What is the Sports Facilities Fee ?
The Sports Facilities Fee is used to pay or to support development, construction, or renovation costs of professional sports related ballparks.
What tax form must be filed?
FR-1500
Who Must File?
The entities subject to the Sports Facilities Fee (“feepayers”) are businesses that have income of $5,000,000.00 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 $5,000,000.00 or more in annual District gross receipts from conducting unrelated business activity.
Who is exempt from the Sports Facilities Fee?
Nonprofit organizations that qualify as exempt organizations for District franchise tax purposes are exempt from the Ballark fee requirement. Unless the organization has $5,000,000.00 or more in annual District gross receipts from conducting unrelated business activity.
Where to file?
All Sports Facilities Fee tax returns must be filed electronically via MyTax.DC.gov.
What is the filing frequency?
Annual (Tax Year: June - May)
When is the due date?
June 15 following period end
How much must be paid/fee schedule?
|
District Gross Receipts |
Sports Facilities Fee Amount |
|
$5,000,000.00 to $8,000,000.00 |
$5,500.00 |
|
$8,000,001.00 to $12,000,000.00 |
$10,800.00 |
|
$12,000,001.00 to $16,000,000.00 |
$14,000.00 |
|
$16,000,001.00 and greater |
$16,500.00 |
Need more resources?
For information about the fiscal impact of professional baseball, visit "Baseball in the District" on the CFO's webpage.