Bill Summary – FastDemocracy

ENROLLED ORIGINAL

                                            AN ACT

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                   IN THE COUNCIL OF THE DISTRICT OF COLUMBIA

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To amend, on an emergency basis due to congressional review, Title 47 of the District of

      Columbia Code to provide support during a public health emergency for certain

      businesses that host performing artists, and to give the Mayor the authority to administer

      a tax rebate for performing arts venues, and to make other clarifying changes.

       BE IT ENACTED BY THE COUNCIL OF THE DISTRICT OF COLUMBIA, That this

act may be cited as the Performing Arts Promotion Tax Rebate Clarification Congressional

Review Emergency Amendment Act of 2022.

        Sec. 2. Chapter 8 of Title 47 of the District of Columbia Code is amended as follows:

        (a) Section 47-802(17)(A) is amended as follows:

                (1) The lead-in language is amended by striking the colon and inserting the phrase

, during a tax year: in its place.

                (2) Sub-subparagraph (i) is amended by striking the phrase ; and and inserting

the phrase except during months during which a public health emergency declared pursuant to

section 5a of the District of Columbia Public Emergency Act of 1980, effective October 17, 2002

(D.C. Law 14-194, D.C. Official Code  7-2304.01), is in effect; and in its place.

        (b) Section 47869 of the District of Columbia Code is amended as follows:

                (1) Subsection (a)(2) is amended by striking the phrase ; and and inserting the

phrase of the tax year; and in its place.

                (2) Subsection (b) is amended as follows:

                        (A) The lead-in language is amended to read as follows:

        (b) For tax years beginning on or after October 1, 2022, the application shall be

submitted to the Mayor. The application shall include:.

                        (B) Paragraph (2) is amended by striking the word and.

                        (C) Paragraph (3) is amended by striking the period and inserting the

phrase ; and in its place.

                        (D) A new paragraph (4) is added to read as follows:

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                 (4) Documentation or information satisfying any additional requirements for

eligibility established by the Mayor through rulemaking or by publication on an official

website..

                 (3) Subsection (c) is amended to read as follows:

         (c)(1) If the application is properly completed and demonstrates that the applicant

qualifies for the rebate, the Mayor shall certify by October 31 of the succeeding tax year to the

Office of Tax and Revenue ("OTR"), in a form and medium prescribed by OTR, each qualified

business eligible to receive a real property tax rebate pursuant to this section, as well as the

portion of the tax year that the business is eligible for the tax rebate under this section. The

certification shall include sufficient information concerning each qualified business certified that

to enable OTR to determine the amount of the rebate and to make payment.

                 (2) If the real property tax for the tax year has been paid, OTR shall pay a rebate

of real property tax in the amount provided in subsection (d)(1) of this section to each qualified

business certified by the Mayor on or before December 31 of the succeeding tax year, provided

that OTR shall be allowed 30 days from the date the Mayor makes the certification described in

paragraph (1) of this subsection to issue the rebate..

                 (4) Subsection (d) is amended as follows:

                          (A) The lead-in language is amended by striking the word section and

inserting the phrase section for a tax year in its place.

                          (B) Paragraph (1) is amended as follows:

                                  (i) Strike the word tax and insert the phrase tax for the tax year

in its place.

                                  (ii) Strike the phrase ; and and insert the phrase qualified

business; and in its place.

        Sec. 3. Applicability.

        This act shall apply as of October 25, 2022.

       Sec. 4. Fiscal impact statement.

       The Council adopts the fiscal impact statement of the Budget Director as the fiscal impact

statement required by section 4a of the General Legislative Procedures Act of 1975, approved

October 16, 2006 (120 Stat. 2038; D.C. Official Code  1-301.47a).

       Sec. 5. Effective date.

       This act shall take effect following approval by the Mayor (or in the event of veto by the

Mayor, action by the Council to override the veto), and shall remain in effect for no longer than

90 days, as provided for emergency acts of the Council of the District of Columbia in section

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412(a) of the District of Columbia Home Rule Act, approved December 24, 1973 (87 Stat. 788;

D.C. Official Code  1-204.12(a)).

              ______________________________

              Chairman

              Council of the District of Columbia

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Mayor

District of Columbia

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