AN ORDINANCE
No._______
An ordinance amending ordinance 98-30, 00-106, and 01-29 for the re-adoption of
the existing Enterprise Zone known as the Columbus Business Development Center;
and for other purposes.
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WHEREAS, the Council of Columbus, Georgia proposes to readopt the existing
boundaries of the Enterprise Zone, which is contiguous and meets the
requirements of the Enterprise Zone Employment Act of 1997 as amended in 1999.
NOW THEREFORE, THE COUNCIL OF COLUMBUS, GEORGIA HEREBY ORDAINS:
SECTION 1
That the Council hereby readopts the area described in Exhibit A attached
hereto and incorporated herein as an Enterprise Zone to be known as the
?Columbus Business Development Center?.
SECTION 2
That the Council finds the area meets the qualifications of the Act.
SECTION 3
That the Council hereby ordains and declares that upon renewal and update of
the area as an Enterprise Zone, the Consolidated Government shall continue
providing the following incentives in the area, including tax incentives, to
qualifying businesses in accordance with the definition of such businesses
outlined in the Act, which are not applicable throughout the city:
(a) The Consolidated Government shall exempt qualifying businesses as outlined
in the Act and further in Exhibit B, from state, county, and municipal ad
valorem property taxes, excluding property taxes imposed by school districts,
that would otherwise be levied on the qualifying business and service
enterprises in accordance with the following schedule:
(i) One hundred percent of the property taxes shall be exempt for the first
five years;
(ii) Eighty percent of the property taxes shall be exempt for the next two
years;
(iii) Sixty percent of the property taxes shall be exempt for the next year;
(iv) Forty percent of the property taxes shall be exempt for the next year; and
(v) Twenty percent of the property taxes shall be exempt for the last year.
(b) Other incentives that may be granted will be negotiated on a case-by-case
basis by the Columbus Consolidated Government through the Planning Department
and could include exemption from any or all of the following:
(i) Building Permit Fees
(ii) Sign Permit Fees
(iii) Business License Administrative Fee
(iv) Rezoning Fees
(v) Engineering Fees
(vi) Other local fees authorized by Council, as applicable
SECTION 4
That the Council is the authorized agency to act in all matters pertaining to
the Enterprise Zone and reserves the power to grant the incentives listed above
to qualifying businesses in accordance with the authorization powers granted
local governments in the administration of the Enterprise Zone in the Act.
SECTION 5
That the Council further directs and designates its Planning Department
Director as liaison for communication with the Georgia Department of Community
Affairs; the Georgia Department of Industry, Trade, and Tourism; the business
community; and all others to oversee Enterprise Zone activities and
administration, and communications with qualified businesses, as outlined in
Exhibit B.
SECTION 6
That the Council has the power to administer, require, and enforce compliance
with the provisions of the ordinance and such administrative rules or
regulations adopted hereinafter by way of resolution or as contained in Exhibit
B, including but not limited to reports and data information from businesses
within the Enterprise Zone to verify compliance with this ordinance and state
law.
SECTION 7
That a qualifying business or service enterprise, or residential development
shall consent to enter into a contractual agreement that outlines the
incentives offered to the business and a guideline for the recapture,
revocation, or reimbursement should the terms of the contract be violated by
the target business.
SECTION 8
That this ordinance shall take effective on January 1, 2009.
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Introduced at a regular meeting of the Council of Columbus, Georgia held on the
2nd day of December, 2008, introduced a second time at a regular meeting of
said Council held on the _____ day of __________, 2008, and adopted at said
meeting by the affirmative vote of _____ members of said Council.
Councilor Allen voting _______
Councilor Anthony voting _______
Councilor Baker voting _______
Councilor Barnes voting _______
Councilor Davis voting _______
Councilor Henderson voting _______
Councilor Hunter voting _______
Councilor McDaniel voting _______
Councilor Pugh voting _______
Councilor Woodson voting _______
___________________________ __________________________
TINY B. WASHINGTON JIM WETHERINGTON
CLERK OF COUNCIL MAYOR
EXHIBIT B
ENTERPRISE ZONE ADMINISTRATIVE POLICIES
Incentives and Planning Department Responsibility
The incentives outlined in the ordinance above will be administered by the
Columbus Consolidated Government Planning Department. The department will have
the responsibility to process applications, convene a preliminary review
committee as applications are received, confer with the Council, and prepare
final documents for Council approval. The department will keep the Georgia
Department of Community Affairs informed of Enterprise Zone designation and
will maintain annual employment records to be filed with the department by
qualifying companies by April 1 of each yew. Additionally, the department will
coordinate all marketing and communications regarding the Enterprise Zone.
Description of the Incentives and Qualifying Businesses
The Consolidated Government of Columbus, Georgia, in agreeing to create the
Enterprise Zone shown in Exhibit A, agrees to abate ad valorem property tax for
qualifying businesses for ten years as outlined in the preceding ordinance and
in accordance with the definitions of qualifying business as set forth the
State of Georgia Enterprise Zone Employment Act of 1997 as follows:
?Business enterprise? means any business that is engaged primarily in
manufacturing, warehousing and distribution, processing, telecommunications,
tourism, and research and development industries, new residential construction,
and residential rehabilitation.?.
?Service enterprise? means an entity which is engaged primarily in finance,
insurance, real estate activity, and day-care or activities listed under the
Standard Industrial Classification (SIC) Codes 160 through 67 according to the
1987 edition of the Federal Office of Management and Budget Standard Industrial
Classification Manual
A qualifying business or service enterprise which increases employment by five
or more new full-time job equivalents in an area designated as an Enterprise
Zone and which provides additional economic stimulus in such zone. Whenever
possible, 10 percent of new employees shall be low income or moderate-income
individuals. Such qualifying business or service enterprise may be new, an
expansion or reinvestment of an existing qualifying business or service
enterprise, or a successor to such qualifying business or service enterprise.
Any qualifying business or service enterprise which employs at least 5,000
persons and which creates ten or more new full-time job equivalents that did
not exist prior to July 1, 1997, and which provides additional economic
stimulus in such zone.
Any business receiving tax abatements according to the schedule outlined above
must maintain a minimum of five new full-time job equivalents to maintain
eligibility for the tax exemption. A form for reporting annual employment must
be filed with the Department of Community and Economic Development for its
review and records.
Any project that consists of the rehabilitation of an existing structure that
results in the value of the improvement exceeding the value of the land by a
ratio of five to one is eligible for the incentives offered whether or not the
project is carried out by a qualifying business or service enterprise.
Additional Considerations
The Enterprise Zone Employment Act of 1997 Section 36-88-4(b) empowers the
local governing body to make a case-by-case determination of the eligibility of
each business for Enterprise Zone tax abatements and other incentives. Among
the considerations may be the following:
The value of the business to the economic health and well being of
Columbus/Muscogee County and its citizens.
Capital investment or reinvestment by the business equal to or greater than the
amount of ad valorem tax abated over the first five years of the tax incentive.
Consideration for meeting some or all of the following criteria:
Locating in a vacant building
Demolishing a pre-existing or abandoned structure
Assembling four or more tracts of land for one project
Creating jobs above the state threshold
Creating jobs for residents of the Enterprise Zone and surrounding area
Incorporating aesthetic enhancements (i.e.: landscaping, type of fa?ade
materials used, exclusion of billboards)
Attachments