Form Fr-1000 - Arena Fee Return - 2001

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Government of the District of Columbia
FR-1000
2001
FOR OFFICIAL USE
Office of the Chief Financial Officer
Arena Fee Return
Office of Tax and Revenue
READ INSTRUCTIONS CAREFULLY BEFORE COMPLETING THIS RETURN
Date Received:
A. Tax Year
From:
To:
B. D.C. Business Tax
D. Amount
Registration Number:
enclosed
$
C. Federal Employer Identification
Number/Social Security Number:
1. D.C. Gross Receipts
$
NAME and ADDRESS
2. Arena Fee Due
$
3. Penalty
$
4. Interest
$
5. TOTAL AMOUNT DUE
(add Lines 2,3 and 4)
$
I hereby certify under penalty of law, including criminal penalties for false statements under D.C. Code § 22-2514, that the information on this return is true, accurate and complete to
the best of my knowledge and belief.
Signature
Title
Date
NOTE: This is the last year the Arena Fee will be assessed.
The Arena Fee has been eliminated for taxpayers with District of Columbia gross receipts of $2,000,000 or less. These taxpayers are not liable
for the Arena Fee payment that is due on or before June 15, 2001. Please see the Arena Fee Schedule below for the current rates. Please
complete and file this return even if you are not liable for the Arena Fee. (See Who Must File? below.)
GENERAL INSTRUCTIONS
WHO MUST FILE?
DISHONORED CHECK CHARGE
A 2001 Arena Fee Return is required to be filed by any person or entity
The charge for each dishonored check issued to the D.C. Treasurer
is $50.
who at any given point during their calendar year 2000 or fiscal year
ending on or before June 15, 2001, was subject to any of the follow-
PENALTIES AND INTEREST
ing:
A 5% per month penalty is imposed for a failure to file a return or pay
n D.C. Corporation Franchise Tax;
a fee on time. The penalty is computed on the unpaid fee for each full
n D.C. Unincorporated Business Franchise Tax; or
n The D.C. Unemployment Compensation Act,
or partial month, for the period during which the return is not filed or
the fee is not paid. The maximum penalty cannot exceed 25% of the
except for employers who employ persons to provide personal or do-
tax due.
mestic services in a private home unless the employment is related to
the employer’s trade, occupation, profession, enterprise or vocation.
A 20% penalty for underpayment of the Arena Fee liability will be
TAX-EXEMPT ORGANIZATIONS
imposed if the Office of Tax and Revenue determines that the amount
An entity granted exemption from the D.C. Corporation Franchise Tax
of the Arena Fee that is due exceeds $2000. This is in addition to the
or the D.C. Unincorporated Business Franchise Tax, pursuant to D.C.
penalty for failure to file or pay on time that is referred to above.
Code §47-1802.1, is not subject to the Arena Fee, unless it has unre-
lated business income. A tax-exempt entity with unrelated business
Interest at the rate of 1.083% per full or partial month (13% annually)
income must pay an Arena Fee based upon its annual D.C. Gross
is charged on any fee not paid on time. Interest is computed from the
Receipts in excess of $2,000,000 attributable to any unrelated busi-
due date of the return to the date when the fee is paid.
ness income for the preceding tax year.
ARENA FEE SCHEDULE
To compute D.C. Gross Receipts, use the appropriate worksheet on
the next page or another method if it more accurately reflects your D.C.
D.C. Gross Receipts
Arena Fee
Gross Receipts.
Over $ 2,000,000
to $ 3,000,000
$ 1,300
Over $ 3,000,000
to $ 10,000,000
$ 4,325
DUE DATE
Each person or entity subject to the Arena Fee must file an Arena Fee
Over $ 10,000,000
to $ 15,000,000
$ 8,500
Return and pay the Arena Fee on or before June 15, 2001.
Over $ 15,000,000
$ 14,250
ARENA FEE PAYMENTS
In order to process your Arena Fee Return, it must be mailed with
your payment to the Government of the District of Columbia, Office of
tax and Revenue, P.O. Box 14360, Washington, D.C. 20044-4360.
Payment in person will not be accepted. You may pay the Arena Fee by
a check or money order made payable to the D.C. Treasurer. Mail the
payment with the completed Arena Fee Return in the envelope pro-
FR-1000 (Rev.3/01)
vided.

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