This page provides tax-related information regarding baseball's return to the District. For information about the fiscal impact of professional baseball, visit Baseball in the District on the CFO website.
Fees and Taxes
Professional Baseball Sports Facilities Fee
- File a Sports Facilities Fee Return
- Ballpark Fee Instructions for Filing Years 2005-Current Tax Year — FR1500 [PDFs]
- Requirement to File Ballpark Fee and to Make Payments Electronically [PDF]
Baseball-Related Specialized Sales Tax
- Ballpark Sales Tax Regulations [PDF]
- Requirement to File Monthly Ballpark Sales Tax Returns and Make Payments Electronically [PDF]
Sports Facilities Fee Gross Receipts Tax
Sports Facilities Fee Tax Legislation
- Ballpark Omnibus Financing and Revenue Act of 2004 [PDF]
- Ballpark Omnibus Financing and Revenue Tax Provisions Emergency Act of 2004 [PDF]
- Ballpark Omnibus Financing and Revenue Tax Provisions Congressional Review Emergency Act of 2005 [PDF]
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