MURIEL BOWSER
MAYOR
June 10, 2020
The Honorable Phil Mendelson
Chairman
Council of the District ofColumbia
1350 Pennsylvania Ave., NW, Suite 504
Washington, D.C. 20004
Dear Chairman Mendelson:
Please find enclosed for consideration and approval by the Council ofthe District of Columbia the
following legislation, the Performing Arts Promotion Emergency Amendment Act of 2020, and
Accompanying Emergency Declaration Resolution, and Temporary and Permanent Legislation.
Emergency legislation is needed to provide support due to the corona virus public health emergency for
certain businesses that host performing artists by amending the current real property tax rebate
requirements in Chapter 8 of Title 47ofthe District ofColumbia Official Code. The statute provides a
real property tax rebate for businesses that have seating capacities under 300 seats, and that host live
performances for 48 hours per month. However, as the public health emergency forced all entertainment
venues to close in the District in March 2020, no business will satisfy the 48 hour per month live
performance requirement and thereby qualify for the tax rebate in fiscal year 2020. The proposed
Emergency Declaration Resolution, along with the attached legislation amends the rebate qualification.
requirements for tax year 2020 by decreasing the per month requirement to five months. Accordingly, for
tax year 2020, businesses would qualify for the tax rebateifthey host live performances 48 hour per
month for five months.
As always, | am available to discuss any questions you may have regarding this legislation. In order to
facilitate a response to any questions, please have yourstaff contact Ronan Gulstone, Director ofthe
Office of Policy and Legislative Affairs at (202) 727- 2816.
| urge you to take prompt and favorable action regarding the enclosed legislation,
Sincerely,
jurif! Bowker
Secorsavnewn
hhairman Phil Mendelson
at the requestofthe Mayor
A PROPOSED RESOLUTION
1
12 IN THE COUNCIL OF THE DISTRICT OF COLUMBIA
13
14
15 To declare the existence of an emergency with respect to the need to provide support due to the
16 public health emergency for certain businesses that host performing artists by
17 amending the current real property tax rebate requirements in Chapter 8 of Title 47 of
18 the District of Columbia Official Code.
19 RESOLVED BY THE COUNCIL OF THE DISTRICT OF COLUMBIA, that this
20 resolution may be cited as the Performing Arts Promotion Emergency Declaration Resolution
21 of 2020.
22
23 Sec. 2. (a) On March 11, 2020, the Mayor declared a public health emergency in
24 response to several presumptive and confirmed cases of the coronavirus (COVID-19) in the
25 Washington, DC metropolitan region. On March 24, 2020, due to the increasing cases and the
26 confirmed person-to-person spreadof COVID-19, the Mayor issued Order 2020-053 requiring
27 the on-site closure of all non-essential businesses, and prohibiting large gatherings, thereby
28 directly impacting businesses that host performing artists.
29 (b) Presently, D.C. Official Code 47-802(17)(A)(i) defines a qualified business for
30 purposes of receiving the real property tax rebate as one that hosts live performances by
31 performing artists for a minimumof48 hours per month.
32 () Due to COVID-19 and the public health emergency, no business will qualify for the
33 rebate during tax year 2020 is virtually nonexistent.
34 (@) Funds from the rebate are crucial to the financial well-being of these creative small
35 businesses. The proposed legislation amends the definition of qualified business to permit
36 qualification for the property tax rebate if the business hosts live performances for 48 hours per
37 month during at least five monthsoftax year 2020.
38 Sec. 3. The Council of the District of Columbia determines that the circumstances
39 enumerated in section 2 constitute emergency circumstances making it necessary that the
40 Performing Arts Promotion Amendment Act of 2020 be adopted after a single reading.
41 Sec. 4. This resolution shall take effect immediately.
 Government of the District of Columbia
Office of the Chief Financial Officer
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Jeffrey S. Dewitt
Chief Financial Officer
MEMORANDUM
TO: The Honorable Phil Mendelson
Chairman, Councilofthe District
ofColumbia
FROM: Jeffrey S. Dewitt if!
Chief Financial Officer \ Wi
DATE: May 28, 2020 0
SUBJECT: Fiscal Impact Statement - Performing Arts Promotion Amendment Act
of 2020
REFERENCE: Draft Introduction as provided to the Office of Revenue Analysis on
May19, 2020
Conclusion
Funds are sufficient in the fiscal year 2020 budget and proposed fiscal year 2021 through 2024
budget and financial plan to implement the bill
Background
Entertainment venues that host live performance artists at least 48 hours per month and have a
seating capacity under 300 are eligible to receive a real property tax rebate of up to $15,000 each
year.Thecurrent public health emergency due to the coronavirus forced all entertainment venues to
close in the District. As a result of these closures, no entertainment venues will satisfy the 48 hour
per month requirement in order to qualify for a real property tax rebate in fiscal year 2020.The bill,
along with its emergency and temporary versions, changes! the rebate qualifications for tax year
2020 to allow venues that host artists 48 hours per month for at least five months to qualify for the
tax rebate,
Financial Plan Impact
Funds are sufficient in the fiscal year 2020 budget and proposed fiscal year 2021 through 2024
budget and financial plan to implement the bill.
By amending Chapter
8ofTitle 47ofthe D.C. Official Code.
1350 Pennsylvania Avenue, NW, Suite 203, Washington, DC 20004 (202)727-2476
www.cfo.degov
The Honorable Phil Mendelson
FIS: Performing Arts Promotion Amendment Act of2020," Draft Introduction as shared with the Office of
Revenue Analysis on May 19, 2020
The fiscal year 2020 budget and proposed fiscal year 2021 through 2024 budget and financial plan
account for $375,000 of forgone real property tax revenue on an annual basis due to the performing
arts venue tax rebate. Changing the eligibility qualifications for fiscal year 2020 will not increase the
amountofforgone real property tax revenue. No additional resources are required to implement the
bill.
 GOVERNMENT OF THE DISTRICT OF COLUMBIA
Office of the Attorney General
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[egy
ATTORNEY GENERAL, el
KARL A. RACINE
Legal Counsel Division
MEMORANDUM
TO: Ronan A. Gulstone
Director
Office of Policy and Legislative Affairs
FROM: Brian K. Flowers
Deputy Attorney General
Legal Counsel Division
DATE: May 21, 2020
SUBJECT: Legal Sufficiency Reviewof Draft Bi the Performing Arts Promotion
Emergency Amendment Act of 2020 and Accompanying Emergency
Declaration Resolution, the Performing Arts Promotion Temporary
Amendment Act of 2020, and the Performing Arts Promotion Amendment
Act of 2020
(AE-20-420)
This is to certify that sis osice nas reviewed the above-
referenced proposed legislation and found it to be legally sufficient. If you have any
questions in this regard, please do not hesitate to call me at 724-5524,
(AParker
Flowers
1350 Pennsylvania Avenue, N.W., Suite 409, Washington, D.C. 20004 (202) 724-5524 Fax: (202) 724-6160