{"data":{"id":"us-dc/d.c.-code-47-2002.08","jurisdiction":"us-dc","citation":"D.C. Code § 47-2002.08","heading":"Football stadium additional sales taxes.","body":"(a)\nFor the purposes of this section, the term:\n(1)\n\"RFK Campus\" means those parcels of land that are the subject of the Transfer of Jurisdiction Plat recorded in the Surveyor's Office on February 5, 2025, on page 13 of subdivision book 223.\n(2)\n\"Stadium\" means the stadium constructed on the RFK Campus after October 1, 2025, to be owned by the District, as described in the Term Sheet.\n(3)\n\"Term Sheet\" shall have the meaning set forth in [§ 10-1605.01(33)].\n(4)\n\"Ticket\" means any physical, electronic, or other form of a certificate, documents, or token showing that a fare, admission, or license fee for a revocable right to enter the Stadium has been paid.\n\n(b)\nNotwithstanding any other provision of this chapter, there is imposed an additional sales tax of 4.25% on the gross receipts of any person from the sale of or charges for tickets to any public event to be performed at the Stadium subject to the gross sales tax under chapter 20 or the compensating-use tax under chapter 22.\n\n(c)\nNotwithstanding any other provision of this chapter, there is imposed an additional sales tax of 4.25% on the gross receipts of any person from the sale at the Stadium of tangible personal property or services otherwise taxable under the provisions of this chapter, except for the gross receipts from:\n(1)\nThe sales of food and beverages subject to the tax imposed by § 47-2002[(a)(3)]; and\n(2)\nThe sale of or charge for the service of parking motor vehicles subject to the tax imposed by § 47-2002(a)(1).\n\n(d)\nThe 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.","path":["Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]","Chapter 20. Gross Sales Tax."],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-2002.08","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"607a46cad8b90cbd34246b7360ce9f91fdf88666f910c9d150623109601f5024","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-2002.07","next":"us-dc/d.c.-code-47-2003"},"notice":"GroundRules: Original legal text. Not legal advice."}