Title 47 — Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
61 chapters · 1,826 sections in this title.
D.C. Code § 47-3801 Definitions
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For the purposes of this chapter, the term: (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 rehabilitatio…
D.C. Code § 47-3802 Tax exemption
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(a) The development of a qualified supermarket, qualified restaurant, or retail store shall be eligible for: (1) A 10-year real property tax exemption under § 47-1002(23); (2) A 10-year exemption from the license fee under § 47-2827(b); (3) A 10-year personal property tax exempti…
D.C. Code § 47-3803 Tax and license fee incentives
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Repealed Repealed.
D.C. Code § 47-3804 Rules
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The Mayor shall, pursuant to subchapter I of Chapter 5 of Title 2, issue rules to implement the provisions of this chapter.
D.C. Code § 47-3805 Supermarket real property tax rebate
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(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) …