This article is enacted pursuant to §§ 12-65b
and 12-81t of the Connecticut General Statutes.
As used in this article, the following terms
shall have the meaning indicated:
ELIGIBLE TAXPAYER
Any taxpayer owning real property located in the Information
Technology Zone that is used principally or in part for the purpose
of operating or housing an information technology business or any
taxpayer owning information technology personal property housed in
such real property, provided that such taxpayer is not eligible for
any comparable benefit from the State of Connecticut.
INFORMATION TECHNOLOGY BUSINESS
A business that uses information technology property in the
conduct of its operations. Examples of information technology businesses
include, but are not limited to, software developers; web designers;
telemarketing firms; internet-based businesses; data processing companies;
video conferencing operations; distance learning, training and educational
conferencing operations; switching centers; data centers; computer
software or hardware research firms; information technology property
component manufacturing or assembly operations; information technology
property retail establishments; and the following businesses within
information technology classifications under the Standard Industrial
Classification Codes as amended or succeeded: communication equipment
service providers or manufacturers, industrial electronic component
or accessory manufacturers, manufacturers of measuring, analyzing
and controlling instruments, photonics manufacturers or assemblers,
manufacturers or assemblers of electromedical equipment, industrial
and commercial machinery and computer equipment manufacturers, direct
mail advertisers, catalog and mail order houses, computer photography
operations, office machine rental and leasing operations, computer
programming service centers, computer integrated system designers,
computer facilities management service providers, information retrieval
service providers, computer maintenance/repair businesses, data processing
schools, computer/software consultants, radio and television broadcast
and communications equipment manufacturers, and providers of information
technology temporary or continuing employees.
INFORMATION TECHNOLOGY PERSONAL PROPERTY
Electronic data processing equipment, any equipment necessary
for the utilization of information systems, telecommunication equipment
or installations, any equipment necessary for the utilization of telecommunication
systems, or any other personal property utilizing data processing
hardware and software in the collection, processing and distribution
of data to and from interactive computer systems to meet information
needs, or for the electronic distribution of information, including
voice, data and images.
No taxpayer shall receive any tax incentive
otherwise provided for in this article if such taxpayer is delinquent
on any obligation to the City of Meriden, or in violation of any City
ordinance, provided that the City Manager may waive the provisions
of this section upon such taxpayer entering into an agreement to cure
such delinquency or violation in a form satisfactory to the City Manager.