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otr

Office of Tax and Revenue

OTR will host its annual Tax Practitioner’s Institute on Tuesday, January 13, 2026, beginning at 9 am. The workshop will be offered in a hybrid format, with an in-person session and a virtual option via Microsoft Teams. The seminar is free, but registration is required. Register here.

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Ballpark Omnibus Financing and Revenue Tax Provisions Emergency Act of 2004


Monday, December 10, 2012

An Act in the Council of the District of Columbia to establish, on an emergency basis, a non-lapsing, special revenue fund within the General Fund of the District of Columbia to be denominated as the Ballpark Revenue Fund; and to amend Title 47 of the District of Columbia Official Code to impose a sales tax at the point of sale within the District of Columbia on tickets of admission to certain events at a ballpark or arena, and to impose a sales tax on the sale of personal property and certain services at a ballpark or arena