This law provides a tax credit against the City personal property tax imposed on qualified supermarkets within defined "food desert incentive areas."
The law refers to "food deserts" and "food desert incentive areas." § 10-30(a)(3), (a)(4).
The law refers to the "Healthy Food Availability Index." § 10-30(a)(3)(iv).
The finance director adopts rules and regulations, defines terms, settles disputes, and delegates powers, duties, or functions. § 10-30(h).
The law refers to granting a tax credit. § 10-30(b).
This policy is located in the Baltimore, Maryland City Code, Article 28 -Taxes, Division II - Property Tax, Subtitle 10 - Credits. History: Ord. 15-434; Ord. 16-503; Ord. 18-151.
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