[Ord. No. 2091 §§1 —
15, 5-21-2013]
A. 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.
B. 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.
C. Eligible
facilities shall include those companies which operate in Missouri
under the following North American Industrial Classification Codes
(NAICS). The primary clusters include:
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31 — 33
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Manufacturing
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42
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Wholesale Trade
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48 — 49
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Transportation and Warehousing
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51
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Information
|
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52
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Finance and Insurance
|
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54
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Professional, Scientific, and Technical Services
|
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22111
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Electric, Fossil Fuel, and Hydro Power, Generation
|
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56142
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Telephone Call Centers
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56292
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Material Recovery Facilities
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622
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Hospitals
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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:
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Gambling establishments (NAICS industry group 7132)
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Retail (NAICS sectors 44 and 45)
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Educational services (NAICS sector 61)
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Public administration (NAICS sector 92)
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Food and drinking establishments (NAICS sector 722)
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Religious organizations (NAICS industry group 8131)
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D. 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.
E. 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.)
F. 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.
G. 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.
H. 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.
I. 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.
J. 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.
K. 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.
L. 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.
M. 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.
N. The
Executive Director of Boonslick Regional Planning Commission shall
be designated Administrator of the Enhanced Enterprise Zone.
O. Said
Administrator is hereby authorized to execute the required application
documents and any other required documentation.