D.C. Act 23-431. Adams Morgan BID Tax Congressional Review Emergency Amendment Act of 2020.

AN ACT

To amend, on an emergency basis, due to congressional review, the Business Improvement District Act of 1996 to provide the taxable properties located in the Adams Morgan Business Improvement District an abatement in full of the Business Improvement District taxes assessed for the period October 1, 2020, through March 31, 2021.

BE IT ENACTED BY THE COUNCIL OF THE DISTRICT OF COLUMBIA, That this act may be cited as the "Adams Morgan BID Tax Congressional Review Emergency Amendment Act of 2020".

Sec. 2. Section 206 of the Business Improvement District Act of 1996, effective March 8, 2006 (D.C. Law 16-56; D.C. Official Code § 2-1215.56), is amended by adding a new subsection (d) to read as follows:

"(d) Notwithstanding any other provision of law, the taxable properties in the Adams Morgan BID shall receive an abatement in full of the BID taxes assessed for the period October 1, 2020, through March 31, 2021.".

Sec. 3. Applicability.

This act shall apply as of October 24, 2020.

Sec. 4. Fiscal impact statement.

The Council adopts the fiscal impact statement of the Budget Director 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. 5. Effective date.

This act shall take effect following approval by the Mayor (or in the event of a 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 § 1-204.12(a)).