Source: https://development.code.dccouncil.us/dc/council/code/sections/47-3802.html
Timestamp: 2019-04-21 02:53:02+00:00

Document:
D.C. Law Library - § 47–3802. Tax exemption.
↪ § 47–3802. Tax exemption.
(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 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.
(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.
(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.
(d) A qualified supermarket certified by the Mayor pursuant to this section shall be eligible for the tax exemptions provided by subsection (a)(1) through (3) of this section throughout the 10-year tax abatement period even if, during the 10-year period, the boundary of the eligible area in which the qualified supermarket was located at the time of certification changes and, as a result of the boundary change, the supermarket is no longer located in an eligible area.
This section is referenced in § 2-1215.55.
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).
The 2013 amendment by D.C. Law 20-61 substituted “a qualified restaurant or retail store” for “a qualified supermarket, qualified restaurant, or retail store” in (b).
For temporary (90 days) amendment of this section, see § 2002 of Fiscal Year 2019 Budget Support Congressional Review Emergency Act of 2018 (D.C. Act 22-458, Oct. 3, 2018, 65 DCR 11212).
For temporary (90 days) amendment of this section, see § 2002 of Fiscal Year 2019 Budget Support Emergency Act of 2018 (D.C. Act 22-434, July 30, 2018, 65 DCR 8200).
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).
For temporary amendment of (b), see § 107 of the Fiscal Year 2013 Budget Support Technical Clarification Emergency Amendment Act of 2012 (D.C. Act 19-482, October 12, 2012, 59 DCR 12478).
For temporary amendment of section, see § 107 of the Fiscal Year 2013 Budget Support Technical Clarification Congressional Review Emergency Amendment Act of 2012 (D.C. Act 19-604, January 14, 2013, 60 DCR 1045), applicable as of January 10, 2013.
For temporary (90 days) amendment of this section, see § 7156 of the Fiscal Year 2014 Budget Support Emergency Act of 2013 (D.C. Act 20-130, July 30, 2013, 60 DCR 11384, 20 DCSTAT 1827).
For temporary (90 days) amendment of this section, see § 7156 of the Fiscal Year 2014 Budget Support Congressional Review Emergency Act of 2013 (D.C. Act 20-204, October 17, 2013, 60 DCR 15341, 20 DCSTAT 2311).
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 provided 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 107 of D.C. Law 19-226 amended (b) by striking the phrase “a qualified supermarket, qualified restaurant, or retail store” and inserting the phrase “a qualified restaurant or retail store” in its place.

References: § 47
 § 47
 § 2
 § 2002
 § 2002
 § 7006
 § 2
 § 12
 § 107
 § 107
 § 7156
 § 7156