This page provides tax-related information regarding baseball's return to the District.
Ballpark Fee
- File a Ballpark Fee Return
- 2012 FR-1500 Ballpark Fee Instructions [PDF]
- 2011 FR-1500 Ballpark Fee Instructions [PDF]
- 2010 FR-1500 Ballpark Fee Instructions [PDF]
- 2009 FR-1500 Ballpark Fee Instructions [PDF]
- 2008 FR-1500 Ballpark Fee Instructions [PDF]
- 2007 FR-1500 Ballpark Fee Instructions [PDF]
- 2006 FR-1500 Ballpark Fee Instructions [PDF]
- 2005 FR-1500 Ballpark Fee Instructions [PDF]
- Requirement to File Ballpark Fee and to Make Payments Electronically [PDF]
Specialized Sales Tax
- Final Ballpark Sales Tax Regulations
- Requirement to File Monthly Sales Tax Returns and to Make Payments Electronically [PDF]
Gross Receipts Tax
The gross receipts tax is a tax imposed upon the gross revenue received by the following industries for services and/or deliveries to a District of Columbia address (commercial and non-commercial):
- Heating oil (and related services)
- Toll telecommunication service
- Commercial mobile service
- Cable television, satellite relay of distribution of video or radio transmissions
- Natural or artificial gas by non-public utility person
- Utilities
The returns must be filed on or before the 20th day or each calendar month for the preceding calendar month to the Office of Tax and Revenue, PO Box 556, Excise Taxes, Washington, DC 20044-0556.
As a result of the baseball stadium legislation, commercial gross receipts (sales to business entities) are taxed at a higher rate than non-commercial gross receipts (sales to non-business entities).
With the exception of cable television, satellite relay of distribution of video or radio transmissions, which are taxed at 10 percent regardless of the commercial or non-commercial designation of the end-user, the gross receipts tax rate for the remaining industries is 10 percent (non-commercial) and 11 percent (commercial).