B24-1074 — Performing Arts Promotion Tax Rebate Clarification Congressional Review Emergency Amendment Act of 2022

______________________________ENROLLED CouncilmemberORIGINAL RobertAN C.ACT ______________ IN THE COUNCIL OF THE DISTRICT OF COLUMBIA ________________ 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.

White, Jr.

4 6 8 A BILL ______________ IN THE COUNCIL OF THE DISTRICT OF COLUMBIA ________________ To amend, on an emergency basis due to congressional review, section 47-802 of the District of Columbia Code to provide support during a public health emergency for certain businesses that host performing artists, to give the Mayor the authority to implement a tax rebate for performing arts venues, and to make other clarifying changes.

(2) SubparagraphSub-subparagraph (i) is amended by striking the phrase “;

Official Code § 7-2304.01)7-2304.01), is in effect;

ENROLLED ORIGINAL “(4) Documentation or information satisfying any additional requirements for eligibility established by the Mayor through rulemaking or by publication on an official website.”.

The certification shall include sufficient information concerning each qualified business certified that is sufficient 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 subsectionparagraph (c)(1)(1) of this sectionsubsection to issue the rebate.”.

(A) The lead-in language is amended by striking the word “section” and inserting the phrase “section for a tax year” in its placeplace. (B) Paragraph (1) is amended as follows:

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

Fiscal impact.impact statement.

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

______________________________ Chairman Council of the District of Columbia _________________________________ Mayor District of Columbia 3