[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.[1] Amendments noted where applicable.]
[1]
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.
A.
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
B.
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
C.
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
D.
Whereas, the City of Millville is an eligible municipality
under the Act; and
E.
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
F.
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
G.
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
H.
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
I.
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
J.
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
K.
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
L.
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.
[Amended 7-18-2023 by Ord. No. 17-2023]
A.
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 this agreement:
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Block 124, Lot 16.01
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84.46 acres (formerly part of Block 124, Lot 16)
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Block 124, Lot 16.02
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0.92 acre (formerly part of Block 124, Lot 16)
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Block 124, Lot 16.03
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16.00 acres (formerly part of Block 124, Lot 16)
|
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Block 125.03, Lot 1
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487.09 acres (formerly Block 125, Lots 1, 2, 3 and 5, and Block
136, Lot 1.01)
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B.
A map of the District is hereby approved and incorporated herein.[1]
[1]
Editor's Note: Said map is included as an attachment to this chapter.
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.
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:
A.
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.
B.
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.
C.
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.
D.
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.
E.
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.
A.
The following taxes shall be imposed in the District
for a period of 30 years from the effective date of this chapter.
(1)
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).
(2)
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).
(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).
(4)
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).
B.
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.
C.
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.).
A.
All taxes imposed by this chapter shall be paid by
the purchaser.
B.
A vendor shall not assume or absorb any tax imposed
by this chapter.
C.
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.
D.
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.
E.
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.
