City of Warrenton, MO Enhanced Enterprise Zone

[Ord. No. 2091 §§1 — 15, 5-21-2013]

The City of Warrenton supports and endorses an application of an Enhanced Enterprise Zone, to include the Cities of Truesdale, Warrenton, Wright City, the Village of Pendleton, and unincorporated areas of Warren County, as outlined in the map on file in the City offices as Exhibit A.

Eligible facilities may receive a minimum of fifty percent (50%) abatement of property taxes for improvements made to real property, not to include land or personal property, for a minimum of ten (10) years from the date of application for participating in the Enhanced Enterprise Zone is received by the County Assessor and the Enhanced Enterprise Zone Administrator, if qualified businesses in the industry clusters listed below employ at least ten (10) new, full-time equivalent employees, reside within the Warren County Enhanced Enterprise Zone, and spends a minimum of five hundred thousand dollars ($500,000.00) in new investment for a new or expanding industry, or replacement facility.

Eligible facilities shall include those companies which operate in Missouri under the following North American Industrial Classification Codes (NAICS). The primary clusters include:

	31 — 33	Manufacturing
	42	Wholesale Trade
	48 — 49	Transportation and Warehousing
	51	Information
	52	Finance and Insurance
	54	Professional, Scientific, and Technical Services
	22111	Electric, Fossil Fuel, and Hydro Power, Generation
	56142	Telephone Call Centers
	56292	Material Recovery Facilities
	622	Hospitals
	The eligible industries may be amended from time to time by ordinance of this Commission, but shall in no case include those industries prohibited by Statute, Section 135.950, RSMo., from eligibility. State law currently prohibits the following industries from receiving tax abatement under the Enhanced Enterprise Zone Law:
	Gambling establishments (NAICS industry group 7132)
	Retail (NAICS sectors 44 and 45)
	Educational services (NAICS sector 61)
	Public administration (NAICS sector 92)
	Food and drinking establishments (NAICS sector 722)
	Religious organizations (NAICS industry group 8131)

The Board of Aldermen supports and endorses the recommendation of the Enhanced Enterprise Zone Board of Directors regarding the benefit level options as noted on Exhibit B, which is on file in the City offices, where additional property tax abatement may be available to eligible facilities not to exceed eighty percent (80%) abatement for up to twenty (20) years from the date of application for participating in the Enhanced Enterprise Zone is received by the County Assessor and the Enhanced Enterprise Zone Administrator.

Eligible companies shall pay an average employee's wage equal to or exceeding the average wage for the County of Warren as set forth by the Missouri Department of Economic Development. (Average hourly wage is the average hourly wage of all employees excluding any/all executive positions.)

Eligible companies shall provide to their employees an employer sponsored health care benefit and shall pay no less than fifty percent (50%) of the premiums due for said coverage.

Eligible companies granted abatement are required to file an application requesting said abatement with the designated Administrator of the Enhanced Enterprise Zone and with the Warren County Assessor prior to the making of said improvements in order to receive the abatement benefit. The tax abatement will be on the new improvements that the enhanced business enterprise makes to its real property within the zone subsequent to filing an application with the Administrator of the Enhanced Enterprise Zone and the Warren County Assessor. The tax abatement shall be limited to no more than twenty (20) years following the date of application for participating in the Enhanced Enterprise Zone is received by the County Assessor and the Enhanced Enterprise Zone Administrator, regardless of the percentage of completion, and provided the improved properties are used for enhanced business enterprises in the year the abatement is made. "Real property", as used in this Section, shall have the same definition as found in Section 137.010, RSMo. Eligible companies granted abatement must file an annual report with the Enhanced Enterprise Zone Administrator and the Warren County Assessor in accordance with abatement offered in the initial application. Failure to do so will result in forfeiture of any abatement benefit available under the Enhanced Enterprise Zone program.

Any abatement or exemption provided for within the Enhanced Enterprise Zone designated area on an individual parcel of real property shall cease after a period of thirty (30) days of business closure, work stoppage, major reduction in force, or a significant change in the type of business conducted at that location. For the purposes of this Enhanced Enterprise Zone, "work stoppage" shall not include strike or lockout or time necessary to retool a plant, and "major reduction in force" is defined as a reduction of fifty percent (50%) or greater reduction in the number of persons actually working at that location. Any owner or new owner may reapply for exemption, but cannot receive the abatement or exemption for any period of time beyond the original life of the enterprise zone benefit.

If any company receiving real property tax abatement pursuant to this law fails to make a real property tax payment or other local payment as required by law or contract, it may forfeit all future real property tax abatement in the zone.

The industry must notify the Enhanced Enterprise Zone Administrator and the Warren County Assessor in writing when construction is completed. If extenuating circumstances prevent the industry from meeting the construction end date in the original application approved by the Enhanced Enterprise Zone Advisory Committee, notification in the form of a letter detailing the circumstances that prevented the completion of construction must be made to the County Assessor prior to the construction end date provided in the original application. The Enhanced Enterprise Zone Advisory Board will review the circumstances and determine if an extension should be granted.

On or before May first (1st) following the end date of construction, the industry must provide a notarized affidavit of proof of new full-time equivalent employees employed by the organization to the Enhanced Enterprise Zone Administrator and Warren County Assessor. The affidavit shall include documentation such as W-2s, State and Federal quarterly reports and utility bills for each new full-time equivalent employee. After this period, proof of employee retention and new full-time equivalent employees shall be supplied annually to the Enhanced Enterprise Zone Administrator and Warren County Assessor in the same manner.

If the industry does not meet the employee requirement within twenty-four (24) months following the end date of construction, or does not meet the proposed level of investment, or does not pay at or above the prescribed average hourly rate of pay, the industry shall be placed on the tax roll. The industry will also be required to repay previous years of abatement plus reasonable interest and penalties.

Fees. The participating business enterprise shall be responsible for any and all fees related to the application, execution and oversight of the EEZ benefits for said enterprise, including all reasonable and necessary legal expenses that may arise for the County or Enhanced Enterprise Zone Administrator in enforcing or defending the terms of the Enhanced Enterprise Zone for said enterprise.

The Executive Director of Boonslick Regional Planning Commission shall be designated Administrator of the Enhanced Enterprise Zone.

Said Administrator is hereby authorized to execute the required application documents and any other required documentation.