2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 38 - Supermarket Tax Incentives › § 47–3805. Supermarket real property tax rebate

§ 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.
(b) Beginning October 1, 2007, if a qualified supermarket leases real property (or a portion thereof) that is subject to tax under Chapter 8 of this title, the qualified supermarket shall receive a rebate of the tax that represents the qualified supermarket’s pro rata share of the tax levied for the tax year on the real property (or portion thereof) that the qualified supermarket leases if:
(1) The qualified supermarket is liable under the lease for its pro rata share of the tax;
(2) An application for the rebate of the tax is made on or before December 31 of the succeeding tax year; and
(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.
(d) The application shall include:
(1) A copy of the lease; and
(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.
(July 1, 2010, D.C. Law 18-186, § 2(b), 57 DCR 4351.)
Cross References
Gross sales tax, “retail sale” and “sale at retail” defined, exceptions, see § 47-2001.
Emergency Legislation
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).
Temporary Legislation
Section 2(b) of D.C. Law 17-298 added a section to read as follows:
“(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.
“(2) An application for the rebate of the tax is made on or before December 31st of the succeeding tax year; and
“(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.
Section 2(b) of D.C. Law 18-102 added a section to read as follows:
“§ 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.
“(b) Beginning October 1, 2007, if a qualified supermarket leases real property (or a portion thereof) that is subject to tax under Chapter 8 of Title 47, the qualified supermarket shall receive a rebate of the tax that represents the qualified supermarket’s pro rata share of the tax levied for the tax year on the real property (or portion thereof) that the qualified supermarket leases if:
“(1) The qualified supermarket is liable under the lease for its pro rata share of the tax;
“(2) An application for the rebate of the tax is made on or before December 31 of the succeeding tax year; and
“(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.
“(d) The application shall include:
“(1) A copy of the lease; and
“(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.