MURIEL BOWSER
MAYOR
June 10, 2020
The Honorable Phil Mendelson
Chairman
Council ofthe District of Columbia
1350 Pennsylvania Ave., NW, Suite 504
Washington, D.C. 20004
Dear Chairman Mendelson:
Please find enclosed for consideration and approval by the Council of the District ofColumbia 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 8ofTitle 47 of the 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 fortax year 2020 by decreasing the per month requirement to five months. Accordingly, for
tax year 2020, businesses would qualify for the tax rebate if they 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 your staff contact Ronan Gulstone, Directorof the
Office of Policy and Legislative Affairs at (202) 727-2816.
| urge you to take prompt and favorable action regarding the enclosed legislation.
Sincerely,
Muript Bovlser
 fafrman Phil Mendelson
at the request of the Mayor
ABILL
IN THE COUNCIL OF THE DISTRICT OF COLUMBIA
To provide, on a temporary basis, support due to the 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 of
Columbia Official Code.
BE IT ENACTED BY THE COUNCIL OF THE DISTRICT OF COLUMBIA, that this
Act may be cited as the Performing Arts Promotion Temporary Amendment Act of 2020.
23 Sec. 2. Chapter 8 Title 47of the District of Columbia Code is amended as follows:
24 (@) Section 47-802(17)(A)(i) is amended to read as follows:
25 (17)(A) The term "qualified business" means a business that:
26 (i) During the tax year 2020, hosts live performances by performing
27 artists for a minimum of 48 hours per month during at least five (5) months;
28 and for all other taxable years, hosts live performances for a minimum of 48
29 hours per month; and.
30 Sec. 3. Fiscal impact statement.
31 The Council adopts the fiscal impact statementof the Chief Financial Officer as the fiscal
32 impact statement required by section 4aofthe General Legislative Procedures Act of 1975,
33 approved October 16, 2006 (120 Stat. 2038; .C. Official Code 1-301.47a).
34 Sec. 4. Effective date.
35 (a) This act shall take effect following approval by the Mayor (or in the eventofveto by
36 the Mayor, action by the Council to override the veto), a 30-day period of congressional review
37 as provided in section 602(c)ofthe District ofColumbia Home Rule Act, approved December
38 24, 1973 (87 Stat. 813; D.C. Official Code 1-206.02(c)(1)), and publication in the District of
39 Columbia Register.
40 (b) This act shall expire after 225 days of its having taken effect.
 Government of the District of Columbia
Office of the Chief Financial Officer
aa:
=m
Piece)
Jeffrey S. Dewitt
Chief Financial Officer,
MEMORANDUM
TO: The Honorable Phil Mendelson
Chairman, Councilofthe District of Columbia
FROM: Jeffrey S.Dewitt
Chief Financial Officer \| {feo J L yl
DATE: May 28, 2020 J]
SUBJECT: Fiscal Impact Statement - Performing Arts Promotion Amendment Act
of 2020
REFERENCE: Draft Introduction as provided to the Office of Revenue Analysis on
May 19, 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 receivea real property tax rebate of up to $15,000 each
year. The current 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 monthfor 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
budgetand financial plan to implement the bill.
1 By amending Chapter 8ofTitle 47of the 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 Actof 2020, 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
amount of forgone real property tax revenue. No additional resources are required to implement the
bill.
 GOVERNMENT OF THE DISTRICT OF COLUMBIA
Officeofthe Attorney General
ww
aS
ATTORNEY GENERAL
KARL A. RACINE aE
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 Review of Draft Bills: 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 tis ottice 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,
Fi Pasher
Bi Flowers
1350 Pennsylvania Avenue, N.W., Suite 409, Washington, D.C. 20004 (202) 724-5524 Fax: (202) 724-6160