Code of the District of Columbia

§ 47–2002.06. Verizon Center sales taxes.

(a) For the purposes of this section, the term:

(1) “Bond Act” means the Verizon Center Sales Tax Revenue Bond Approval Act of 2007, [effective July 12, 2007, (D.C. Law 17-12; 54 DCR 5151)].

(2) “Ticket” means any physical, electronic, or other form of a certificate, document, or token showing that a fare, admission, or license fee for a revocable right to enter the Verizon Center, or a right to purchase future rights to enter the Verizon Center, has been paid.

(3) “Verizon Center” means the facility located at 601 F Street, N.W., Washington, D.C., described as Square 455, Lot 47, as shown on the tax rolls of the District maintained by the Office of Tax and Revenue.

(b)(1) Notwithstanding any other provision of this chapter relating to the imposition of sales tax on either a retail sale or a sale at retail, there is imposed an additional sales tax of 4.25% on the gross receipts of any person from the sale:

(A) At the Verizon Center of tangible personal property or services otherwise taxable, except:

(i) The sale of food and beverages subject to the tax imposed by § 47-2002(3);

(ii) The sale or charge for the services of parking motor vehicles subject to the tax imposed by § 47-2002(1); and

(iii) The sale of tangible personal property or services by the following businesses:

(I) Urban Adventures at Gallery Place, LLC (doing business as Vida Fitness);

(II) Urban Salon, Inc. (doing business as Bang Salon); and

(III) Shimba Hills Coffee, Inc. (doing business as Shimba Hills Coffee); and

(B) Of tickets to any public event referred to in § 47-2001(n)(1)(H) sponsored by the person (or any affiliate of such person) and to be performed at the Verizon Center, regardless of whether the ticket is sold to a person who resells the ticket to another person or to a person who uses the ticket for admission to the event.

(2) The revenues received by the District of Columbia from the taxes imposed by this section shall be deposited into the Verizon Center Fund established by the Bond Act [see § 2-1232].

(c) 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.

(d) This section shall apply on the 1st day of the month that is at least 30 days (excluding Saturdays, Sundays, and holidays) after the issuance of the bonds authorized by the Bond Act [see §§ 2-1233 and 2-1234] and shall expire on the 1st day of the month after the date that the bonds authorized by the Bond Act have been paid in full [see § 2-1237].