1. (a)

   1. (1) In this section the following words have the meanings indicated.

   2. (2) “Grocery store” means an entity:

      1. (i) whose primary business is selling food at retail to the general public for off-premises consumption; and
      2. (ii) at least 20% of the gross receipts of which are derived from the retail sale of fresh produce, meats, and dairy products.
   3. (3) “Low-income area” means an area designated, by law, by the Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation as a low-income area for purposes of a tax credit under this section.
2. (b) The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may grant, by law, a tax credit against the county or municipal corporation property tax imposed on real property that is used for a grocery store located in a low-income area.

3. (c) The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may provide, by law, for:

   1. (1) the amount and duration of the tax credit under this section;
   2. (2) additional eligibility criteria for the tax credit under this section;
   3. (3) regulations and procedures for the application and uniform processing of requests for the tax credit; and
   4. (4) any other provision necessary to carry out the credit under this section.

Added by Acts 2010, c. 724, § 1, eff. June 1, 2010.