Fiscal impact statements.

(a) Bills and resolutions. — (1) In general. — Notwithstanding any other law, except as provided in subsection (c) of this section, all permanent bills and resolutions shall be accompanied by a fiscal impact statement before final adoption by the Council. (2) Contents. — The fiscal impact statement shall include the estimate of the costs which will be incurred by the District as a result of the enactment of the measure in the current and each of the first four fiscal years for which the act or resolution is in effect, together with a statement of the basis for such estimate. (b) Appropriations. — Permanent and emergency acts which are accompanied by fiscal impact statements which reflect unbudgeted costs, shall be subject to appropriations prior to becoming effective. (c) Applicability. — Subsection (a) of this section shall not apply to: (1) Emergency declaration resolutions; (2) Ceremonial resolutions; (3) Confirmation or appointment resolutions; (4) Sense of the Council resolutions; and (5) Resolutions that express simple determinations, decisions, or directions of the Council of a special or temporary character as provided for in § 1-204.12(a) .