D.C. Act 24-139. Performing Arts Promotion Emergency Amendment Act of 2021.

AN ACT

To amend, on an emergency basis, section 47-802 of the District of Columbia Official Code to provide support during a public health emergency for certain businesses that host performing artists.

BE IT ENACTED BY THE COUNCIL OF THE DISTRICT OF COLUMBIA, That this act may be cited as the "Performing Arts Promotion Emergency Amendment Act of 2021".

Sec. 2. Section 47-802(17) of the District of Columbia Official Code is amended by adding a new subparagraph (C) to read as follows:

"(C) For any tax year in which a public health emergency has been declared pursuant to section 5a of the District of Columbia Public Emergency Act of 1980, effective October 17, 2002 (D.C. Law 14-194, D.C. Official Code § 7-2304.01), a business satisfies the requirements of subparagraph (A)(i) if the business hosts live performances by performing artists for a minimum of 48 hours per month during all months of that tax year during which there was not a declared public health emergency.".

Sec. 3. Fiscal impact statement.

The Council adopts the fiscal impact statement of the Chief Financial Officer as the fiscal impact statement required by section 4a of the General Legislative Procedures Act of 1975, approved October 16, 2006 (120 Stat. 2038; D.C. Official Code § 1-301.47a).

Sec. 4. Effective date.

This act shall take effect following approval by the Mayor (or in the event of veto by the Mayor, action by the Council to override the veto), and shall remain in effect for no longer than 90 days, as provided for emergency acts of the Council of the District of Columbia in section 412(a) of the District of Columbia Home Rule Act, approved December 24, 1973 (87 Stat. 788; D.C. Official Code § l-204.12(a)), and publication in the District of Columbia Register.