The
Excelsior Springs Enhanced Enterprise Zone program is a discretionary
program offering local real property tax abatement, to eligible facilities.
The governing authorities within the Excelsior Springs Enhanced Enterprise
Zone may offer an abatement level of fifty percent (50%) of the ad
valorem taxes otherwise imposed by affected political subdivisions
on subsequent qualifying improvements to real property not to include
land or personal property, for a minimum often (10) years or until
the expiration date of the zone whichever shall come first.
The tax abatement provided under this Section shall apply to
the following political subdivisions located within the City: City
of Excelsior Springs, Excelsior Springs School District, Clay County,
Clay County Developmental Disabilities Resource Board, Clay County
Health Department, Clay County Senior Services Board, Clay, Platte,
Ray Mental Health, Excelsior Springs Special Road District, Mid-Continent
Public Library, Excelsior Springs Hospital, Excelsior Springs Parks
and Recreation, Ray County, Ray County Ambulance, Ray County Library,
Ray County Health Department, Ray County Hospital, Ray County Noxious
Weeds, Ray County Senior Citizens, Ray County Sheltered Workshop,
and Shirkey Nursing Home District.
Qualifying improvements must be used for industries described
by North American Industrial Classification Codes (NAICS) deemed eligible
under Section 135.950(9)(b), RSMo., as amended and identified at the
discretion of the Excelsior Springs City Council as an Excelsior Springs
Enhanced Business Enterprise ("EBE"). Designation as an "EBE" is determined
by the Excelsior Springs City Council as advised by the Excelsior
Springs Enhanced Enterprise Zone Advisory Board ("EEZ Board"). The
current list from 135.950(9)(b), RSMo., is listed below:
1. Agriculture, Forestry, Fishing and Hunting (NAICS 11);
5. Manufacturing (NAICS 31 - 33);
6. Wholesale Trade (NAICS 42);
7. Transportation and Warehousing (NAICS 48 - 49);
9. Finance and Insurance (NAICS 52);
10. Real Estate and Rental and Leasing (NAICS 53);
11. Professional, Scientific, and Technical Services (NAICS 54);
12. Management of Companies and Enterprise (NAICS 55);
13. Administrative and Support and Waste Management and Remediation Disposal
Services (NAICS 56 with the exclusion of NAICS 562112 - Hazardous
Waste Collection, 562119 - Other Waste Collection, 562211 - Hazardous
Waste Treatment and, 562212 - Solid Waste Landfill, 562213 - Solid
Waste Combustor and Incinerators, and 562219 - Other Non-Hazardous
Waste Treatment and Disposal);
14. Health Care and Social Assistance (NAICS 62);
15. Arts, Entertainment, And Recreation (NAICS 71 with the exclusion
of NAICS group 7132 - Gambling Establishments);
16. Accommodation and Food Services (NAICS 72 with the exclusion of NAICS
Subsector 722 - Food and Drinking Places);
17. Other Services (NAICS 81 with the exclusion of NAICS group 8131 -
Religious Organizations.