(a) The development of a qualified supermarket, qualified restaurant, or retail store shall be eligible for:

(1) A 10-year real property tax exemption under § 47-1002(23);

(2) A 10-year exemption from the license fee under § 47-2827(b);

(3) A 10-year personal property tax exemption as provided under § 47-1508(a)(9); and

(4) A sales and use tax exemption on the purchase of all building materials related to the development of a qualified supermarket, qualified restaurant, or retail store as provided under §§ 47-2005(28) and 47-2206.

(b) Notwithstanding the provisions of subsection (a) of this section, a qualified supermarket, qualified restaurant, or retail store shall not be eligible for an exemption beginning on or after October 1, 2010 until the fiscal effect of any such new exemptions is included in an approved budget and financial plan.

(c)(1) Effective for applications filed on or after January 1, 2011, to be eligible for any exemption provided under subsection (a) of this section, an applicant shall file with the Mayor, in such manner and form as the Mayor may prescribe, an application requesting certification of eligibility for the exemption.

(2) The Mayor shall, as nearly as practicable, complete review of requests for certification within 45 days after receipt.

(3) The Mayor shall certify to the Office of Tax and Revenue each taxpayer and property eligible for an exemption. The certification shall identify:

(A) The tax to which the certification applies;

(B) The specific taxpayer (including taxpayer identification number) and property (by square and lot or parcel or reservation number) eligible;

(C) The type or portion of the property that is eligible;

(D) The effective date of eligibility;

(E) The date on which eligibility is to terminate; and

(F) Such other information as the Office of Tax and Revenue shall require to administer the exemption.

(4) The Office of Tax and Revenue shall, as nearly as practicable, review and process certifications by the Mayor for real property tax exemptions under subsection (a)(1) of this section within 10 days after receipt.

(5) The Mayor shall notify the Office of Tax and Revenue if any taxpayer or property certified as eligible under paragraph (3) of this subsection becomes ineligible for an exemption under subsection (a) of this section. The notification shall identify:

(A) The type of tax to which the notice applies;

(B) The taxpayer (including taxpayer identification number) and property (by square and lot or parcel or reservation number);

(C) The type or portion of the property ineligible;

(D) The date on which the taxpayer or property became ineligible; and

(E) Such other information as the Office of Tax and Revenue shall require to administer the termination of the exemption.

(6) This subsection applies to the application requirements otherwise applicable to requests for exemption from the taxes listed in subsection (a) of this section, but shall not affect any other provision governing administration of the taxes.

CREDIT(S)

(Sept. 29, 1988, D.C. Law 7-173, § 3, 35 DCR 5758; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; October 4, 2000, D.C. Law 13-166, 2(b), 47 DCR 5821; Mar. 26, 2008, D.C. Law 17-138, § 703(a)(2), 55 DCR 1689; Sept. 24, 2010, D.C. Law 18-223, § 7006, 57 DCR 6242; Apr. 8, 2011, D.C. Law 18-353, § 205(b), 58 DCR 746.)

HISTORICAL AND STATUTORY NOTES

Prior Codifications
1981 Ed., § 47-3802.
Effect of Amendments
D.C. Law 13-166 rewrote this section, which previously read:
“The Mayor shall, within 180 days of September 29, 1988, submit to the Council for its approval, by resolution, a listing of all underserved areas ranked in order ranging from the most underserved to the least underserved. The Mayor may, from time to time, submit to the Council for its approval, by resolution, a listing of additional underserved areas ranked in order ranging from the most underserved to the least underserved.”
D.C. Law 17-138 inserted “, qualified restaurant, or retail store” following “qualified supermarket” in two places.
D.C. Law 18-223 designated the existing text as subsec. (a); and added subsec. (b).
D.C. Law 18-353 added subsec. (c).
Temporary Amendments of Section
Sections 2 and 3 of D.C. Law 18-261, in subsec. (b), substituted “a qualified restaurant or retail store” for “a qualified supermarket, qualified restaurant, or retail store”.
Section 5(b) of D.C. Law 18-261 provides that the act shall expire after 225 days of its having taken effect.
Section 12 of D.C. Law 19-53, in subsec. (b), substituted “a qualified restaurant or retail store” for “a qualified supermarket, qualified restaurant, or retail store”.
Section 15(b) of D.C. Law 19-53 provides that the act shall expire after 225 days of its having taken effect.
Emergency Act Amendments
For temporary (90 day) amendment of section, see §§ 2 and 3 of Supermarket Tax Exemption Clarification Emergency Amendment Act of 2010 (D.C. Act 18-517, August 3, 2010, 57 DCR 7981).
For temporary (90 day) amendment of section, see § 7006 of Fiscal Year 2011 Budget Support Emergency Act of 2010 (D.C. Act 18-463, July 2, 2010, 57 DCR 6542).
For temporary (90 day) amendment of section, see § 2 of Supermarket Tax Exemption Clarification Congressional Review Emergency Act of 2010 (D.C. Act 18-572, October 20, 2010, 57 DCR 10088).
For temporary (90 day) amendment of section, see § 12 of Revised Fiscal Year 2012 Budget Support Technical Clarification Emergency Amendment Act of 2011 (D.C. Act 19-157, October 4, 2011, 58 DCR 8688).
Legislative History of Laws
For legislative history of D.C. Law 7-173, see Historical and Statutory Notes following § 47-3801.
For Law 13-166, see notes following § 47-3801.
For Law 17-138, see notes following § 47-3801.
For Law 18-223, see notes following § 47-355.05.
For history of Law 18-353, see notes under § 47-3801.
Delegation of Authority
Delegation of authority pursuant to D.C. Law 7-173, the “Supermarket Tax Incentive Amendment Act of 1988”, see Mayor's Order 89-84, April 24, 1989.

(a) The development of a qualified supermarket, qualified restaurant, or retail store shall be eligible for:

(1) A 10-year real property tax exemption under § 47-1002(23);

(2) A 10-year exemption from the license fee under § 47-2827(b);

(3) A 10-year personal property tax exemption as provided under § 47-1508(a)(9); and

(4) A sales and use tax exemption on the purchase of all building materials related to the development of a qualified supermarket, qualified restaurant, or retail store as provided under §§ 47-2005(28) and 47-2206.

(b) Notwithstanding the provisions of subsection (a) of this section, a qualified supermarket, qualified restaurant, or retail store shall not be eligible for an exemption beginning on or after October 1, 2010 until the fiscal effect of any such new exemptions is included in an approved budget and financial plan.

(c)(1) Effective for applications filed on or after January 1, 2011, to be eligible for any exemption provided under subsection (a) of this section, an applicant shall file with the Mayor, in such manner and form as the Mayor may prescribe, an application requesting certification of eligibility for the exemption.

(2) The Mayor shall, as nearly as practicable, complete review of requests for certification within 45 days after receipt.

(3) The Mayor shall certify to the Office of Tax and Revenue each taxpayer and property eligible for an exemption. The certification shall identify:

(A) The tax to which the certification applies;

(B) The specific taxpayer (including taxpayer identification number) and property (by square and lot or parcel or reservation number) eligible;

(C) The type or portion of the property that is eligible;

(D) The effective date of eligibility;

(E) The date on which eligibility is to terminate; and

(F) Such other information as the Office of Tax and Revenue shall require to administer the exemption.

(4) The Office of Tax and Revenue shall, as nearly as practicable, review and process certifications by the Mayor for real property tax exemptions under subsection (a)(1) of this section within 10 days after receipt.

(5) The Mayor shall notify the Office of Tax and Revenue if any taxpayer or property certified as eligible under paragraph (3) of this subsection becomes ineligible for an exemption under subsection (a) of this section. The notification shall identify:

(A) The type of tax to which the notice applies;

(B) The taxpayer (including taxpayer identification number) and property (by square and lot or parcel or reservation number);

(C) The type or portion of the property ineligible;

(D) The date on which the taxpayer or property became ineligible; and

(E) Such other information as the Office of Tax and Revenue shall require to administer the termination of the exemption.

(6) This subsection applies to the application requirements otherwise applicable to requests for exemption from the taxes listed in subsection (a) of this section, but shall not affect any other provision governing administration of the taxes.

CREDIT(S)

(Sept. 29, 1988, D.C. Law 7-173, § 3, 35 DCR 5758; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; October 4, 2000, D.C. Law 13-166, 2(b), 47 DCR 5821; Mar. 26, 2008, D.C. Law 17-138, § 703(a)(2), 55 DCR 1689; Sept. 24, 2010, D.C. Law 18-223, § 7006, 57 DCR 6242; Apr. 8, 2011, D.C. Law 18-353, § 205(b), 58 DCR 746.)

HISTORICAL AND STATUTORY NOTES

Prior Codifications
1981 Ed., § 47-3802.
Effect of Amendments
D.C. Law 13-166 rewrote this section, which previously read:
“The Mayor shall, within 180 days of September 29, 1988, submit to the Council for its approval, by resolution, a listing of all underserved areas ranked in order ranging from the most underserved to the least underserved. The Mayor may, from time to time, submit to the Council for its approval, by resolution, a listing of additional underserved areas ranked in order ranging from the most underserved to the least underserved.”
D.C. Law 17-138 inserted “, qualified restaurant, or retail store” following “qualified supermarket” in two places.
D.C. Law 18-223 designated the existing text as subsec. (a); and added subsec. (b).
D.C. Law 18-353 added subsec. (c).
Temporary Amendments of Section
Sections 2 and 3 of D.C. Law 18-261, in subsec. (b), substituted “a qualified restaurant or retail store” for “a qualified supermarket, qualified restaurant, or retail store”.
Section 5(b) of D.C. Law 18-261 provides that the act shall expire after 225 days of its having taken effect.
Section 12 of D.C. Law 19-53, in subsec. (b), substituted “a qualified restaurant or retail store” for “a qualified supermarket, qualified restaurant, or retail store”.
Section 15(b) of D.C. Law 19-53 provides that the act shall expire after 225 days of its having taken effect.
Emergency Act Amendments
For temporary (90 day) amendment of section, see §§ 2 and 3 of Supermarket Tax Exemption Clarification Emergency Amendment Act of 2010 (D.C. Act 18-517, August 3, 2010, 57 DCR 7981).
For temporary (90 day) amendment of section, see § 7006 of Fiscal Year 2011 Budget Support Emergency Act of 2010 (D.C. Act 18-463, July 2, 2010, 57 DCR 6542).
For temporary (90 day) amendment of section, see § 2 of Supermarket Tax Exemption Clarification Congressional Review Emergency Act of 2010 (D.C. Act 18-572, October 20, 2010, 57 DCR 10088).
For temporary (90 day) amendment of section, see § 12 of Revised Fiscal Year 2012 Budget Support Technical Clarification Emergency Amendment Act of 2011 (D.C. Act 19-157, October 4, 2011, 58 DCR 8688).
Legislative History of Laws
For legislative history of D.C. Law 7-173, see Historical and Statutory Notes following § 47-3801.
For Law 13-166, see notes following § 47-3801.
For Law 17-138, see notes following § 47-3801.
For Law 18-223, see notes following § 47-355.05.
For history of Law 18-353, see notes under § 47-3801.
Delegation of Authority
Delegation of authority pursuant to D.C. Law 7-173, the “Supermarket Tax Incentive Amendment Act of 1988”, see Mayor's Order 89-84, April 24, 1989.