{"data":{"id":"us-dc/d.c.-code-47-4650.01","jurisdiction":"us-dc","citation":"D.C. Code § 47-4650.01","heading":"Father \u0026 Sons, LLC; Lot 819, Square 5912.","body":"(a)\nThe real property described as Lot 819, Square 5912 (\"Property\"), shall be exempt from the tax imposed by Chapter 8 of this title for the period beginning October 1, 2018 and ending September 30, 2027, as long as:\n(1)\nThe Property is leased by Father \u0026 Sons, LLC;\n(2)\nThe Property is used for restaurant purposes;\n(3)\nAt least 51% of permanent jobs in the restaurant are filled by District residents, with a minimum of 31% of the District resident jobs reserved for Ward 8 residents;\n(4)\nAll apprenticeships are reserved for District residents with preference given to Ward 8 residents; and\n(5)\nThe benefit of this exemption is passed on to Father \u0026 Sons, LLC in the form of reduced rent equal to the amount of the tax exemption.\n\n(b)\n(1)\nIn each year of the exemption period, the Mayor shall certify to the Office of Tax and Revenue the Property's eligibility for the exemption provided pursuant to subsection (a) of this section. The Mayor's certification shall include:\n(A)\nThe Property's owner and lessee, the use of the Property, and the term of the lease;\n(B)\nThe amount of the tax exemption passed to the lessee as a reduction in rent;\n(C)\nA description of the eligible Property by street address, square and lot, the eligible premises, including the floor, or floors, location, and square footage of the area eligible for the exemption, and the date that eligibility begins or ends; and\n(D)\nAny other information that the Mayor considers necessary or appropriate.\n(2)\nIf at any time the Mayor determines that the occupant has become ineligible for the exemption provided pursuant to subsection (a) of this section, the Mayor shall notify the Office of Tax and Revenue and shall specify the date that the Property became ineligible.","path":["Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]","Chapter 46. Special Tax Incentives."],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-4650.01","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"b39f4e4a422850ddb63bace603f65b9ca02fd61c3edf0a0b5f3bb92e8b95e649","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-4650","next":"us-dc/d.c.-code-47-4651"},"notice":"GroundRules: Original legal text. Not legal advice."}