Source: https://development.code.dccouncil.us/dc/council/code/sections/47-3805.html
Timestamp: 2019-04-21 08:36:26+00:00

Document:
D.C. Law Library - § 47–3805. Supermarket real property tax rebate.
↪ § 47–3805. Supermarket real property tax rebate.
Chapter 39. Toll Telecommunication Service Tax.
§ 47–3805. Supermarket real property tax rebate.
(a) For the purposes of this section, the term “qualified supermarket” means a qualified supermarket, as defined in § 47-3801(2), for which all of the requirements for the real property tax exemption provided by § 47-1002(23), other than § 47-1002(23)(B)(iii), are satisfied.
(3) The lessor paid the tax.
(c) The rebate shall be the amount of the pro rata share of the tax paid by the qualified supermarket as required by the lease.
(2) Documentation that the tax has been paid, as required by the Mayor.
(e) If a proper application has been made, the Mayor shall rebate the tax to the qualified supermarket on or before March 1 of the succeeding tax year.
(f) Any rebates authorized under this section shall be paid from the General Fund of the District of Columbia.
Gross sales tax, “retail sale” and “sale at retail” defined, exceptions, see § 47-2001.
For temporary (90 day) addition, see § 2(b) of Neighborhood Supermarket Tax Relief Clarification Emergency Amendment Act of 2008 (D.C. Act 17-560, October 27, 2008, 55 DCR 12013).
For temporary (90 day) addition, see § 2 of Neighborhood Supermarket Tax Relief Clarification Congressional Review Emergency Act of 2009 (D.C. Act 18-1, January 23, 2009, 56 DCR 1620).
For temporary (90 day) addition, see § 2(b) of Neighborhood Supermarket Tax Relief Clarification Emergency Act of 2009 (D.C. Act 18-213, October 21, 2009, 56 DCR 8494).
“(a) For the purposes of this section, the term ‘qualified supermarket’ means a qualified supermarket, as defined in § 47-3801(2), for which all of the requirements for the real property tax exemption provided by § 47-1002(23), other than § 47-1002(23)(B)(iii), are satisfied.
“(e) If a proper application has been made, the Mayor shall rebate the tax to the qualified supermarket on or before March 1st of the succeeding tax year.
Section 4(b) of D.C. Law 17-298 provided that the act shall expire after 225 days of its having taken effect.
“§ 47-3805. Supermarket real property tax rebate.
“(a) For the purposes of this section, the term ‘qualified supermarket’ means a qualified supermarket, as defined in § 47-3801, for which all of the requirements for the real property tax exemption provided by § 47-1002(23), other than § 47-1002(23)(B)(iii), are satisfied.
“(3) The lessor paid the tax.
“(c) The rebate shall be the amount of the pro rata share of the tax paid by the qualified supermarket as required by the lease.
“(2) Documentation that the tax has been paid, as required by the Mayor.
“(e) If a proper application has been made, the Mayor shall rebate the tax to the qualified supermarket on or before March 1 of the succeeding tax year.
“(f) Any rebates authorized under this section shall be paid from the General Fund of the District of Columbia.”.
Section 4(b) of D.C. Law 18-102 provided that the act shall expire after 225 days of its having taken effect.

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