D.C. Code § 47-2002.08
Football stadium additional sales taxes.
# (a)
For the purposes of this section, the term:
# (1)
"RFK Campus" means those parcels of land that are the subject of the Transfer of Jurisdiction Plat recorded in the Surveyor's Office on February 5, 2025, on page 13 of subdivision book 223.
# (2)
"Stadium" means the stadium constructed on the RFK Campus after October 1, 2025, to be owned by the District, as described in the Term Sheet.
# (3)
"Term Sheet" shall have the meaning set forth in [§ 10-1605.01(33)].
# (4)
"Ticket" means any physical, electronic, or other form of a certificate, documents, or token showing that a fare, admission, or license fee for a revocable right to enter the Stadium has been paid.
# (b)
Notwithstanding any other provision of this chapter, there is imposed an additional sales tax of 4.25% on the gross receipts of any person from the sale of or charges for tickets to any public event to be performed at the Stadium subject to the gross sales tax under chapter 20 or the compensating-use tax under chapter 22.
# (c)
Notwithstanding any other provision of this chapter, there is imposed an additional sales tax of 4.25% on the gross receipts of any person from the sale at the Stadium of tangible personal property or services otherwise taxable under the provisions of this chapter, except for the gross receipts from:
# (1)
The sales of food and beverages subject to the tax imposed by § 47-2002[(a)(3)]; and
# (2)
The sale of or charge for the service of parking motor vehicles subject to the tax imposed by § 47-2002(a)(1).
# (d)
The Chief Financial Officer shall promulgate regulations as may be necessary or appropriate to carry out the provisions of this section, including regulations relating to the determination of District gross receipts and electronic filing and payment of sales taxes and fees.
Source: official DC Code section page (code.dccouncil.gov)
In this chapter (40 sections)
- 47-2001 · Definitions.
- 47-2002 · Imposition of tax.
- 47-2002.01 · Street vendors; minimum sales tax.
- 47-2002.02 · Tax on gross receipts for transient lodgings or…
- 47-2002.03 · Tax on gross receipts for transient lodgings or…
- 47-2002.04 · Special event promoter obligations and penalties.
- 47-2002.05 · Ballpark sales taxes.
- 47-2002.06 · Verizon Center sales taxes.
- 47-2002.07 · Revenue from tax on gross receipts from sale of or charges…
- 47-2002.08 · Football stadium additional sales taxes.
- 47-2002.01a · Marketplace facilitators; sales tax requirements.
- 47-2002.03a · Additional tax on gross receipts for transient lodgings…
- 47-2003 · Reimbursement of vendor for tax.
- 47-2004 · Vendor to collect tax; credit for expenses; application.
- 47-2005 · Exemptions.
- 47-2006 · Application of exemption.
- 47-2007 · Action for collection of taxes.
- 47-2008 · Rules and regulations.
- 47-2009 · Tax to be separately stated.
- 47-2010 · Presumption of taxability.
- 47-2011 · Tax a personal debt; period of limitation; liens.
- 47-2012 · Tax a preferred claim; priority over property taxes.
- 47-2013 · Collection of tax; liens; jeopardy assessments; distraint.
- 47-2014 · Assumption or refund of tax by vendor unlawful; penalties.
- 47-2015 · Monthly returns.
- 47-2016 · Payment of tax.
- 47-2017 · Annual returns.
- 47-2018 · Secrecy of returns; reciprocity.
- 47-2019 · Determination of deficiencies.
- 47-2020 · Refunds.
- 47-2021 · Appeals.
- 47-2022 · Sales in bulk.
- 47-2023 · Rules and regulations.
- 47-2024 · Additional powers.
- 47-2025 · Examination of records and witnesses.
- 47-2026 · Certificate of registration.
- 47-2027 · Certificate of Mayor; presumptions.
- 47-2028 · Additional penalties for failure to comply with chapter.
- 47-2029 · Assessment of and limitations on deficiencies.
- 47-2030 · Prosecutions.