§ 10-30. Food Desert Incentive Areas (Personal Property Tax Credit).

(a) Definitions.

(1) In general.

In this section, the following terms have the meanings indicated.

(2) Finance Director.

"Finance Director" means the Director of the City Department of Finance or that Director's designee.

(3) Food desert.

"Food desert" means an area in which:

(i) the distance to a supermarket is more than ¼ mile;

(ii) the median household income is at or below 185% of the Federal Poverty Level, as measured by the most recent 5-year estimate of the U.S. Census Bureau's American Community Survey;

(iii) over 30% of households have no vehicle available, as measured by the most recent 5-year estimate of the U.S. Census Bureau's American Community Survey; and

(iv) the Healthy Food Availability Index average score of all food stores is low, as measured by the Johns Hopkins Center for a Liveable Future.

(4) Food Desert Incentive Area.

"Food Desert Incentive Area" means any area:

(i) that is a food desert;

(ii) that is within ¼ mile of a food desert; or

(iii) that would be a food desert but for the presence of a qualified supermarket.

(5) Personal property.

"Personal property" means any personal property that is subject to the City's tax on personal property.

(6) Qualified supermarket.

"Qualified supermarket' means a supermarket that has been newly constructed or newly substantially renovated to meet the qualifications imposed by this subtitle.

(7) Supermarket.

"Supermarket" means a grocery store that has:

(i) all major food departments, including produce, meat, seafood, dairy, and canned and packaged goods;

(ii) more than 50% of total sales derived from food sales; and

(iii) more than 50% of total floor space dedicated to food sales.

(b) Credit granted.

In accordance with State Tax-Property Article § 9-304(h), a tax credit is granted against the City personal property tax imposed on qualified supermarkets.

(c) Qualifications for credit.

To qualify for the credit granted by this section, a qualified supermarket must:

(1) be located in a Food Desert Incentive Area;

(2) have at least 500 square feet of total floor space dedicated to the sale of fruits and vegetables;

(3) have at least 500 square feet of total floor space dedicated to the sale of other perishable goods, including meat, seafood, and dairy products; and

(4) have expended on new personal property:

(i) for a newly constructed supermarket, an amount equal to the greater of:

(i) $150,000; or

(ii) $25 per square foot of total floor space; or

(ii) for a newly substantially renovated supermarket, an amount based on the supermarket's total floor space, as follows:

(d) Amount of credit.

The amount of the credit granted under this section is equal to:

(1) the amount of personal property tax that would otherwise be due in the current tax year on the supermarket's personal property, less

(2) the amount of any other credit applicable in the current tax year to the personal property, multiplied by

(3) 80%.

(e) Application.

The owner of the personal property for which a credit under this section is being sought must file an application with the Finance Director at least 90 days before the 1^st tax year for which the credit is sought.

(f) Term of credit.

The term of the credit is 10 tax years.

(g) Continuing eligibility.

The owner of the personal property for which a credit has been granted under this section shall ensure that, throughout the credit period, the supermarket:

(1) continues to operate as a supermarket; and

(2) is maintained in full compliance with:

(i) the City Health Article; and

(ii) the City Building, Fire, and Related Codes Article.

(h) Administration.

The Finance Director, after consultation with the Baltimore Development Corporation:

(1) shall, subject to Title 4 {"Administrative Procedure Act – Regulations"} of the City General Provisions Article, adopt rules and regulations to carry out this section, including procedures, forms, and documentation required to apply for the credit authorized by this section and to periodically evidence continuing eligibility for the credit;

(2) in those rules and regulations, may define or further define any terms used in connection with the qualifications for or computation of the credit authorized by this section;

(3) may settle disputed claims arising in connection with the credit authorized by this section; and

(4) may delegate to any other City agency or to the Baltimore Development Corporation any of her or his ministerial powers, duties, or functions in connection with the administration of the credit authorized by this section.