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Ballpark Fee

What is Ballpark Fee?

Ballpark Fee is used to pay or to support development, construction, or renovation costs of a ballpark. Its primary purpose is to host professional athletic team events in the District of Columbia.

Tax Form to be Filed

FR-1500

Who Must File?

The persons subject to the Ballpark Fee (“feepayers”) are persons that have income of $5,000,000 or more in annual District gross receipts and either are subject to filing franchise tax returns (whether Corporate or Unincorporated) or are employers required to make unemployment insurance contributions. Exempt from this fee requirement are nonprofit organizations that qualify as exempt organizations for District franchise tax purposes unless the organization has $5,000,000 or more in annual District gross receipts from conducting unrelated business activity.

Filing Frequency

Annual (Tax Year: June - May)

Due Date

June 15 following period end