63 chapters · 1,422 sections in this title.
D.C. Code § 47-2761 Definitions
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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 Offi…
D.C. Code § 47-2762 Sports facilities fee
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*NOTE: This section includes amendments by emergency legislation that will expire on January 6, 2027. To view the text of this section after the expiration of all emergency and temporary legislation, click this link: Permanent Version.* (a)(1) For the fiscal year beginning Octobe…
D.C. Code § 47-2763 Enforcement
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Any feepayer who fails to file a return or pay the sports facilities 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 §§ …