[HISTORY: Adopted by the Board of Commissioners of the City of Millville 7-3-2007 by Ord. No. 13-2007; amended in its entirety 9-4-2007 by Ord. No. 29-2007. Amendments noted where applicable.]081a Sports and Ent District Map
Editor's Note: The Final Financial Plan for Phase I was approved 3-4-2008 by Ord. No. 26-2007. A copy of said ordinance is on file in the office of the City Clerk.
Whereas, on June 17, 2003, the governing body of the City of Millville adopted Resolution No. A-4359 designating the Airport Redevelopment Area pursuant to the Local Redevelopment and Housing Law, N.J.S.A. 40A:12A-1 et seq. (the "Redevelopment Law"); and
Whereas, the governing body of the City of Millville has adopted a Redevelopment Plan for the Airport Redevelopment Area pursuant to the Redevelopment Law; and
Whereas, the State of New Jersey enacted the Sports and Entertainment District Urban Revitalization Act (the “Act”) on January 26, 2007, authorizing eligible municipalities to create a sports and entertainment district and to impose additional taxes within the district to promote the development of certain sports and entertainment facilities; and
Whereas, the City of Millville is an eligible municipality under the Act; and
Whereas, the purpose of this ordinance is to create a sports and entertainment district encompassing a portion of the Airport Redevelopment Area, and to impose additional taxes in the district to finance the development of sports and entertainment facilities pursuant to the Act, and to promote a successful redevelopment project; and
Whereas, the proposed project for the sports and entertainment district is identified as the "New Jersey Motorsports Park, Raceplex and Conference Center featuring Thunderbolt Raceway" (the "project"); and
Whereas, pursuant to the Act, a sports and entertainment district shall consist of an area of the municipality designated in a project plan prepared by the developer and approved by municipal ordinance duly adopted by the governing body; and
Whereas, the developer, New Jersey Motorsports Park, LLC (the "developer"), has prepared a project plan entitled "Sports and Entertainment District Plan" (the "project plan"), consisting of the properties to be included in the sports and entertainment district which have been identified in the project plan; and
Whereas, the project plan is incorporated herein by reference and shall serve as documentation that the properties to be included in the sports and entertainment district have been identified in the project plan; and
Whereas, it is estimated that the sports and entertainment district will generate $21,517,502 in total tax revenues during the time period covered by the project plan, and that an estimated $21,517,502 of those revenues will be allocated to the project; and
Whereas, it is anticipated that the project will produce substantial economic benefits for the City of Millville including the generation of more than $20,000,000 in private investment, and the creation of 1,500 new jobs; and
Whereas, at least $20,000,000 in private investment has been committed by the developer to the project as set forth in the Amended Municipal Development Agreement between the City of Millville and the developer (the "agreement"), which is incorporated herein by reference.
The City of Millville hereby creates a Sports and Entertainment District (the "District") pursuant to the Act, which shall be the same district created pursuant to Ordinance No. 23-2004 entitled the "Airpark, Motorsports Entertainment District." The District is hereby created to encourage and promote development within the District.
The District shall consist of the following properties, all of which are entirely located in the Urban Enterprise Zone (UEZ), and which are located along Buckshutem Road near or adjacent to the Millville Airport as identified in the agreement.
The project plan prepared for the District is hereby approved and incorporated herein.
The project shall consist of three phases, to be completed as specified in the agreement.
Phase I of the project shall include the following, subject to changes that may be made in the GDP approved by the City of Millville:
Phase II of the project shall include the following, subject to changes that may be made in the GDP approved by the City of Millville:
The exact schedule of construction for improvements shall be determined by the developer based upon budget constraints, market conditions and demand. It is anticipated that Phases I, II and III will be substantially complete and operational in accordance with the agreement.
The following approvals shall be obtained or have been obtained in connection with the project as set forth in the agreement:
Planning Board approval. The Developer shall obtain approval for the project from the Planning Board of the City of Millville and the Planning Board of Cumberland County prior to construction of the project, including, but not limited to, preliminary and final site plan and subdivision approval.
NJDEP approval. The developer shall obtain approval from the New Jersey Department of Environmental Protection (NJDEP) prior to construction of the sewer and water main extension, and shall obtain NJDEP approval in connection with any other aspect of the project requiring NJDEP approval.
UEZ approval. Approval and remittance of Urban Enterprise Zone (UEZ) funds shall be obtained for the project. The approval process shall entail obtaining the approval of (1) the governing body of the City of Millville; (2) the Enterprise Zone Development Corporation of Vineland and Millville, and (3) the New Jersey Urban Enterprise Zone Authority.
DRBA and FAA approval. The City of Millville shall obtain consent from the Delaware River and Bay Authority and the Federal Aviation Administration for the sale of portions of Block 125, Lots 2 and 5 to the developer.
Miscellaneous approvals. The developer shall obtain all other approvals as determined to be necessary by the Planning Board of the City of Millville, the Planning Board of Cumberland County, and any other governmental agency having jurisdiction over the project.
The following taxes shall be imposed in the District for a period of 30 years from the effective date of this chapter.
A tax at the rate of 2% on the receipts from every sale within the District of tangible personal property subject to taxation pursuant to subsection (a) of section 3 of P.L. 1966, c.30 (N.J.S.A. 54:32B-3).
A tax at the rate of 2% on the receipts from every sale within the District of food and drink subject to taxation pursuant to subsection (c) of section 3 of P.L. 1966, c.30 (N.J.S.A. 54:32B-3).
A tax at the rate of 2% on charges of rent for every occupancy of a room or rooms in a hotel located within the District and subject to taxation pursuant to subsection (d) of section 3 of P.L. 1966, c.30 (N.J.S.A. 54:32B-3).
A tax at the rate of 2% on the admission charge to a place of amusement within the District and subject to taxation pursuant to subsection (c) of Section 3 of P.L. 1966, c.30 (N.J.S.A. 54:32B-3).
Any tax imposed under this section shall be in addition to any other tax or fee imposed pursuant to state statute or local ordinance or resolution by any governmental entity upon the same transaction.
Any tax imposed under this section shall be imposed only on sales that occur within the District and shall not include mail order sales, telephone sales, Internet sales or any other sales that do not directly take place within the District, except that mail order sales, telephone sales and Internet sales shall be considered as occurring within the District if the product or service rendered is received within the District.
For any lands included in the District which are part of the UEZ, in which a tax exemption has been granted, the City of Millville shall continue to administer those sales tax revenues collected within the UEZ as otherwise provided pursuant to P.L. 1983, c.303 (N.J.S.A. 52:27H-60 et seq.).
All taxes imposed by this chapter shall be paid by the purchaser.
A vendor shall not assume or absorb any tax imposed by this chapter.
A vendor shall not in any manner advertise or hold out to any person or to the public in general, in any manner, directly or indirectly, that the tax will be assumed or absorbed by the vendor, that the tax will not be separately charged as stated to the customer, or that the tax will be refunded to the customer.
Each assumption or absorption by a vendor of the tax shall be deemed a separate offense and each representation or advertisement by a vendor for each day the representation or advertisement continues shall be deemed a separate offense.
Penalties shall be assessed against any person found to be in violation of this section of the chapter in accordance with the State Uniform Tax Procedure Act.
Taxes imposed pursuant to this chapter shall be collected on behalf of the municipality by the person collecting the receipts, charges or rent from the customer, and such person shall have the same right in respect to collecting the tax from a customer as if the tax were a part of the receipts, charges and rent and payable at the same time. Each person required to collect a tax imposed by this chapter shall be personally liable for the tax imposed, collected or required to be collected pursuant to this chapter. The Chief Financial Officer of the municipality shall be joined as a party in any action or proceeding brought to collect the tax.
A person required to collect a tax imposed pursuant to this chapter shall, on or before the dates required pursuant to section 17 of P.L. 1966, c.30 (N.J.A.C. 54:32B-17), forward to the Director of the State of New Jersey's Division of Taxation ("Division of Taxation") in the Department of the Treasury the tax collected in accordance with the procedures set forth in the Act.
In connection with the collection of taxes under this chapter and the Act, vendors in the District and UEZ coordinators may be required by the Division of Taxation to attend training sessions conducted by the Division of Taxation relating to the different tax rates charged in the District. Prior to the collection of taxes under this chapter and the Act, all vendors in the District and the UEZ coordinators shall be responsible for ascertaining any training requirements imposed by the Division of Taxation and for complying with any such training requirements.
There shall be no expansion or contraction of the boundaries of the District or the designation of the pledged revenues without the adoption of an amending ordinance approved by the Treasurer of the State of New Jersey as provided for in the Act.
A copy of this chapter shall be transmitted to the Treasurer of the State of New Jersey for approval after first reading as an application, together with all included and incorporated certificates and documents and such additional documents as the Treasurer shall require. This chapter shall be approved by the Treasurer of the State of New Jersey as provided for in the Act prior to final adoption of this chapter by the municipal governing body. A copy of this chapter shall be transmitted to the Treasurer of the State of New Jersey after final adoption.
This chapter shall take effect after final adoption and publication as required by law, except that the taxes imposed pursuant to this chapter shall take effect on the first day of the first full month occurring 90 days after the date of transmittal to the Treasurer of the State of New Jersey.