An ordinance amending Ordinance No. 98-30, No. 00-106, No. 01-29 and No. 08-69 to expand the existing Enterprise Zone, known also as the Columbus Business Development Center in accordance with the 2010 U.S. Decennial Census Data.
WHEREAS, the Council of Columbus, Georgia proposes to expand the existing boundaries of the enterprise zone to include the designated area (shown in stripped area on Exhibit A) which is contiguous and meets the requirements of the Enterprise Zone Employment Act of 1997, O.C.G.A Section 36-88-1 et.seq.
NOW THEREFORE, THE COUNCIL OF COLUMBUS, GEORGIA HEREBY ORDAINS:
That the Council has found that the area designated in Exhibit A attached hereto and incorporated herein meets the qualifications of the Enterprise Zone Employment Act of 1997 and hereto amends to the existing boundaries of the enterprise zone to include this area as part of the “Columbus Business Development Center.”
That this ordinance shall take effective on January 1, 2015
Introduced at a regular meeting of the Council of Columbus, Georgia, held on the 26
day of August, 2012, introduced a second time at a regular meeting of said Council held on the _____ day of ______, 2014, and adopted at said meeting by the affirmative vote of _____ members of said Council.
Councilor Allen voting___________.
Councilor Baker voting___________.
Councilor Barnes voting__________.
Councilor Davis voting___________.
Councilor Henderson voting_______.
Councilor Huff voting____________.
Councilor McDaniel voting________.
Councilor Pugh voting____________.
Councilor Thomas voting__________.
Councilor Woodson voting_________.
SANDRA T. DAVIS TERESA PIKE TOMLINSON
DEPUTY CLERK MAYOR
boundaries to include US Census Tracts 111, 27, 33.02, 33.01, and parts of others.
ENTERPRISE ZONE ADMINISTRATIVE POLICIES
1.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.
2.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:
A. ‘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.”.
B. ‘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
i. 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.
ii. 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.
iii. 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.
iv. 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.
4. 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:
A. The value of the business to the economic health and well being of Columbus/Muscogee County and its citizens.
B. 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.
C. Consideration for meeting some or all of the following criteria:
i. Locating in a vacant building
ii. Demolishing an existing or abandoned structure
iii. Assembling four or more tracts of land for one project
iv. Creating jobs above the state threshold
v. Creating jobs for residents of the Enterprise Zone and surrounding area
vi. Incorporating aesthetic enhancements (i.e.: landscaping, type of fašade materials used, exclusion of billboards)