2015-R-21 .
RESOLUTION #2015-R-21
A RESOLUTION OF THE CITY COUNCIL OF THE CITY
OF EDGEWATER, FLORIDA; APPROVING THE
GUIDELINES FOR TAX ABATEMENT REQUEST
POLICY, REPEALING RESOLUTIONS IN CONFLICT
HEREWITH; PROVIDING FOR SEVERABILITY AND
ESTABLISHING AN EFFECTIVE DATE.
WHEREAS, §196.1995, Fla. Stat., provides that the governing authority of any
municipality may call a referendum within its jurisdiction to determine whether the municipality
may grant economic development ad valorem tax exemptions under §3, Article VII of the State
Constitution, if the governing authority of the municipality votes to hold such referendum;and
WHEREAS, the City Council of the City of Edgewater, Florida, included language on
the November 4, 2014 ballot for the purpose of determining whether the city may grant such
economic development ad valorem tax exemptions; and
WHEREAS, the November 4, 2014 ballot for determining whether the city may grant
such economic development ad valorem tax exemptions was passed by the majority of citizens of
the City of Edgewater with a 63.77% approval; and
WHEREAS, the City Council wishes to establish guidelines to consider Tax Abatement
requests; and
WHEREAS, this policy will provide procedures for city staff for processing of Tax
Abatement requests; and
WHEREAS, this policy will also provide guidelines for the City Council when Tax
Abatement requests from new or expanding businesses in the City of Edgewater are for
consideration.
NOW, THEREFORE, be it resolved by the City Council of the City of
Edgewater,Florida as follows:
1
2015-R-21
I �
Section 1. The City Council has determined that the policy titled "Guidelines for Tax
Abatement Request Policy" (attached hereto and incorporated herein) is hereby established and
approved for inclusion into the Administrative Policy Manual.
Section 2. If any section, subsection, sentence, clause, phrase, or portion of this
Resolution,or application hereof, is for any reason held invalid or unconstitutional by any Court,
such portion or application shall be deemed a separate, distinct, and independent provision, and
such holding shall not affect the validity of the remaining portions or applications hereof.
Section 3. All resolutions or parts of resolutions in conflict herewith are hereby
repealed.
Section 4. This resolution shall take effect immediately upon its adoption.
Section 5. After a motion to approve by +d with second byaline,Awomcf.
tROu,ef ,the vote on this resolution was as follows:
AYE NAY
Mayor Michael Ignasiak
Councilwoman Christine Power
Councilwoman Gigi Bennington �C _
Councilman Dan Blazi
Councilman Gary Conroy
2015-R-21
.
PASSED,APPROVED AND ADOPTED this 20th day of July, 2015.
ATTEST: CITY COUNCIL OF THE
CITY OF EDGEWATER,FLORIDA
CLCULlsLRAA001___ By: •
Bonnie Brown Michael Ignas
City Clerk " Mayor
Robin L. Matusick
Paralegal
For the use and reliance only by the City of Approved by the City Council of the City of
Edgewater,Florida. Approved as to form and Edgewater at a meeting held on this 20th day
legality by: Aaron Wolfe, Esquire of July,2015 under Agenda Item No. 8 d .
City Attorney
Doran, Sims, Wolfe, Kundid,
Ciocchetti &Wagner
2015-R-21
EDG1 ATER
City of Edgewater
Section: City Council
ADMINISTRATIVE POLICIES AND PROCEDURES
Subject: Guideline for Tax Abatement Request
Policy
PURPOSE:
These general and flexible guidelines are submitted for use in deliberation of tax abatement applications.
Use Application: City of Edgewater Job Creation Incentive Form. The City Council, being the approval authority for tax
abatement,will exercise wide discretion in evaluating each application,on a case-by-case basis, and under other
applicable criteria found in the State of Florida Statutes.
DISCUSSION:
All tax abatement request considered by the City Council will include both real property and personal property for new or
expanded businesses,which qualify in the categories below. Land value, by statute,will not be abated.
On or before September 1 of each year a report will be submitted by the abated business to the City's Finance Director
summarizing the number of employees and wage scale for those employees who were added to the payroll from the date
the ordinance providing for tax abatement was adopted. These annual reports will be reviewed by the City to insure that
the minimum criteria for which the company received tax abatement still exists. A copy of that report will be presented to
the City Council for renewal/approval each year. The City reserves the right to audit the records of any company
receiving tax abatement to insure that the minimum criteria for which the abatement was granted is being met each year.
Employee positions used to meet the requirements for new and expanded businesses shall be evaluated according to
F.S. 196.012.
On November 4, 2014 during the General Election 63.77%of the voters authorized the City Council to grant , pursuant to
the State Constitution, property tax exemptions to new businesses and expansions of existing businesses that are
expected to create new, fulltime jobs in the municipality.
APPLICATION PROCESS:
1) The requesting business shall complete and submit City of Edgewater Job Creation Incentive Form to the City's
Economic Development Coordinator no later than March 1.
2) Within 60 days from the determination of a completed application,the City Clerk will place on the next available City
Council agenda with the City Clerk completing the required advertisements for same.
3) City Council shall consider the request and determine if applicant qualifies for the requested Tax Abatement. City
Council reserves the right to either deny or grant the request to all qualifying businesses permitted by law. City
Council also reserves the right to grant a Tax Abatement to a qualifying business from an amount as low as 1%to
no greater than 100%and for a period of 1 year but not to exceed 10 years as permitted by law.
Date: 7/20/2015 Page 1 of 2
100.05 Guideline for Tax Abatement Request Policy
7-20-15
�5 fE
c:n •
%EDGE WATER"
City of Edgewater
Section: City Council
ADMINISTRATIVE POLICIES AND PROCEDURES
Subject: Guideline for Tax Abatement Request
Policy
Eligibility Category Pursuant F.S. 196.012
❑ New Business Start-Up (Minimum additional 10 New Full Time Jobs in the State of Florida) paying an
average wage for such new jobs that is above the average wage in the area
❑ Business Expansion (Minimum additional 10 Full Time Jobs in the State of Florida) paying an average
wage for such new jobs that is above the average wage in the area, which principally engages in any of the
operations referred to in F.S. 196.012(15)(a)1.
❑ Business Expansion (Minimum additional 25 Full Time Jobs in the State of Florida) the sales factor of
which, as defined by s. 220.15(5), for the facility with respect to which it requests an economic development ad
valorem tax exemption is less than 0.50 for each year the exemption is claimed; provided that such business
increases operations on a site located within the same county, municipality, or both co-located with a commercial
or industrial operation owned by the same business or organization under common control with the same
business or organization, resulting in a net increase in employment of not less than 10 percent or an increase in
productive output or sales of not less than 10 percent.
❑ Corporate Office (Minimum additional 50 Full Time Jobs in the State of Florida) An office space in this
state owned and used by a business or organization newly domiciled in this state; provided such office space
houses 50 or more full-time employees of such business or organization; provided that such business or
organization office first begins operation on a site clearly separate from any other commercial or industrial
operation owned by the same business or organization.
Maximum Years of Abatement 10 years
Qualified Wage Scale
$15.55 per hour 50%
$20.28 per hour 75%
$27.04 per hour 100%
Approved: n/Cdiqc/4...-
10 p.1.4 7/20'
Michael Ignasiak, :yor Date
Date: 7/20/2015 Page 2 of 2
100.05 Guideline for Tax Abatement Request Policy
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