Loading...
HomeMy WebLinkAbout03-258 ~ . 4.. RESOLUTION NO. 03 - 258 A RESOLUTION ESTABUSHING APPUCATION PROCEDURES AND A REVISED PROPERTY TAX EXEMPTION EUGIBIUTY CHART AND PHASE OUT SCHEDULE FOR NEW OR EXPANDING BUSINESSES APPLYING FOR AN ECONOMIC DEVELOPMENT AD V ALOREM TAX EXEMPTION WHEREAS, the Board of County Commissioners of St. Lucie County, Florida, has made the following determinations: 1. On November 5, 2002, the voters in St. Lucie County approved a referendum authorizing the Board of County Commissioners to grant a local option economic ad valorem tax exemption. 2. On October 6, 1992, this Board adopted Ordinance No. 92-24, which amended Chapter 1-19.3 (TAXATION) of the Code of Ordinances of St. Lucie County, Florida, by creating Article V - Economic Development Ad Valorem Tax Exemption. Section 1-19.3-59 (Eligibility Business or Industry) of Ordinance No. 92-24 provides for the formulation of criteria for determining the length of an exemption and the percentage amount of an exemption pursuant to resolution of this Board. 3. On September 3, 2002, the Board adopted Resolution No. 02-196 establishing a property tax exemption eligibility chart and phase out schedule for new or expanding businesses. 1 ~ . l 4. The Board desires to adopt new application procedures and a revised eligibility chart and phase out schedule for the County's Economic Development Ad Valorem Tax Exemption Program. NOW, THEREFORE, BE IT RESOLVED by the Board of County Commissioners of St. Lucie County, Florida: 1. This Board hereby adopts the application procedures and revised Property Tax Exemptions Phase Out Schedule and Property Tax Eligibility Chart, attached hereto and referred to collectively as Exhibit "A", for purposes of establishing eligibility of a tax exemption for new or expanding businesses. 2. The Board shall have the discretion to modify the eligibility requirements based on other significant factors including, but not limited to, the following: a) The increase in local employment attributable to the new or expanding business; b) The unemployment and underemployment of the available local labor force and the types and wages of jobs created therein; c) The amount of capital investment purchased by the new or expanding business; d) The ability of the County to otherwise meet its total fiscal needs should the requested exemption be granted; 2 l ~ e) The cost of any increased local government services, including but not limited to roads, water, sewer, gas and law enforcement, and other direct expenditures associated with that specific business. 3. The Board reserves the right to require a company receiving an ad valorem tax exemption from the County to refund the exemption amount with interest in the event the company closes the facility that was the subject of the exemption within fifteen (15) years after the Board grants the exemption. 4. Resolution No. 02-196 is rescinded upon adoption of this resolution. 5. This Resolution shall take effect upon adoption. After motion and second, the vote on this resolution was as follows: Chairman Cliff Barnes AYE Vice Chairman Paula Lewis AYE Commissioner Doug Coward NAY Commissioner John Bruhn ABSENT Commissioner Frannie Hutchinson AYE , PASSED AND DULY ADOPTED this 28th day of October, 2003. ..;....,.- 3 .. 4 BY: Ad Valorem Tax Exemption Program 51. Lucie County The St. Lucie Soard of County Commissioners (SOCC) is pleased to provide the application and instructions for the Economic Development Ad Valorem Tax Exemption Program, which is designed to assist economic development through exempting certain property taxes. First, to help determine if you qualify under this incentive program, you should read Section IV, "Do You Qualify for a Tax Exemption". If you have any questions about this program, including eligibility, or regarding the application process, please contact Victoria Stalls, Economic Development Analyst, at (772) 462-2536. Table of Contents I. Program Intent II. Enactment Authority III. Definition of Terms IV. Qualification for Tax Exemption - "Do You Qualify for a Tax Exemption" V. Application for Exemption VI. Exemption Application Process VII. Contact Source for Assistance Attachments A. State Application, County Supplemental Application, Annual Report Forms B. Economic Development Ad Valorem Tax Exemption Ordinances: Ordinance #92-24 C. Section 196.195 F.S. and Section 196.012 Subsections (15) and (16) F.S. D. St. Lucie County Tax Exemption Guidelines 1 I. ProQram Intent The St. Lucie Board of County Commission, in Florida believes that local government should support economic growth by providing an incentive for County employment opportunities that will lead to the improvement in the quality of life for County residents, positive expansion of the economy in terms of new jobs and improvements to real and personal property, and creating jobs in such a way so as not to disadvantage existing businesses while recognizing that productive competition fosters economic growth. The Economic Development Ad Valorem Tax Exemption is a local option tax incentive for new or expanding businesses, which may be granted at the sole discretion of the Board of County Commissioners. Incentives could be provided to businesses of diverse industries that would have a positive impact on the County's economy. Any exemption granted may apply up to one hundred percent (100%) of the assessed value per Section 9 and Section 12 of Article VII, of the Florida State Constitution, of all improvements to real property made by or for the use of a new business and of all tangible personal property of such new business, or up to one hundred (100%) of the assessed value of all added improvements to real property made to facilitate the expansion of an existing business and of the net increase in all tangible personal property acquired to facilitate such expansion of an existing business, provided that the improvements to real property are made or the tangible personal property is added or increased after the date of the preliminary application or one year prior to the filing of the final application. Property acquired to replace existing property may not be considered to facilitate a business expansion. The exemptions may not apply to improvements to real property made by or for the use of new or expanding businesses when such improvements have been included on the tax rolls prior to the preliminary application or one year prior to the filing of the final application. The ability to receive an exemption for the period granted is conditioned upon the applicant's ability to maintain the new business or the expansion of an existing business as defined in Section III.E. and H. throughout the entire exemption period. The applicant will be required to submit a report on an annual basis to the County evidencing satisfaction of this condition. The annual report shall be submitted on the attached form. In addition, any business granted an exemption will furnish to the County or its designee such information as the County or its designee may reasonably require for the purpose of determining continued performance by the business of the conditions stated in the exemption ordinance and the representations made in the application. 2 II. Enactment Authoritv Article VII, Section 3 of the Constitution of the State of Florida and Section 196.1995 Florida Statutes, empower the County to grant Economic Development Ad Valorem Tax Exemptions after the electors of the County, voting on the question in a referendum, authorize such exemptions. In a referendum held on this issue on November 5, 2002, the voters of St. Lucie County authorized the County to grant Economic Development Ad Valorem Tax Exemptions. This exemption program is applicable in all areas of St. Lucie County where the County is the taxing authority. The exemption applies only to taxes levied by St. Lucie County, where the County is the taxing authority. The exemption does not apply to taxes levied by the school district or water management district, fire district or to taxes levied by the voters for the payment of bonds or other special taxes authorized by a vote of the electors pursuant to Section 9 and Section 12. Article VII, of the Florida State Constitution. The Ordinance (Ordinance No. 92-24) that implements the tax abatement program is entitled "Economic Development Ad Valorem Tax Exemption Ordinance of St. Lucie County, Florida". Resolution No. 03-258 provides additional guidelines for implementation of the Ad Valorem Tax Exemption Program. 3 ~ III. Definition of Terms The following words, phrases, and terms shall have the same meanings attributed to them in current Florida Statutes and the Florida Administrative Code, except where the context clearly indicates otherwise: A. Applicant - Any person, firm, partnership, or corporation that files an application with the St. Lucie Board of County Commissioners seeking an economic development ad valorem tax exemption. B. Business - Any activity engaged in by any person, firm, partnership, corporation, or other Business organization or entity, with the object of private or public gain, benefit, or advantage, either direct or indirect. C. County - St. Lucie County. D. Department - The Florida Department of Revenue. E. Expansion of an Existinq Business: 1. As defined in Section 196.012(16), Florida Statutes, an Expansion of an Existing Business means: (a) A business establishing ten (10) or more jobs to employ ten (10) or more full-time employees in this State, which manufactures, processes, compounds, fabricates, or produces for sale items of tangible personal property at a fixed location and which comprises an industrial or manufacturing plant; (b) Any business establishing twenty-five (25) or more jobs to employ twenty-five (25) or more full-time employees in this State, whose Sales Factor, as defined by Section 220.15(5), Florida Statutes, for the facility with respect to which it requests an economic development ad valorem tax exemption is less than 0.50 for each year the exemption is claimed; or (c) Any business located in an Enterprise Zone that increases operations on a site collocated with a commercial or industrial operation owned by the same business. 2. Any expansion of an existing business must increase operations on a site collocated with a commercial or industrial operation owned by the same business, resulting in a net increase in employment of not less than ten percent (10%) or an increase in productive output of 4 not less than ten percent (10%). The ten percent (10%) requirement does not apply to Enterprise Zones. F. Extraordinary as determined by St. Lucie Board of County Commissioners. G. Improvements - Physical changes made to raw land, and structures placed on or under the land surface. H. New Business - As defined in Section 196.012(15), Florida Statutes, a new business means: 1. A Business establishing ten (10) or more jobs to employ ten (10) or more full-time employees in this State, which manufactures, processes, compounds, fabricates, or produces for sale items of tangible personal property at a fixed location and which comprises an industrial or manufacturing plant; or 2. Any business establishing twenty-five (25) or more jobs to employ twenty-five (25) or more full-time employees in this State, whose Sales Factor, as defined by Section 220.15(5), Florida Statutes, for the facility with respect to which it requests an economic development ad valorem tax exemption is less than 0.50 for each year the exemption is claimed; or 3. An office space in this State owned and used by a corporation newly domiciled in this State; provided such office space houses fifty (50) or more full-time employees of such corporation; or 4. A business located in an Enterprise Zone (pursuant to Section 290.0065, Florida Statutes). 5. Any new business must first begin operation on a site clearly separate from any other commercial or industrial operation owned by the same Business. I. Property within a Community Redevelopment Area (CRA) - Any property located within a CRA created pursuant to Section 163.330, et.seg. Florida Statutes where a portion of the County tax revenue will go directly to the CRA. J. Real Property - Shall be defined in Section 192.001, Florida Statutes. K. Sales Factor - As defined in Section 220.15.(5), Florida Statutes, the sales factor is a fraction, the numerator of which is the total sales of the taxpayer in this State during the taxable year or period and the 5 denominator of which is the total sales of the taxpayer everywhere during the taxable year or period. L. State - State of Florida. M. Tanqible Personal Property - Shall be as defined in Section 192.001, Florida Statutes. 6 IV. Qualification for Tax Exemption "Do You Qualifv for a Tax Exemption" Before completing an application, please read the following eligibility requirements that determine whether you qualify for a tax exemption under the "Economic Development Ad Valorem Tax Exemption ordinance of St. Lucie County, Florida" (Ordinance No. 92- 24), A. Ad valorem tax exemptions apply to new businesses locating to St. Lucie County and to expansion of businesses already situated in St. Lucie County. B. New or expanding businesses must make a positive contribution to the economy of St. Lucie County in terms of new jobs and improvements to real and personal property. C. Incentives are applicable to businesses of diverse industries with the exception of retail operations. D. Any and all exemptions granted must result in an economic benefit to the County, i.e., exemptions would support St. Lucie County and its existing businesses. E. The applicant must be a person, firm, partnership, or other Business organization or entity, with the object of private or public gain, benefit, or advantage, either direct or indirect. F. New Business 1. As defined in Section 196.012.(15), Florida Statutes, a new Business must meet the following criteria: (a) A business establishing ten (10) or more jobs to employ ten (10) or more full-time employees in this State, which manufactures, processes, compounds, fabricates, or produces for sale items of tangible personal property at a fixed location and which comprises an industrial or manufacturing plant; or (b) Any business establishing twenty-five (25) or more jobs to employ twenty-five (25) or more full-time employees in this State, whose Sales Factor, as defined by Section 220.15(5), Florida Statutes, for the facility with respect to which it requests an economic development ad valorem tax exemption is less than 0.50 for each year the exemption is claimed; or 7 (c) An office space in this State owned and used by a corporation newly domiciled in this State; provided such office space houses fifty (50) or more full-time employees of such corporation; or (d) A Business located in an Enterprise Zone (pursuant to Section 290.0065, Florida Statutes). (e) Any new business must first begin operation on a site clearly separate from any other commercial or industrial operation owned by the same business. G. Expansion of an Existing Business 1. As defined in Section 196.012(16) Florida Statutes, an Expansion of an Existing Business must meet the following criteria: (a) A business establishing ten (10) or more jobs to employ ten (10) or more full-time employees in this State, which manufactures, processes, compounds, fabricates, or produces for sale items of tangible personal property at a fixed location and which comprises an industrial or manufacturing plant; or (b) Any business establishing twenty-five (25) or more jobs to employ twenty-five (25) or more full-time employees in this State, whose Sales Factor, as defined by Section 220,15(5) Florida Statutes, for the facility with respect to which it requests an economic development ad valorem tax exemption is less than 0.50 for each year the exemption is claimed; or (c) Any business located in an enterprise zone that increases operations on a site collocated within commercial or industrial operation owned by the same business, 2. Any expansion of an existing business must increase operations on a site collocated with a commercial or industrial operation owned by the same business, resulting in a net increase in employment of not less than ten percent (10%) or an increase in productive output of not less than ten percent (10%). The ten percent (10%) requirement does not apply to Enterprises Zones. H. The exemptions shall not accrue to improvements to real property made by or for the use of new or expanding businesses when such 8 improvements have been included on the tax rolls prior to the preliminary application or one year prior to the filing of the final application. I. Property acquired to replace existing property shall not be considered to facilitate a business expansion. J. No exemption shall be granted for the land upon which new or expanding businesses are to be located. K. The ability to receive an exemption for the period granted is conditioned upon the applicant's ability to maintain the new business or the expansion of an existing business throughout the entire period. L. Any existing business in violation of any federal, State, or local law or regulation governing environmental matters is not eligible for an exemption. 9 V. Application for Exemption A. Any eligible person, firm, partnership, or corporation, which desires an exemption, must file with the County's Economic Development Division, an application prescribed by the State Department (Form DR-418, and County Supplemental application. B. The application requests that the County adopt an ordinance granting the applicant the exemption and includes, at a minimum, the following: 1. The name and location of the new business or the expansion of an existing business; 2. A description of the improvements to the real property for which an exemption is requested and the date of commencement of construction of such improvement and estimated completion date; 3. A description of the tangible personal property for which an exemption is requested and the dates when such property was or is to be purchased. 4. Proof, to the satisfaction of the County, that the applicant meets the criteria for a new business or for an expansion of an existing business as defined in Section III; 5. The following information: (a) anticipated total number of employees and new employees; (b) expected number of employees who will reside in St. Lucie County; (c) average wage of employees (excluding the top executive's salary) ; (d) type of Industry or business; (e) environmental impact of business; (f) anticipated volume of business or production; (g) whether relocation or expansion would occur without the exemption; (h) cost and demand for services; 10 (i) source and supplies (local or otherwise); (j) whether business will be/is located in a community redevelopment area; 6. Other information deemed necessary by St. Lucie County. C. If a new Business or an Expansion of an Existing Business is locating in a Community Redevelopment Area, the Community Redevelopment Board shall be provided with a copy of the application for review and comment. Input from the Community Redevelopment Board will be considered in deciding whether an application is to be granted. Should the Community Redevelopment Board object to the granting of Tax Exemption, the agency may submit an objection in writing to the BOCC for its consideration. 11 VI. Exemption Application Process The "fully completed" Economic Development Ad Valorem Tax Exemption final application must be filed with the St. Lucie County, Economic Development Division, by a representative of the company. The threshold for eligibility is whether the Business meets the definition of a new business or of an expansion of an existing business as defined in Section III, and one which is not an ineligible Business or industry. The County will take action on the final application, including the enactment of the required ordinance should the County decide to grant the exemption, within ninety (90) days from the date that a fully completed final application is accepted. During this 90- day period, interested agencies and parties will have an opportunity to review and comment on the application. To impact the November tax bill, the final application must be submitted by March 151 of the same year. The following steps provide the applicant a reasonable understanding of St. Lucie County Economic Development Ad Valorem Tax Exemption process and requirements. Step 1: Preliminarv Application Submittal: It is recommended that anyone contemplating whether to file an exemption application must first contact the County's Economic Development Division, and request a meeting to assess the feasibility of filing an exemption application and acquire assistance in completing the preliminary application. Step 2: Submission of Preliminarv Application to the County: On behalf of the applicant, the representative of the company will submit one original of the State application, the County supplemental application, a one-page narrative describing the business, and appropriate attachments. The applicant will also submit a map identifying the location and configuration of the subject property with legal description. Step 3: Preliminarv Eligibilitv and County Commission Resolution: The County Economic Development Office will accept and review the application for preliminary eligibility. The Economic Development Division will review and notify the applicant of eligibility and/or any application deficiencies within thirty (30) days of submission. Step 4: Preparation of the Final Application: Upon receipt of the final application, the County's Economic Development Division will: (1) determine eligibility; (2) request the Property Appraiser to conduct its analysis; (3) conduct an economic impact analysis; and (4) advertise for a public hearing to consider adopting an exemption ordinance on behalf of the business. Step 5: Review. Analvsis and Recommendation of the Property Appraiser and EDD: Within a gO-day period, copies of the application are to be reviewed by the St. Lucie County Property Appraiser's Office and St. Lucie County staff. Any legal issue will be referred to the County Attorney's Office for review and comment. The Property Appraiser will review the application and provide in writing the fiscal 12 impact of granting the exemption, sign the State application, and forward to St. Lucie County Economic Development Division's Office. As required by Florida Statute the Property Appraiser's report will include the following: 1. The total revenue available to the County for the current fiscal year from ad valorem tax sources or an estimate of such revenue if the actual total available revenue cannot be determined; 2. The amount of revenue lost to the County for the current fiscal year by virtue of exemptions previously granted, or an estimate of such revenue if the actual revenue lost cannot be determined. 3. An estimate of the amount of revenue which would be lost to the County for the current fiscal year if the exemption applied for was granted had the property for which the exemption is requested otherwise been subject to taxation; and 4. A determination as to whether the property for which an exemption requested is to be incorporated into the new business or the expansion of an existing business, or into neither, which determination the Property Appraiser shall also affix to the face of the application. Upon request, the Department will provide the Property Appraiser such information as it may have available to assist in making this determination. St. Lucie County staff will review a copy of the application. The EDD staff will conduct an economic impact analysis and forward its comments to the County Administrator. Step 6: Preparation of the Exemption Ordinance: The Economic Development Division will forward to the County Attorney's Office for preparation of the Ordinance and for scheduling the exemption application and ordinance, including the report from the Property Appraiser, the economic impact analysis from the Economic Development Division, and the County staff recommendation to be considered by the St. Lucie County Board of Commissioners. After consideration of the application and the report of the Property Appraiser on the application, the County may choose to adopt an ordinance granting the exemption to a new or expanding business. If granted, the ordinance shall include the following information: 1. The name and address of the new business or expansion of an existing business; 2. The total amount of revenue available to the County from ad valorem tax sources for the current fiscal year, the total amount of the revenue lost to the County for the current fiscal year by virtue of 13 exemptions currently in effect, and the estimated amount of revenue attributable to the exemption granted to the new or expanding business. 3. The expiration date of the exemption, which is no more than ten (10) years or less (depending on the duration of the exemption granted) from the date the County enacts the ordinance granting the exemption; and 4. A finding that the business meets the definition of a new business or of an expansion of an existing business as set forth in Section III. Step 7: The Guidelines for DetermininQ the PercentaQe of Exemption. See attached Program Guidelines for point calculation using number of jobs, hourly wage and investment. Then go to attachment Chart A which defines the exemption guidelines for determining the tax exemption percentage per year for property located outside a CRA area or Chart B is for property located within a CRA area. Property located outside a CRA area will have the tax exemption on both Real Property and Tangible Personal Property while a property located within a CRA area will have a tax exemption on Real Property Only. Note: These are guidelines only. Each exemption is determined on an individual case basis by the Board of County Commissioners. 14 VII. Contact Source for Assistance Exemption applications are available at the County's Economic Development Division in the County Office on 2300 Virginia Avenue, Fort Pierce. Inquiries on the tax exemption program will be handled by this County Division. However, the Property Appraiser's Office will handle inquiries that pertain to Property Appraiser information only. An applicant/agent who is trying to determine the viability of filing an application should contact St. Lucie County Economic Development Division. St. Lucie County Economic Development Division 2300 Virginia Avenue Fort Pierce, Florida 34982 (772) 462-1550 phone (772) 462-1579 facsimile Larry Daum, Economic Development Mgr. Victoria Stalls, Economic Development Analyst 15 8t Lucie County Ad Valorem Tax Exemption Program Program Guidelines New or Existin2 Business - Number of iobs created 25-49 50-99 100-199 200+ Points 5 7 9 10 Note: Existing business must be a minimum of 10% increase in employees to qualify Avera2e Hourlv Wa2e Rate for New Emplovees Less than $12.00 per hour 90% of average - $12.00 per hour Average - $13.34 per hour 25% above the average - $16.68 per hour 50% above the average - $20.00 per hour 100% above the average - $26.68 per hour Capital Investment $150,000 - $1,000,000 $1,000,001 - $5,000,000 $5,000,001 and up Scoring - see Attachment 1 Points -4 2 4 6 10 12 Points 2 4 6 Adjustment Consideration #1: The St Lucie County Commissioners may consider an individual or company documentation indicating that the business is going to be critical to attracting other key businesses of that industry cluster; in those incidences, program guidelines may be adjusted on a case-by-case basis. Note: These are guidelines only. Each exemption is determined on an individual case basis by the Board of County Commissioners. 16 Revised 10/28/03 :,g :,g :,g :,g :,g :,g :,g :,g :,g :,g (') 0 a 0 0 a a 0 0 0 0 0 0 .... 0 0 0 0 0 0 0 0 0 0 0 ... L!) L!) 0 N III t: Gl > 0 .... :,g :,g :,g :,g :,g :,g :,g :,g :,g :,g :,g aI 0 0 0 a 0 0 0 0 0 0 a 0 0 0 0 0 0 0 0 0 0 0 ... N N L!) L!) L!) 0 III .... Gl > :,g :,g :,g :,g :,g :,g :,g :,g :,g :,g :,g :,g CO 0 0 0 0 0 0 0 a 0 0 a 0 0 0 0 0 0 0 0 0 0 0 0 0 ... N (') (') L!) L!) L!) 0 0 III .... .... Gl > >- :,g :,g :,g :,g :,g :,g :,g :,g :,g :,g :,g :,g :,g f"- a a a 0 a 0 0 0 0 0 0 0 0 t: 0 0 0 0 0 0 0 0 0 0 0 0 0 Gl ... N '<t '<t '<t L!) L!) L!) 0 0 0 0 0 III ~ 0 ... Gl C. > 0 Iii m t:: :,g :,g :,g :,g :,g :,g :,g :,g :,g :,g :,g :,g :,g Q) 0 <D 0 0 a 0 0 0 0 0 0 a 0 0 0 = 0 0 0 0 0 0 0 0 0 0 0 0 0 III ... N '<t L!) L!) L!) L!) L!) 0 0 0 0 >- ... Q) III ~ .c c. Q) III > "C 'w E t:: III III :,g :,g :,g :,g :,g :,g :,g :,g :,g :,g :,g :,g :,g :,g .c III >- Il) 0 0 a 0 0 0 0 :>. 0 0 0 0 a 0 0 Q) ... t: 0 0 0 0 0 0 0 t: 0 0 0 0 0 0 0 III Cl ... N '<t <0 <0 <0 <0 L!) L!) 0 0 0 0 0 0 Q) III Q) .... III ... c.. Gl c.. (,) c. 0 > 0 Iii ... ... t:: C. C. :J 0 Iii :,g :,g :,g :,g :,g :,g :,g Iii :,g :,g :,g :,g :,g :,g :,g "C =a 0 0 0 0 0 0 0 0 0 a 0 0 a 0 'S: Q) ..,. L!) 0 0 0 0 0 0 Q) 0 0 0 0 0 0 0 '6 E a: ... N '<t <0 f"- f"- f"- f"- a: L!) 0 0 0 0 0 0 Gl .c: III >- ~ ~ ~ .... ~ ~ .S >< '0 > C t:: W .c 0 III >< t:: t:: t:: III :,g :,g :,g :,g :,g :,g :,g :,g :,g :,g :,g :,g :,g :,g 0 I- 0 0 0 0 0 0 0 0 0 a 0 0 a 0 a 0 ?- M 0 0 0 0 0 0 0 0 0 0 0 0 0 0 "C E ,!!! ... L!) <0 CO CO CO CO CO ,!!! 0 0 0 0 0 0 0 Z III ~ ~ Q) Q) ... w ... t:: Q) t:: Q) :i:.2 0 > 0 "C J: III a a 'w 0> E :,g :,g :,g :,g :,g :,g :,g E :,g :,g :,g :,g :,g :,g :,g t:: <("C Q) 0 0 0 0 0 a a Q) 0 0 0 0 0 0 a 0 C'II L!) 0 0 0 0 0 0 0 0 0 0 0 0 0 (,) ~~ >< ~ l'- CO 0> 0> 0> 0> 0> >< 0 0 0 0 0 0 0 .!!! Q) Q) ~ ~ .... ~ ~ ~ ~ CIl Q) III t:: t:: :E > :E 0 :J 0 l- I- a 0 :,g :,g :,g :,g :,g :,g :,g :,g :,g :,g :,g :,g :,g :,g E Q) .... 0 0 0 a a 0 0 0 0 0 a 0 0 a 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Q) '(j ... 0 0 0 0 0 0 0 0 0 0 0 0 0 0 >< :J III .... ~ .... ~ ~ ~ Q) ..J III Q) .c: (j) Gl > (,) ... III <( W <( III Q) :>. a: ... C 0 <( t:: <( 0 0 a: Q) z III 0 .S 'E Qj <( '0 m ~ c. :J t: Iii N L!) CO '<t t: N L!) CO '<t Cl III N N + III N N + III .c: ~ 0> 6 M to en c\J L!) .c: 0> 6 M to en c\J L!) 0 r-:.. ~ ~ N N 0 r-:.. ~ ~ .... N N .!!! t: III .c: 0 III :E I- ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ (') c 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 ... l!) l!) 0 ~ ... ... ra <Xl Ql C\J > 0 ... ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ en 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 ... C\J C\J l!) l!) l!) 0 ra ... Ql > ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ClO 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 ... C\J (') (') l!) l!) l!) 0 0 ra ... ... Ql > >- ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ..... 0 0 0 0 0 0 0 0 0 0 0 0 0 1:: 0 0 0 0 0 0 0 0 0 0 0 0 0 Ql ... C\J '<t '<t '<t l!) l!) l!) 0 0 0 c.j 0 ra U Ql c: > 0 ili lD c ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ Ql 0 ID 0 0 0 0 0 0 0 0 0 0 0 0 0 :5 0 0 0 0 0 0 0 0 0 0 0 0 0 CIl ... C\J '<t U') l!) l!) U') l!) 0 0 0 0 >- Qj ra ... .0 Q. Ql CIl 'tl > 'iij E c ra ra ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ .0 ra >- II) 0 0 0 0 0 0 0 :>. 0 0 0 0 0 0 0 Ql ... 1:: 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Cl ... C\J '<t (0 (0 (0 (0 1:: l!) l!) 0 0 0 0 0 CIl 0 Ql ra Ql ... ... ra ... a. Ql a. CJ Q. 0 > 0 ili c: ... c Q. ::::I .2 ili ~ ~ ~ ~ ~ ~ ~ ili ~ ~ ~ ~ ~ ~ ~ 'tl Q. 0 0 0 0 0 0 0 0 0 0 0 0 0 0 'S; Ql '<t l!) 0 0 0 0 0 0 Ql 0 0 0 0 0 0 0 'ti E a: ... C\J '<t (0 ..... ..... ..... ..... a: l!) 0 0 0 0 0 0 ra ... ... ... .!: Ql .s::. Ql >- >< '0 > '2 c W .0 0 ra >< c c c ra ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ I- 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 ?- M 0 0 0 0 0 0 0 0 0 0 0 0 0 0 -g E ,!!! ... l!) (0 <Xl <Xl <Xl <Xl <Xl .!!! 0 0 0 0 0 0 0 Z Ql ra ... ... ... ... w C Ql C Ql ... .2 > .2 :E 0 'tl J: ili Q. Q. 'iij u> E ~ ~ ~ ~ ~ ~ ~ E ~ ~ ~ ~ ~ ~ ~ c ~~ Ql 0 0 0 0 0 0 0 Ql 0 0 0 0 0 0 0 0 N U') 0 0 0 0 0 0 0 0 0 0 0 0 0 CJ >< ... ..... <Xl en en en en en >< 0 0 0 0 0 0 0 .!!! <c?: Ql ra Ql ... ... ... ... CIl Ql CIl C c :E > :E 0 ::::I 0 l- I- :;::: U ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ a. Ql ... 0 0 0 0 0 0 0 0 0 0 0 0 0 0 E 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Ql 'u ... 0 0 0 0 0 0 0 0 0 0 0 0 0 0 >< ::::I ra ... ... ... ... ... ... ... ... Ql ..J ra Ql > .s::. en Ql CJ <f ra w <c ra Ql ~ a: <f u c c <c 0 0 a: Ql z CIl u .!: 1: Gi '0 'tl <c Q. lD ':; 1:: ili C\J l!) <Xl '<t 1:: C\J l!) <Xl '<t Cl ra ... C\J C\J + ra C\J C\J + ra .s::. '0 en 6 M cb d:. N .s::. en 6 M cb d:. N r-:.. l!) r-:.. l!) .!!! u I- ... ... ... ... C\J C\J U ... C\J C\J 1:: ra .s::. U .!!! .s::. I- St. Lucie County Board of County Commissioners Economic Development Ad Valorem Tax Exemption Ordinance No. 92-24, St. Lucie County Code of Ordinances Chapter 196, Florida Statues ANNUAL REPORT I Applicant Name: As required by the Economic Development Ad Valorem Tax Exemption Ordinance 03-258, Board of County Commissioners S1. Lucie County, Florida, this form is to be filed with the Board of County Commissioners no later than January 31 of each year the exemption is desired. 1. Business Name: Mailing Address: city/zip 2. Name of person in charge or owner of Business: Telephone No.: (_) Fax No.: (_) 3. Location of Business (legal description and street address) of property for which this report is filed: 4. Date Business opened at this facility: 5. a. Description of the improvements to real property for which this exemption is requested: b. Date of commencement of construction of improvements: 6. a. Description of the tangible personal property for which this exemption is requested and date when property was purchased: (Provide this information on State form DR-405 (Tangible Personal Property) b. Average Value of Inventory on hand: 7. Have you maintained the definition of a "New Business" [ ] or an "Exemption of an Existing Business" [ ] [ ] Yes [] No 8. Describe the Type or Nature of Your Business: 9. Trade Level (check as many as apply): [] Wholesale [ ] Manufacturing [] Professional [ ] Office [ ] Service [ ] Other 10. a. Number of new full-time employees employed in St. Lucie County, Florida: (1) Increase in productive output resulting from this expansion % (2) Number of St. Lucie County residents employed (3) Total number of hours worked during calendar year of exemption 1 . (4) Total gross wages paid during calendar year of exemption (less the top executive's salary) (5) Number of employees prior to filing for an exemption 11. Sales factor for the facility requesting exemption: Total sales in Florida from this facility - one (1) location only di vided by total sales Everywhere from this facility - one (1) location only = 12. For office space owned and used by a corporation newly domiciled in the state of Florida: a. Date of incorporation in Florida: b. Number of fuIl-time employees at this location: 13. If requesting an exemption due to location in a slum or blighted area, please furnish such additional information as required by the Board of County Commission or Property Appraiser. I agree to furnish such other reasonable information as the Board of County Commissioners, St. Lucie County, Florida, may request in regard to the exemption. I hereby certify that the information and valuation stated by the above by me is true, correct, and complete to the best of my knowledge and belief. (If prepared by someone other than the taxpayer, his declaration is based on all information for which he has any knowledge.) DATE: SIGNED: (Preparer) SIGNED: (Taxpayer) (Preparer) TITLE: (Preparer's Telephone Number) PROPERTY APPRAISER'S USE ONLY 1. Estimate of the revenue which will be lost to the County during the current fiscal year had the exempt property otherwise been subject to taxation: 2. Estimate of the taxable value lost to the County: Improvements to real property: Tangible Personal Property: DATE: SIGNED: (Property Appraiser) ECONOMIC DEVELOPMENT DIVISION (EDD) USE ONLY Total number of employees: Current hourly wage: RETURN TO BE FILED NO LATER THAN JANUARY 31 10-28.03 . H:\ECONOMIC\ADV ALOREM\APPLICA TION 2 , ' , St. Lucie County Board of County Commissioners Economic Development Ad Valorem Tax Exemption Ordinance No. 92-24, St. Lucie County Code of Ordinances Chapter 196, Florida Statues SUPPLEMENT AL APPLICATION I Applicant Name: NOTICE: This supplement is to be used by the Applicant to provide additional information required by the Economic Development Tax Abatement Ordinance 03-258, Board of County Commissioners, St. Lucie County, Florida; and to provide other information requested by the Board of County Commissioners and the entities that will review the application. Please provide a one page narrative describing the company and the relocation/expansion plans. 1. Length of exemption requested is a total of years (length of exemption approved is sole discretion of the Board of County Commissioners and commences on the adoption date of the ordinance granting the exemption). 2. Property Owner Name: Address: Telephone No.: (_) 3. Authorized Agent: Address: city/zip Fax No.: (_) city/zip Telephone No.: (_) Fax No.: (_) 4. Type of Industry or Business: 5. Anticipated new capital investment as a result of expansion or relocation of Business: New construction: New tangible personal property: 6. Environmental impact of Business. (Identify the number of and type of environmental permits required as a result of this project: e.g. air, soil and water pollution, water and sewer, dredge and fill, stormwater, industrial waterway): 7. This relocation or expansion would not occur without the exemption: Yes [ ] 8. Source of supplies (local or otherwise): % source of supplies County: % source of supplies Florida: % source of supplies out-of-State: 9. Business is/will be located in a community redevelopment area: Yes [] No [ ] Name of area: No [ ] 1 . , " .. I hereby confirm the information provided by to the Board of County Commissioners, Economic Development Division, St. Lucie County, Florida, for the purpose of calculating the economic impact and benefit of the proposed tax abatement is true, accurate and complete. I further confirm that is not in violation of any federal, State or local law, or regulation governing environmental matters: DATE: SIGNED: (Preparer) SIGNED: (Taxpayer) (Preparer) TITLE: (Preparer's Telephone Number) ECONOMIC DEVELOPMENT DIVISION (EDD) USE ONLY EDD Economic Impact Analysis: Staff's recommendation: Date: Signed: (print name and title) 10-07-03 - H:\ECONOMIC\ADV ALOREM\SUPPLEMENTAL APPLICATION 2 . . " .. St. Lucie County Board of County Commissioners Economic Development Ad Valorem Tax Exemption Ordinance No. 92-24, St. Lucie County Code of Ordinances Chapter 196, Florida Statues SUPPLEMENTAL APPLICATION I Applicant Name: NOTICE: This supplement is to be used by the Applicant to provide additional information required by the Economic Development Tax Abatement Ordinance 03-258, Board of County Commissioners, St. Lucie County, Florida; and to provide other information requested by the Board of County Commissioners and the entities that will review the application. Please provide a one page narrative describing the company and the relocation/expansion plans. 1. Length of exemption requested is a total of years (length of exemption approved is sole discretion of the Board of County Commissioners and commences on the adoption date of the ordinance granting the exemption). 2. Property Owner Name: Address: city/zip Telephone No.: (_) 3. Authorized Agent: Address: Fax No.: (_) citylzip Telephone No.: (_) Fax No.: (_) 4. Type of Industry or Business: 5. Anticipated new capital investment as a result of expansion or relocation of Business: New construction: New tangible personal property: 6. Environmental impact of Business. (Identify the number of and type of environmental permits required as a result of this project: e.g. air, soil and water pollution, water and sewer, dredge and fill, stormwater, industrial waterway): 7. This relocation or expansion would not occur without the exemption: Yes [ ] 8. Source of supplies (local or otherwise): % source of supplies County: % source of supplies Florida: % source of supplies out-of-State: 9. Business is/will be located in a community redevelopment area: Yes [] No [ ] Name of area: No [ ] 1 . " ~ I hereby confirm the information provided by to the Board of County Commissioners, Economic Development Division, St. Lucie County, Florida, for the purpose of calculating the economic impact and benefit of the proposed tax abatement is true, accurate and complete. I further confirm that is not in violation of any federal, State or local law, or regulation governing environmental matters: DATE: SIGNED: (Preparer) SIGNED: (Taxpayer) (Preparer) TITLE: (Preparer's Telephone Number) ECONOMIC DEVELOPMENT DIVISION (EDD) USE ONLY EDD Economic Impact Analysis: Staff's recommendation: Date: Signed: (print name and title) 10-28-03 - H:\ECONOMIC\ADV ALOREM\SUPPLEMENT AL APPLICATION 2 . . . .., St. Lucie County Board of County Commissioners Economic Development Ad Valorem Tax Exemption Application Ordinance No. 92-24, St. Lucie County Code of Ordinances Chapter 196, Florida Statues To be filed with the Board of County Commissioners, Economic Development Division of St. Lucie County, Florida, no later than March 1 of the year the exemption is desired to take effect. Please attach additional information, if necessary or requested. 1. Business Name: Mailing Address: citylzip 2. Name of person in charge or owner of Business: Telephone No.: (_) Fax No.: (_) 3. Location of Business (legal description and street address) of property for which this report is filed: 4. Date Business opened or will open at this facility: 5. a. Description of the improvements to real property for which this exemption is requested: b. Date of commencement of construction of improvements: 6. a. Description of the tangible personal property for which this exemption is requested and date when property was, or is to be, purchased: Original Taxpayer's Taxpayer's Appraiser's Date of Estimate Use Only Age Value of Condition Estimate of Class or Item Purchase Cost Fair Market Good Avg. Poor Condition 1 .. , . + b. Average Value ofInventory on hand: c. Any additional person property not listed above for which an exemption is claimed must be returned on form DR-405 (Tangible Personal Property Tax Return) and a copy attached to this form. 7. Do you desire an exemption as a: "New Business" [ ] or as an "Exemption of an Existing Business" [ ] 8. Describe the Type or Nature of Your Business: 9. Trade Level (check as many as apply): [] Wholesale [ ] Manufacturing [] Professional [ ] Office [ ] Service [ ] Other 10. a. Number of new full-time employees to be employed in St. Lucie County, Florida: b. If expansion of an existing business: (1) Net increase in employment (2) Increase in productive output resulting from this expansion (3) Number of St. Lucie County residents employed by Business c. Average hourly wage 11. Sales factor for the facility requesting exemption: Total sales in Florida from this facility - one (1) location only divided by total sales Everywhere from this facility - one (1) location only = 12. For office space owned and used by a corporation newly domiciled in the state of Florida: Date of incorporation in Florida: a. Number of full-time employees at this location: 13. If requesting an exemption due to location in a slum or blighted area, please furnish such additional information as required by the Board of County Commission or Property Appraiser. I hereby request the adoption of an ordinance granting an exemption from ad valorem taxation on the above property pursuant to Section 196.1995, Florida Statues. I agree to furnish such other reasonable information as the Board of County Commissioners or the Property Appraiser may request in regard to the exemption requested herein. I hereby certify that the information and valuation stated above by me is true, correct, and complete to the best of my knowledge and belief. (If prepared by someone other than the taxpayer, his declaration is based on all information of which he has any knowledge.) DATE: SIGNED: (Preparer) SIGNED: (Taxpayer) (Preparer) TITLE: (Preparer's Telephone Number) 2 .. '" . . PROPERTY APPRAISER'S USE ONLY 1. Total revenue available to the county or municipality for the current fiscal year from ad valorem tax sources: 2. Revenue lost to the County or municipality for the current fiscal year by virtue of exemptions previously granted under this section: 3. Estimate of the revenue which would be lost to the County or municipality during the current fiscal year if the exemption applied for were granted had the property for which the exemption is requested otherwise subject to taxation: 4. Estimate of the taxable value lost to the County if the exemption applied for were granted: Improvements to real property: Tangible Personal Property: 5. I have determined that the property listed above meets the definition, as defined in Section 196.012 (15) or (16), Florida Statues, as a New Business [ ], as an Expansion of an Existing Business [ ], or Neither [ ]. 6. Last year for which exemption my be applied: DATE: SIGNED: (Property Appraiser) RETURN TO BE FILED NO LATER THAN MARCH 1 ] 0-07 -03 - H:\ECONOMIC\ADV ALOREM\APPLICA TION 3