Prince George’s County, Md., Code Subtitle 10, div. 23 (current through Aug. 2, 2017)
Establishes tax credit for grocery stores in underserved areas, including criteria to get the tax credit, which reduces property tax by 75%; limits it to 10 years; provides for earlier termination if store ceases to operate.
Creates an incentive for a change. Expressly allows something.
Limited scope. It creates a tax credit.
Food System Category: Distribute, Get
Jurisdiction Type: County
Jurisdiction Name: Prince George's County
Does the law refer to priority populations in some way?
Yes. Targets economically disadvantaged or underserved area in Prince George's County, including food deserts (§ 10-310(a)(3)).
Does the law refer to or suggest a goal related to improving or protecting health?
Yes. Food desert; also targets stores that sell fresh produce, meats and dairy products. (§ 10-310(a)(1), (3)).
Does the law refer to or suggest a goal of fostering improved environmental conditions?
Does the law refer to or suggest a goal related to promoting or supporting the community's economy?
Yes. Provides tax credit to encourage new stores; applies to economically disadvantaged and underserved areas. (§ 10-311).
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?
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?
Does the law include definitions, or are there definitions in the section, title, article, or chapter which the law is part of?
Yes. § 10-310.
Does the law address implementation in some way?
Are there enforcement provisions that identify specific penalties or consequences for non-compliance?
Does the law include an evaluation component, beyond reporting on activity?
Does the law require an extra or atypical financial or resource investment?
Code context and ordinance history
Part of Finance and Taxation subtitle 10; Division 23--Grocery Store Tax Credit. History: CB-18-2014.