D.C. Code § 47-2761: Definitions.

For the purposes of this chapter, the term:

(1)

“Ballpark” shall have the same meaning as in § 47-2002.05(a)(1).

(2)

“Ballpark Revenue Fund” means the fund established by [§ 10-1601.02].

(3)

“Bonds” shall have the same meaning as in [§ 10-1601.03(a)(2)].

(4)

“Chief Financial Officer” means the Chief Financial Officer of the District of Columbia.

(5)

“District gross receipts” means all income derived from any activity whatsoever from sources within the District, other than income of a feepayer derived from an ownership or beneficial interest in other feepayers that are subject to the sports facilities fee and that have paid the sports facilities fee for the relevant year, whether compensated in the District or not, prior to the deduction of any expense whatsoever connected with the production of the income, provided, that the calculation of the income shall not include:

(A)

The collection of federal or local taxes on motor vehicle fuel; or

(B)

Fees retained by a retail establishment under [§ 8-102.03(b)(1)].

(6)

“Feepayer” means any person, fiduciary, partnership, unincorporated business, association, corporation, or any other entity subject to:

(A)

Subchapter VII of Chapter 18 [of this title];

(B)

Subchapter VIII of Chapter 18 [of this title]; or

(C)

Chapter 1 of Title 51 of the District of Columbia Official Code, except any employer in the employer’s capacity as a householder as distinguished from an employer in the pursuit of a trade, occupation, profession, enterprise, or vocation.