In this section the following words have the meanings indicated. “Discount store” means a retail store that offers for sale: a combination and variety of convenience and consumer shopping goods; and the majority of the items in the inventory at a price not to exceed $5. “Retail use” does not include use by: a discount store; a self–service storage facility; a licensed retailer of cigarettes under Title 16 of the Business Regulation Article; a licensed other tobacco products retailer or tobacconist, as defined in § 16.5–101 of the Business Regulation Article; an electronic smoking devices retailer or a vape shop vendor, as defined in § 16.7–101 of the Business Regulation Article; or a holder of a Class A retail alcoholic beverages license under Division II of the Alcoholic Beverages and Cannabis Article. It is the intent of the General Assembly that a property tax credit authorized under this section be granted primarily to defray costs associated with the removal of underground storage tanks and the remediation of any contamination associated with underground storage tanks. The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may grant, by law, a property tax credit under this section against the county or municipal corporation property tax imposed on real property if the use of the real property has been converted from a retail service station to another retail use, a residential use, or a mixed retail and residential use. The tax credit under this section may not be granted for real property unless underground storage tanks located on or formerly located on the real property have been permanently closed in accordance with regulations of the Department of the Environment. 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; regulations and procedures for the application and uniform processing of requests for the tax credit; and any other provision necessary to carry out the tax credit under this section.