Source: https://development.code.dccouncil.us/dc/council/code/sections/47-3801.html
Timestamp: 2019-04-21 02:45:34+00:00

Document:
D.C. Law Library - § 47–3801. Definitions.
↪ Chapter 38. Supermarket Tax Incentives.
Chapter 38. Supermarket Tax Incentives.
(1)(A) “Development” means the new construction or substantial rehabilitation of a qualified supermarket for which building permits are issued on or after [October 4, 2000]. For the purposes of this paragraph, “substantial rehabilitation” means a capital investment within any 24-month period in a qualified supermarket that exceeds 50% of the adjusted basis of the building as calculated for District income tax purposes.
(B) “Development” also means the new construction or substantial rehabilitation of a qualified restaurant or retail store for which building permits are issued on or after October 4, 2000. For the purposes of this sub-subparagraph, “substantial rehabilitation” means a capital investment within any 24-month period in a qualified restaurant or retail store that exceeds 50% of the adjusted basis of the building as calculated for District income tax purposes.
(M) Any property abandoned or underutilized because of perceived or actual contamination by hazardous substances or any property in which the expansion or redevelopment of the property is complicated by perceived or actual contamination by hazardous substances.
(1B) “Qualified restaurant or retail store” means a restaurant or retail store located in an eligible area.
(1C) “Building materials” means all materials necessary for the construction and build-out of real property, including furniture, fixtures, and other equipment installed in the property.
(B) Census tracts 103, 33.01, 94, 95.05, 95.07, or 95.08.
(2) “Qualified supermarket” means a supermarket located in an eligible area.
(iii) Occupies the address under a certificate of occupancy with the use declared as a grocery store.
(B) The term “supermarket” shall include related service departments, such as a kitchen, bakery, pharmacy, or flower shop, of a retail establishment that meets the criteria set forth in subparagraph (A) of this paragraph.
This section is referenced in § 47-1002, § 47-1508, § 47-2005, § 47-2827, § 47-3805, and § 47-4630.
“(1) ‘Fair market rent’ means an amount as determined by the Mayor with reference to the average rent charged to tenants for occupancy of comparable space in other buildings in the underserved area.
“(iii) Occupies at least 6,000 square feet of space.
“(B) The term ‘supermarket’ shall include related service departments, such as kitchens, bakeries, pharmacies, or flower shops of a retail establishment that meet the criteria set by subparagraph (A) of this paragraph.
“(3) ‘Supermarket development’ means a new supermarket for which construction begins on or after September 29, 1988, or an expansion or modernization of an existing supermarket if the expansion or modernization begins on or after September 29, 1988.
D.C. Law 17-138 designated the existing text of par. (1) as subpar. (A); added pars. (1)(B), (1A), (1B); and, in par. (2), deleted “as defined in § 2-1219.20” following “area”.
D.C. Law 18-353, in pars. (1B) and (2), substituted “eligible area” for “priority development area”; and added pars. (1C) and (1D).
The 2012 amendment by D.C. Law 19-171 substituted “an eligible” for “a eligible” in (1B) and (2).
License law, supermarket developments, exemption conditions, see § 47-2827.
Real property exempt from taxation, enumerated, see § 47-1002.
Section 7020 of D.C. Law 22-33 repealed § 4 of D.C. Law 21-204. Therefore the changes made to this section by D.C. Law 21-204 have been implemented.
Applicability of D.C. Law 21-204: § 4 of D.C. Law 21-204 provided that the change made to this section by § 3 of D.C. Law 21-204 is subject to the inclusion of the law’s fiscal effect in an approved budget and financial plan. Therefore that amendment has not been implemented.
For temporary (90 days) amendment of this section, see § 7113 of Fiscal Year 2018 Budget Support Congressional Review Emergency Act of 2017 (D.C. Act 22-167, Oct. 24, 2017, 64 DCR 10802).
For temporary (90 days) repeal of § 4 of D.C. Law 21-204, see § 7020 of Fiscal Year 2018 Budget Support Congressional Review Emergency Act of 2017 (D.C. Act 22-167, Oct. 24, 2017, 64 DCR 10802).
For temporary (90 days) amendment of this section, see § 7113 of Fiscal Year 2018 Budget Support Emergency Act of 2017 (D.C. Act 22-104, July 20, 2017, 64 DCR 7032).
For temporary (90 days) repeal of § 4 of D.C. Law 21-204, see § 7020 of Fiscal Year 2018 Budget Support Emergency Act of 2017 (D.C. Act 22-104, July 20, 2017, 64 DCR 7032).
For temporary (90 day) amendment of section, see § 2 of Supermarket Tax Incentives Clarification Emergency Act of 2008 (D.C. Act 17-268, January 23, 2008, 55 DCR 1499).

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