HomeMy WebLinkAbout01-022· ORDINANCE NO. 01-22
AN ORDINANCE AMENbIN6 ORDINANCE NO.92-24 BY
AMENbIN6 SECTION 1 - 19.3-56 (6ENERAL) OF THE CODE
OF ORDINANCES OF ST. LUCIE COUNTY, FLORIDA,
PROVIDIN~ AN AMENDED ATTACHMENT 1; PROVIDIN6
FOR CONFLICTIN6 PROVISIONS, SEVERABILITY AND
APPLICABILITY; FILIN6 WITH THE DEPARTMENT OF
STATE; EFFECTIVE DATE; ADOPTION AND
CODIFICATION
WHEREAS, the Board of County Commissioners of St. Lucie County, Florida, has mode
the following determinations:
1. On October 6, 1992, this Board adopted Ordinance No. 92-24 which created
on Economic bevelopment Ad Valorem Tax exemption; established on exemption for certain
od valorem taxation for certain new end expanding business properties; provided definitions
and procedures for the applicability for exemption; specified duties of the property
appraiser in connection with such property.
2. Ordinance No. 92-24 took effect upon o majority vote in the November 3, 1992
election.
3. Pursuant to Section 19§.022, Florida Statutes (2000), the County has received
permission from the Deportment of Revenue to use the attached EDA6-1 in lieu of DR-418.
NOW, THEREFORE, BE It ORDAINED, by the Boord of County Commissioners of
St. Lucie County, Florido:
PART A.
AMENDMENT OF 5ECT'J:ON 1-19.3-56 ~,ENERAL.
Section 1-19.3-56 of the Code of Ordinances of St. Lucie County, Florida, is hereby
amended to read as follows:
Section 1-19.3-56.
~eneral
The Economic Development Ad Valorem Tax Exemption is a local option tax incentive
for new or expanding business which may be granted or refused at the sole discretion of the
Board. To apply for such an exemption, a business locating or expanding in the incorporated
or unincorporated area of St. Lucia County must file an application Form EDAG-t, attached
hereto as Amended Attachment ! with the Board.
PART B. CONFLTCTZN~ PROVT$1'ONS.
Special acts of the Florida. legislature applicable only to unincorporated areas of St.
Lucia County, and adopted prior to ,Tanuary I, 1969, County ordinances and County resolutions,
or parts thereof, Jn conflict with this ordinance are hereby superseded by this ordinance to
the extend of such conflict.
PART ¢. SEVERABZLTTY AND APPLTCAB'rLTTY.
If any portion of this ordinance is for any reason held or declared to be
unconstitutional, inoperative, or void, such holding shall not affect the remaining portions of
this o~dinance. If this ordinance or any provision thereof shall be held to be inapplicable to
any pearson, property, or circumstance, such holding shall not affect its applicability to any
other person, property, or circumstance.
PART D. FILl:NC W:~I'H THE DEPARTMENT OF STATE.
The Clerk is hereby directed forthwith to send a certified copy of this ordinance to
the Bureau of Administrative Code and Laws, Department of State, The Capitol, Tallahassee,
Florida 32304.
PART E.
EFFEC'1-J:VE DATE.
This ordinance shall take effect thirty (30) days after formal adoption by the Board
of County Commissioners.
PART F. ADOPT'J:ON.
After motion and second, the vote on this ordinance was as follows:
Chairman Frannie Hutchinson
AYE
Vice Chairman Doug Coward
Commissioner Cliff Barnes
AYE
AYE
Commissioner Paula Lewis
AYE
Commissioner ,Tohn Bruhn
AYE
PART G. CODIFICATION
Provisions of this ordinance shall be incorporated in the Code of Ordinances of St.
Lucia County, Florida, and the word "ordinance" may be changed to "section", "article", or
other appropriate word, and the sections of this ordinance may be renumbered or relettered
to accomplish such intention; provided, however, that Parts B through G shall not be codified.
~-j
PASSED AND DULY ENACTED this 13th day of November, 2001.
BOARD OF COUNTY COMMTSS'roNERS
" ST. COUNTY ~' ~
APPROVED'-AS TO FoRM AN~
BY:~
Cou~orne¥
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 Statutes
To be filed with the Board of County Commissioners 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 and Mailing Address:
Please give name and telephone number of Owner or Person in Charge of this business:
Name: Telephone Number:
Exact Location (Legal Description and Street Address) of Property for which this return is filed:
Date you began, or will begin, business at this facility:
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:
Taxpayer's APPRAISER'S
, Estimate Taxpayer's USE
Date of Estimate of ONLY
of Original Condition Fair Market :
Class of Item Age Purchase Cost Good Avg. Poor Value Condition
b. Average Value of Inventory on hand:
c. Any additional personal 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.
Do yoU desire exemption as a: __ "New Business" or as an
__ "Expansion of an Existing Business"
Describe the Type or Nature of Your Business:
Trade Level (Check as many as apply): Wholesale__
ServiCe Office Other
Manufacturing
Professional
10.
11.
12.
13.
a. Number of full-time employees to be employed in St. Lucie County, Florida
f.D Average hourly wage.
b. If an expansion of an existing business:
(1) Net increase in Employment
(2) Increase in productive output resulting from this expansion
SaleS hctor for the facility requesting exemption:
Total ~',ales in Florida from this facility-One (1) location only
Total ~,ales everywhere from this facility-One (1) location only
For office space owned and used by a corporation newly domiciled in Florida:
a. Date of incorporation in Florida:
DJ
If reqt
inforrr
divided by
Number of Full-time employees at this location:
testing an exemption due to location in a slum or blighted area, please furnish such additional
ation as required by the Board of County Commission or Property Appraiser.
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I h'ereby request the adoption of an ordinance granting an exemption from ad valorem taxation on the above property
pursuant to Section 196.1995, Florida Statutes as incorporated by Ordinance No. 92-24, St. Lucie County Code of
Ordinances. 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 ~tated above by me is tree, 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's Address)
TITLE:
(Preparer's Telephone Number)
PROPERTY APPRAISER'S USE ONLY
Total revenue available to the county or municipality for the current fiscal year from ad valorem tax sources:
Revenue lost to the county or municipality for the current fiscal year by virtue of exemptions previously
granted under this section:
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
been subject to taxation:
Estimate of the taxable value lost to the county if the exemption applied for were granted:
o
o
DATE:
Estimated number of St. Lucie County residents to be employed in county:
Improvements to real property Personal Property
I have determined that the property listed above meets the defmition, as defined by Section 196.012(15) or
(16), Florida Statutes, as incorporated by Ord. No. 92-24, St. Lucie County Code of Ordinances as a New
Business ~ as Expansion of an Existing business ., or Neither
Last year for which exemption may be applied:
SIGNED:
(Property Appraiser)
RETURN TO BE FILED NOT LATER THAN MARCH 1
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GENERAL INFORMATION
Under the constitutional amendment passed by the voters of Florida on October 7, 1980, tax exemptions can
be granted to new and expanding businesses only after the voters of a city and/or county vote in a referendum to
allow exemptions for that city or county. Section 196.1995, Florida Statutes, requires that a referendum be held if:
(1) The Board of County Commissioners or governing authority of a municipality (city or county commission) votes
to hold such a! referendum, or (2) if the county or city commission receives a petition signed by ten percent of the
registered vote. rs of the county or city. This referendum question can then be placed before the voters of a city or
county at any regular election or special election called for voting on the tax incentive referendum or for any other
purpose, i
On September 1, 1992, the Board of County Commissioners of St. Lucie County (Board) voted to place the
question of an Economic Development Ad Valorem Tax Exemption of the November 3, 1992 ballot which passed
with a majorityvote. Thereafter, the Board adopted Ordinance No. 92-24 establishing general guidelines concerning
the exemption and Resolution No. 92-264 establishing an eligibility rate schedule. A company must fn'st meet the
definitions of a new or expanding business:
New Business
(a) i A business establishing 10 or more jobs to employ 10 or more full-time employees in this County,
which manufactures, processes, compounds, fabricates, or produces for sale items of tangible personal property at
a fixed locaticn and which comprises an industrial or manufacturing plant; or
(b) A business establishing 25 or more jobs to employ 25 or more full-time employees in this County,
the sales facto r of which, as defined by Section 220.15(5), Florida Statutes, for the facility with respect to which it
requests an e~',onomic development ad valorem tax exemption is less than 0.50 for each year the exemption is
claimed. No ~usiness engaged in retail operations as defined herein shall be eligible for an exemption pursuant to
this subsection (b); or
(c) An office space in this state owned and used by a corporation newly domiciled in this County;
provided suchioffice space houses 50 or more full-time employees of such corporation; provided that such business
or office first begins operation on a site clearly separate from any other commercial or industrial operation owned
by the same b~siness.
(d) Any business located in an area designated enterprise zone that first begins operation on a site clearly
separate from any other commercial or industrial operation owned by the same business.
(The above are applicable if the business is on a site clearly separate from any other facility owned by the
same company.)
Expansion of an Existing Business
(a)
which manufa
a fixed locatie
(b)
the sales facto:
requests an ec
A business establishing 10 or more jobs to employ 10 or more full-time employees in the County,
:tures, processes, compounds, fabricates, or produces for sale items of tangible personal property at
and which comprises an industrial or manufacturing plant; or
Anybusiness establishing 25 or more jobs to employ 25 or more full-time employees in this County,
of which, as defined by Section 220.15(5), Florida Statutes, for the facility with respect to which it
onomic development ad valorem tax exemption is less than 0.50 for each year the exemption is
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cla~imed; provided that such business increases 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 10 percent or an
increase in productive output of not less than 10 percent. No business engaged in retail operations as defined herein
shall be eligible for an exemption pursuant to this subsection (b).
(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.
A "buSiness engaged in retail operations" shall be defined as a business engaged in a sale to a consumer o
to any person iof any item of tangible personal property for any purpose other than for resale
If a business meets one of the above definitions as a new or expanding business, it must then file this
application with the county commission.
After the county commission receives this application, it will submit the application to the county property
appraiser for review. After the property appraiser makes the report as to the fiscal impact of granting the exemption,
the county or city commission shall then adopt an ordinance in the usual manner-granting the exemption, if it
chooses to do so.
A business cannot receive exemption from school taxes or water management district taxes. Also, abusiness
must pay taxe~ that were voted by the voters of a city or county to pay for bond issues and other special tax levies
authorized by [he voters of a city or county. The exemption can only be for the improyements to the real property
and for tangible personal property. The land on which the new or expanding business is to be located will still be
taxed and taxes must be paid on it.
The aqtion taken by the county commission can only exempt the taxes paid to that governmental body.
Therefore, the county can only exempt its taxes. All other taxes must be paid.
This exemption shall first apply to the 1993 assessment rolls.
DEFINITIONS
Section 196.0~ 1 (1), Florida Statutes - Failure to make application by March 1 of any year shall constitute a waiver
of the exemption for that year.
SectiOn 196.0!2(15) and (16), Florida Statutes,
(15) "New business" means:
(a) 1. ~ A business establishing 10 or more jobs to employ 10 or more full-time employees in this County,
which manufaCtures, processes, compounds, fabricates, or produces for sale items of tangible personal property at
a fixed location and which comprises and industrial or manufacturing plant; or
2. Any business establishing 25 or more jobs to employ 25 or more full-time employees in this County,
the sales factor of which, 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. No business engaged in retail operations as defined herein shall be eligible for an exemption; or
3. An office space in this state owned and used by a corporation newly domiciled in this cOunty
provided such office space houses 50 or more full time employees of such corporation; provided that such business
or office first l~egins operation on a site clearly separate from any other commercial or industrial operation owned
by the same b~lsiness; or
4. Anybusiness located in an area designated enterprise zone that first begins operation on a site clearly
separate from any other commercial or industrial operation owned by the same business.
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5. i Any business located in an area designated a slum or blighted area pursuant to Section 163.355,
Florida Statutes. For the purpose of this section, the term slum area or blighted area shall have the same meaning
as in Sections 163.340(7) and (8), Florida Statutes.
(16) "Expansion of an existing business" means:
(a) 1. i A business establishing 10 or more jobs to employ 10 or more full-time employees in this County,
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. ! Anybusiness establishing 25 or more jobs to employ 25 or more full-time employees in this County,
the sales factor of which, 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; provided that such business increases 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 10 percent or an
increase in productive output of not less than 10 percent.
(b) Any btlsiness located in an enterprise zone that increases operations on a site collocated with a commercial
or industrial operation owned by the same business.
Section 220.1 ~(5), Florida Statutes - "Sales Factor"
(5) The sa!es factor is a fraction, the numerator of which is the total sales of the taxpayer in this state during the
taxable year o~ period and the denominator of which is the total sales of the taxpayer everywhere during the taxable
year or periodi
(a) Aslused in this subsection, the term "sales" means all gross receipts of the taxpayer except interest,
dividends, rents, royalties, redemption, or other disposition of securities. However:
1. ] Rental income included in the term if a significant portion of the taXpayer's business consists of
leasing or renting real or tangible personal property; and
2. i Royalty income is included in the term ifa significant portion of the taxpayer's business consists of
dealing in or With the production, exploration or development of minerals.
(b)l. !Sales of tangible personal property occur in this state if the property is delivered or shipped to a
purchaser within this state, regardless of the f.o.b, point, other conditions of the sale, or ultimate destination of the
property, unless shipment is made via a common or contract carrier.
2. When citrus fruit is delivered by a cooperative for a grower-member, by a grower-member to a
cooperative, or by a grower-participant to a Florida processor, the sales factor for the growers for such citrus fruit
delivered to such processor shall be the same as the sales factor for the most recent taxable year of that processor,
shall be furnished on the request of such a grower promptly after it has been determined for that taxable year.
3. i Reimbursement of expenses under an agency contract between a cooperative, a grower-member of
a cooperative, Ior a grower and a processor is not a sale within this state.
(c) !Sales of a financial organization, including, but not limited to, banking and savings institutions,
investment co~npanies, real estate investment trusts, and brokerage companies, occur in this state if derived from:
1. Fees, commissioners, or other compensation for financial services rendered within this state;
2. Gross profits fi:om trading in stocks, bonds, or other securities managed within this state;
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3. Interest received within this state, other than interest from loans secUred by mortgages, deeds of trust,
or other liens upon real or tangible personal property located without this state, and dividends received within this
state;
4. Interest charged to customers at places of business maintained within this state for carrying debit
balances of margin accounts, without deduction of any costs incurred in carrying such accounts;
5. Interest, fees, commissioners, or other charges or gains from loans secUred by mortgages, deeds of
trust, or other liens upon real or tangible personal property located in this state or from installment sale agreements
originally executed by a taxpayer or his agent to sell real or tangible personal property located in this state; 6. Rents from real or tangible personal property located in this state; or
7. Any other gross income, including other interest, resulting from the operation as a financial
organization Within this state.
In computing the amounts under this paragraph, any amount received by a member of an affiliated group
(determined under s. 1504(a) of the Internal Revenue Code but without reference to whether any such corporation
is an "includable corporation" under s. 1504(b) of the Internal Revenue Code) from another member of such group
shall be included only to the extent such amount exceeds expenses of the recipient directly related thereto.
Section 220.15(6), Florida Statutes - "Financial Organization"
(6) The term "financial organization," as used in this section, includes any bank, trust company, savings bank,
industrial bank, land bank, safe-deposit company, private banker, savings and loan association, credit union,
cooperative bank, small loan company, sales finance company, or investment company.
Revised 1/14/00
(g:~atty\blnkform\ecodev-advalorem)