2013 District of Columbia Code
Division VIII — GENERAL LAWS
Title 47 — TAXATION, LICENSING, PERMITS, ASSESSMENTS, AND FEES
Chapter 46 — SPECIAL TAX INCENTIVES
Section 47-4609 — New Convention Center Hotel project-deed and recordation tax exemption.

(a) For the purposes of this section, the term:
(1) "New Convention Center Hotel TIF Area" means the real property located in Lots 18, 21, 22, 24, 801 through 806, 830 through 839, 843, and 845, Square 370, bounded by 9th Street, N.W., 10th Street, N.W., L Street, N.W., and Massachusetts Avenue, N.W.
(2) "Project" means the financing, refinancing, or reimbursing of costs incurred for the acquisition, construction, installing, and equipping of a hotel having approximately 1,100 rooms and suites, meeting and ballroom space, and other ancillary facilities customarily found in convention center hotels.
(b) All transfers of real property in the New Convention Center Hotel TIF Area pursuant to the project and through the date that is 6 months after the effective date of the lease authorized under [part C of subchapter I of Chapter 12 of Title 10] and any transfer by the District of Lot 45 in Square 374 in connection with the project shall be exempt from the taxes imposed by §§ 42-1103 and 47-903.

History
(Sept. 19, 2006, D.C. Law 16-163, § 115(b), 53 DCR 5430; Mar. 14, 2007, D.C. Law 16-294, § 14, 54 DCR 1086; Apr. 15, 2008, D.C. Law 17-144, § 4, 55 DCR 2527; Mar. 21, 2009, D.C. Law 17-339, § 3, 56 DCR 947.)

Annotations
Effect of Amendments. D.C. Law 16-294 made a technical correction that resulted in no change in text.
D.C. Law 17-144 rewrote the section.

Temporary Legislation. "(a) For the purposes of this section, the term:
"(1) 'New Convention Center Hotel TIF Area' means the real property located in lots 801 through 805, 40, 838, 839, 62, 65 through 67, 842, 848, 859, and 878, square 369, bounded by M Street, N.W., 9th Street, N.W., L Street, N.W., and 10th Street, N.W., and square 370, bounded by 9th Street, N.W., 10th Street, N.W., M Street, N.W., and Massachusetts Avenue, N.W."
"(2) 'Project' means the financing, refinancing, or reimbursing of costs incurred for the acquisition, construction, installing, and equipping of a hotel having a minimum of 1,200 rooms and suites, together with ancillary facilities customarily found in convention center hotels, in the area bounded by Ninth Street, N.W., Tenth Street, N.W., M Street, N.W., and Massachusetts Avenue, N.W.
"(b) All transfers of real property in the New Convention Center Hotel TIF Area pursuant to the project shall be exempt from the tax imposed by §§ 42-1102 and 47-903."

Temporary Amendment of Section. Section 3 of D.C. Law 17-228, in subsec. (b), inserted "shall be exempt from the taxes imposed by §§ 42-1103 and 47-903" at the end of the subsection.
Section 5(b) of D.C. Law 17-228 provided that the act shall expire after 225 days of its having taken effect.

Emergency Legislation. For temporary (90 day) addition, see § 115(b) of New Convention Center Hotel Omnibus Financing and Development Emergency Act of 2006 (D.C. Act 16-404, June 26, 2006, 53 DCR 5404).
For temporary (90 day) amendment, see § 3 of New Convention Center Hotel Technical Amendments Emergency Amendment Act of 2008 (D.C. Act 17-412, June 18, 2008, 55 DCR 7026).
For temporary (90 day) amendment of section, see § 3 of New Convention Center Hotel Combined Technical Amendments Emergency Amendment Act of 2008 (D.C. Act 17-604, December 16, 2008, 56 DCR 17).
For temporary (90 day) amendment of section, see § 3 of New Convention Center Hotel Technical Amendments Congressional Review Emergency Amendment Act of 2009 (D.C. Act 18-28, March 16, 2009, 56 DCR 2319).

Legislative History of Law 16-163. Law 16-163, the "New Convention Center Hotel Omnibus Financing and Development Act of 2006", was introduced in Council and assigned Bill No. 16-630 which was referred to the Committee on Economic Development The Bill was adopted on first and second readings on May 2, 2006, and June 6, 2006, respectively. Signed by the Mayor on June 27, 2006, it was assigned Act No. 16-409 and transmitted to both Houses of Congress for its review. D.C. Law 16-163 became effective on September 19, 2006.

Legislative History of Law 16-294. For Law 16-294, see notes following § 47-1803.02.

Legislative History of Law 17-144. For Law 17-144, see notes following § 10-1202.01.

Legislative History of Law 17-339. Law 17-339, the "New Convention Center Hotel Technical Amendments Act of 2008", was introduced in Council and assigned Bill No. 17-774 which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on December 2, 2008, and December 16, 2008, respectively. Signed by the Mayor on January 6, 2009, it was assigned Act No. 17-657 and transmitted to both Houses of Congress for its review. D.C. Law 17-339 became effective on March 21, 2009.