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15. Taxation of Sports Wagering. (a) On or before the 20th day of each month, an operator shall: (1) File a return, on forms and in the manner prescribed by the CFO, with the CFO indicating the amount of its gross sports wagering revenue, including revenues remitted by registered sports governing bodies, for the preceding calendar month; and (2) Pay to the District of Columbia Treasurer: (A) 20% of the gross sports wagering revenue from the preceding calendar month, in the case of a Class A operator; (B) 10% of the gross sports wagering revenue from the preceding calendar month, in the case of a Class B operator; and (C) 30% of the gross sports wagering revenue from the preceding calendar month, in the case of a Class C operator. (b) All funds owed to the District under this chapter and subchapter II of Chapter 17 of Title 22 shall be held in trust within the boundaries of the District for the District by an operator until the funds are paid to the District of Columbia Treasurer. An operator shall establish a separate bank account into which gross sports wagering revenue shall be deposited and maintained until such time as the funds are paid to the District of Columbia

surer. An operator shall establish a separate bank account into which gross sports wagering revenue shall be deposited and maintained until such time as the funds are paid to the District of Columbia Treasurer. (c) Repealed. (d)(1) Except as provided in paragraph (2) of this subsection, beginning October 1, 2024, all revenues remitted under subsection (a) of this section shall be transferred directly to the Child Trust Fund, established by § 4-681.02. (2) In Fiscal Years 2025, 2026, 2027, and 2028, the first $2.583 million of revenues remitted under subsection (a) shall be deposited in local funds. (Mar. 10, 1981, D.C. Law 3-172, § 315; as added May 3, 2019, D.C. Law 22-312, § 2(e), 66 DCR 1402; Sept. 11, 2019, D.C. Law 23-16, § 7052(c)(1), 66 DCR 8621; Mar. 22, 2023, D.C. Law 24-332, § 6(a), 70 DCR 1582; Sept. 6, 2023, D.C. Law 25-50, § 7022(a)(2), 70 DCR 10366; Sept. 18, 2024, D.C. Law 25-217, § 7172(h), 71 DCR 9990.) Applicability Applicability of D.C. Law 22-312: § 7177 of D.C. Law 23-16 amended § 5(a) of D.C. Law 22-312 to repeal the delayed applicability affecting this section. Therefore the creation of this section by D.C. Law 22-312 has been implemented.

§ 7177 of D.C. Law 23-16 amended § 5(a) of D.C. Law 22-312 to repeal the delayed applicability affecting this section. Therefore the creation of this section by D.C. Law 22-312 has been implemented. Section 7177 of the Fiscal Year 2020 Budget Support Emergency Amendment Act of 2019 (D.C. Act 23-91) amended § 5 of D.C. Law 22-312 removing the applicability restriction impacting this section. Therefore the amendment of this section by D.C. Law 22-312 has been given effect. Applicability of D.C. Law 22-312: § 5 of D.C. Law 22-312 provided that the creation of this section by § 2(e) of D.C. Law 22-312 is subject to the inclusion of the law’s fiscal effect in an approved budget and financial plan. Therefore that amendment has not been implemented. Emergency Legislation For temporary (90 days) amendment of this section, see § 7172(h) of Fiscal Year 2025 Budget Support Emergency Act of 2024 (D.C. Act 25-506, July 15, 2024, 71 DCR 8406). For temporary (90 days) amendment of this section, see § 7052(c) of Fiscal Year 2020 Budget Support Congressional Review Emergency Act of 2019 (D.C. Act 23-112, Sept. 4, 2019, 66 DCR 11964).

R 8406). For temporary (90 days) amendment of this section, see § 7052(c) of Fiscal Year 2020 Budget Support Congressional Review Emergency Act of 2019 (D.C. Act 23-112, Sept. 4, 2019, 66 DCR 11964). For temporary (90 days) amendment of this section, see § 7052(c) of Fiscal Year 2020 Budget Support Emergency Act of 2019 (D.C. Act 23-91, July 22, 2019, 66 DCR 8497). For temporary (90 days) creation of this section, see § 2(e) of the Sports Wagering Lottery Congressional Review Emergency Amendment Act of 2018 (D.C. Act 23-43, Apr. 15, 2019, 66 DCR 5273). For temporary (90 days) creation of this section, see § 2(e) of the Sports Wagering Lottery Emergency Amendment Act of 2018 (D.C. Act 22-630, Jan. 30, 2019, 66 DCR 1745).