2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 27B - Ballpark Fee › § 47–2761. Definitions

§ 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.