§ 9-254

# (a)

# (1)

In this section the following words have the meanings indicated.

# (2)

“Grocery store” means an entity:

(i) whose primary business is selling food at retail to the general public for off–premises consumption; and

(ii) at least 20% of the gross receipts of which are derived from the retail sale of fresh produce, meats, and dairy products.

# (3)

“Low–income area” means an area designated, by law, by the Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation as a low–income area for purposes of a tax credit under this section.

# (b)

The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may grant, by law, a tax credit against the county or municipal corporation property tax imposed on real property that is used for a grocery store located in a low–income area.

# (c)

The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may provide, by law, for:

# (1)

the amount and duration of the tax credit under this section;

# (2)

additional eligibility criteria for the tax credit under this section;

# (3)

regulations and procedures for the application and uniform processing of requests for the tax credit; and

# (4)

any other provision necessary to carry out the credit under this section.