Section 9-254 - Grocery store in low-income area(a)(1) In this section the following words have the meanings indicated.(2) "Grocery store" means an entity: (i) whose primary business is selling food at retail to the general public for off-premises consumption; and(ii) at least 20% of the gross receipts of which are derived from the retail sale of fresh produce, meats, and dairy products.(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.(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.(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) the amount and duration of the tax credit under this section;(2) additional eligibility criteria for the tax credit under this section;(3) regulations and procedures for the application and uniform processing of requests for the tax credit; and(4) any other provision necessary to carry out the credit under this section.