District Of Columbia § 47-2762(Perm) - Ballpark fee.
Full text of District Of Columbia D.C. Code § 47-2762(Perm) — Ballpark fee., with citation guidance and answers to common questions.
§ 47-2762(Perm). Ballpark fee.
47-2762(Perm)*NOTE: This codification is the most current, due to recent law changes. To see the current law (including emergency and temporary legislation, if relevant) click this link: *
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.
A feepayer that is exempt from taxation pursuant to shall not be subject to the ballpark fee unless, as provided in , 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.
The amount of the ballpark fee shall be computed according to the following schedule:
Each feepayer with annual District gross receipts of $5,000,000 to $8,000,000 shall pay $5,500;
Each feepayer with annual District gross receipts of $8,000,001 to $12,000,000 shall pay $10,800;
Each feepayer with annual District gross receipts of $12,000,001 to $16,000,000 shall pay $14,000; and
Each feepayer with annual District gross receipts of greater than $16,000,001 shall pay $16,500.
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.
The revenues received by the District from the ballpark fee imposed by this section shall be deposited into the Ballpark Revenue Fund.
Except in the case of street vendors described in , the Chief Financial Officer may require taxpayers subject to the sales taxes and fees imposed by §§ and and all sales taxes described in [], to make payments of those taxes electronically.
The Chief Financial Officer or his delegate shall promulgate such regulations as may be necessary and appropriate to carry out provisions of this chapter.
Annotations
Source: official District Of Columbia text · Last verified 2026-08-27
Frequently Asked Questions About District Of Columbia § 47-2762(Perm)
What does D.C. Code § 47-2762(Perm) cover?
Section 47-2762(Perm) ("Ballpark fee.") is part of the D.C. Code, the codified statutory law of District Of Columbia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite District Of Columbia § 47-2762(Perm)?
A common citation format is "D.C. Code § 47-2762(Perm)" (District Of Columbia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of District Of Columbia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the District Of Columbia official source linked on this page or consult a licensed District Of Columbia attorney.
How does District Of Columbia § 47-2762(Perm) apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in District Of Columbia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in District Of Columbia.