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POLICY DATABASE
Policy 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.

Background Information

State District of Columbia
Jurisdiction Name District of Columbia
Jurisdiction Type Other, .
Population Size 200,000-800,000
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;

Policy Details

Refers to priority populations?
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."" "

Health-related goal?
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)).

Environmental goal?
No

Economic goal?
No

Includes findings?
No

Has a stated intent or purpose?
No

Includes definitions?
Yes

§ 47-3801

Addresses implementation?
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)).

Enforcement provisions?
No

Evaluation component?
No

Requires extra 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."