POLICY DATABASE
District of Columbia, Code Sections 47-3801to 3805 (current through Oct. 27, 2017)
Brief Summary
The law creates 10 year tax and licensing fee exemptions for restaurants, retail stores, and supermarkets located in specific "priority development areas" of D.C. The exemptions include include exemption from real property tax, personal property tax, and exemptions from sales and use tax on building materials related to the development of a restaurant, store, or supermarket in a designated area.
Legal Strategies
Creates an incentive for a change.
Creates an exemption.
Reach
Limited scope. This law has a voluntary component and provides a tax break/licensing exemption.
Food System Category: Distribute, Get
State: District of Columbia
Jurisdiction Type: Other
Jurisdiction Name: District of Columbia
Does the law refer to priority populations in some way?
Unclear. "Law defines ""eligible areas"" to include historically underutilized business zone and specific census tracts. (Sec. 47-3801 (1D). According to ""Effects of Amendments"" section in online codified version, previous version of law included a definition for ""underserved areas."" ".
Does the law refer to or suggest a goal related to improving or protecting health?
Unclear. Definition of supermarket states: "Offers for sale a full line of meat, seafood, fruits, vegetables, dairy products, dry groceries…" (Sec. 47-3801 3 (A)(ii)).
Does the law refer to or suggest a goal of fostering improved environmental conditions?
No.
Does the law refer to or suggest a goal related to promoting or supporting the community's economy?
No.
Does the law include findings (including jurisdiction-specific findings), or are there findings in the larger section, title, article, or chapter which the law is part of?
No.
Does the law have a stated intent or purpose, or is there an intent or purpose in the larger section, title, article, or chapter which the law is part of?
No.
Does the law include definitions, or are there definitions in the section, title, article, or chapter which the law is part of?
Yes. § 47-3801.
Does the law address implementation in some way?
Yes. Authorizes and requires Mayor to issue rules to implement, including creating application form. (Sec. 47-3802 (c )(1)-(4), and Sec. 47-3805). Includes criteria for what Mayor's certification of qualification must include (Sec. 47-3802 (c )(3)), and requires Office of Tax and Revenue to review requests within 10 days (Sec. 47-3802(c)(4)).
Are there enforcement provisions that identify specific penalties or consequences for non-compliance?
No.
Does the law include an evaluation component, beyond reporting on activity?
No.
Does the law require an extra or atypical financial or resource investment?
No.
Code context and ordinance history
"Title 47, Taxation, Licensing, Permits, Assessments, and Fees; Chapter 38, Supermarket Tax Incentives. History: Sept. 29, 1988, D.C. Law 7-173, § 2, 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(a), 47 DCR 5821; Mar. 26, 2008, D.C. Law 17-138, § 703(a)(1), 55 DCR 1689; Apr. 8, 2011, D.C. Law 18-353, § 205(a), 58 DCR 746; Sept. 26, 2012, D.C. Law 19-171, § 114(o), 59 DCR 6190; Feb. 18, 2017, D.C. Law 21-204, § 3, 63 DCR 15047.".