,250.
This section is referenced in § 47-398.01, § 47-398.02, and § 47-2753.
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).
Convention center and sports arena authorization, borrowing funds for preconstruction activities, revenue required to secure borrowing, see § 47-398.01.
Convention center and sports arena authorization, permitting certain District revenues to be pledged as security for borrowing, revenues from sports arena tax, see § 47-398.02.
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).
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).
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.

References: § 47
 § 47
 § 47
 § 47
 § 1
 § 47
 § 47
 § 47
 § 47
 § 47
 § 2
 § 5
 § 2
 § 47
 § 203
 § 301