In this section the following words have the meanings indicated. “Grocery store” means an entity: whose primary business is selling food at retail to the general public for off–premises consumption; and at least 20% of the gross receipts of which are derived from the retail sale of fresh produce, meats, and dairy products. “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. 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. The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may provide, by law, for: the amount and duration of the tax credit under this section; additional eligibility criteria for the tax credit under this section; regulations and procedures for the application and uniform processing of requests for the tax credit; and any other provision necessary to carry out the credit under this section.