[R.O. 2012 §150.540; Ord. No. 10-4-3 §§1 — 2, 4-19-2010]
A.
There
is hereby established the Eastern Clay County Enhanced Enterprise
Zone Abatement Policy which provides for the granting of an abatement
of ad valorem taxes otherwise imposed by any political subdivision
of this State or municipality thereof including, but not limited to,
Clay County, any special or other school district, any sewer district,
fire district, zoo-museum district or cultural district or any other
special district or public entity whatsoever that levies or collects
ad valorem taxes on real property, on subsequent improvements to real
property located in the City and within the zone, subject to the terms
and conditions set forth in this Section. The members of the Eastern
Clay County Enhanced Enterprise Zone have determined that the percentage
of abatement of ad valorem taxes shall be the responsibility of each
governing authority having jurisdictions within the Eastern Clay County
Enhanced Enterprise Zone. The members including the Cities of Excelsior
Springs, Kearney, Mosby and Prathersville and a portion of unincorporated
Clay County have initially established an abatement level of fifty
percent (50%) of the ad valorem taxes otherwise imposed by any political
subdivision of this State on subsequent improvements to real property.
Qualifying improvements must be used for industries or clusters of
industries eligible under Section 125.950(9)(b), RSMo., and identified
at the discretion of each governing authority having jurisdiction
within the Eastern Clay County Enhanced Enterprise Zone as an enhanced
business enterprise. The City of Excelsior Springs has designated
that industries with NAICS Codes 311 (Food Manufacturing), 312 (Bottled
Water Manufacturing/Winery), 326 (Plastics and Rubber Products Manufacturing),
332 (Fabricated Metal Product Manufacturing), 334 (Computer and Electronic
Product Manufacturing), 336 (Transportation Equipment Manufacturing),
337 (Furniture and Related Product Manufacturing), 423 (Merchant Wholesaler,
Durable Goods), 493 (Warehouse and Storage), 541 (Professional Scientific
and Technical Services) or 721 (Accommodation) as enhanced business
enterprises within the City limits of Excelsior Springs. The following
NAICS sectors are specifically excluded: retail trade (NAICS sectors
44 and 45); Educational Services - 61; Gaming (NAICS 7132); food and
drinking places (NAICS subsector 722); Religious organizations (NAICS
industry group 8131); and Public administration (NAICS sector 92);
and provided further that service industries may be eligible only
if a majority of the annual revenues will be derived from services
provided out of the State. Qualifying improvements shall remain fifty
percent (50%) exempt from ad valorem taxes for a period of not less
than ten (10) years following the date such improvements are first
assessed, but in any event no later than twenty-five (25) years following
the date of the original designation of the Eastern Clay County Enhanced
Enterprise Zone.
B.
In
accord with Section 135.963.7, RSMo., the abatement granted in this
Section shall not relieve the Clay County Assessor from ascertaining
the amount of the equalized assessed value of all taxable property
annually as required by Sections 99.855, 99.957 or 99.1042, RSMo.,
and shall not have the effect of reducing the payments in lieu of
taxes referred to in subdivision (2) of Subsection 1 of Section 99.845,
RSMo., subdivision (2) of Subsection 3 of Section 99.957,RSMo., or
subdivision (2) of Subsection 3 of Section 99.1042, RSMo., unless
such reduction is set forth in the plan approved by the appropriate
legislative authority pursuant to subdivision (1) of Section 99.820,
RSMo., Section 99.942, RSMo., or Section 99.1027, RSMo.
[Ord. No. 13-02-02, 2-4-2013]
A.
The
City supports and endorses an application for an Enhanced Enterprise
Zone to include the Cities of Excelsior Springs, Kearney, and unincorporated
areas of Clay County, as outlined in the map attached as "Exhibit
A" to Ord. No. 13-02-02 and held on file in the City offices.
B.
The
Excelsior Springs Enhanced Enterprise Zone program is a discretionary
program offering local real property tax abatement, to eligible facilities.
The governing authorities within the Excelsior Springs Enhanced Enterprise
Zone may offer an abatement level of fifty percent (50%) of the ad
valorem taxes otherwise imposed by affected political subdivisions
on subsequent qualifying improvements to real property not to include
land or personal property, for a minimum often (10) years or until
the expiration date of the zone whichever shall come first.
The tax abatement provided under this Section shall apply to
the following political subdivisions located within the City: City
of Excelsior Springs, Excelsior Springs School District, Clay County,
Clay County Developmental Disabilities Resource Board, Clay County
Health Department, Clay County Senior Services Board, Clay, Platte,
Ray Mental Health, Excelsior Springs Special Road District, Mid-Continent
Public Library, Excelsior Springs Hospital, Excelsior Springs Parks
and Recreation, Ray County, Ray County Ambulance, Ray County Library,
Ray County Health Department, Ray County Hospital, Ray County Noxious
Weeds, Ray County Senior Citizens, Ray County Sheltered Workshop,
and Shirkey Nursing Home District.
Qualifying improvements must be used for industries described
by North American Industrial Classification Codes (NAICS) deemed eligible
under Section 135.950(9)(b), RSMo., as amended and identified at the
discretion of the Excelsior Springs City Council as an Excelsior Springs
Enhanced Business Enterprise ("EBE"). Designation as an "EBE" is determined
by the Excelsior Springs City Council as advised by the Excelsior
Springs Enhanced Enterprise Zone Advisory Board ("EEZ Board"). The
current list from 135.950(9)(b), RSMo., is listed below:
1.
Agriculture, Forestry, Fishing and Hunting (NAICS 11);
2.
Mining (NAICS 21);
3.
Utilities (NAICS 22);
4.
Construction (NAICS 22);
5.
Manufacturing (NAICS 31 - 33);
6.
Wholesale Trade (NAICS 42);
7.
Transportation and Warehousing (NAICS 48 - 49);
8.
Information (NAICS 51);
9.
Finance and Insurance (NAICS 52);
10.
Real Estate and Rental and Leasing (NAICS 53);
11.
Professional, Scientific, and Technical Services (NAICS 54);
12.
Management of Companies and Enterprise (NAICS 55);
13.
Administrative and Support and Waste Management and Remediation Disposal
Services (NAICS 56 with the exclusion of NAICS 562112 - Hazardous
Waste Collection, 562119 - Other Waste Collection, 562211 - Hazardous
Waste Treatment and, 562212 - Solid Waste Landfill, 562213 - Solid
Waste Combustor and Incinerators, and 562219 - Other Non-Hazardous
Waste Treatment and Disposal);
14.
Health Care and Social Assistance (NAICS 62);
15.
Arts, Entertainment, And Recreation (NAICS 71 with the exclusion
of NAICS group 7132 - Gambling Establishments);
16.
Accommodation and Food Services (NAICS 72 with the exclusion of NAICS
Subsector 722 - Food and Drinking Places);
17.
Other Services (NAICS 81 with the exclusion of NAICS group 8131 -
Religious Organizations.
C.
Applicants
for the Enhanced Enterprise Zone must make application to the Excelsior
Springs City Manager's office prior to any improvements being made
to the property. The application must contain a construction timeline
with an anticipated end date of construction. It must also contain
a description of the scope of business. Once the application is received,
the City will review the application to determine if the applicant
meets the qualifications of the City of Excelsior Springs, Missouri
Enhanced Enterprise Zone.
D.
Should
the application be approved by the City, the approved amount of taxes
on improvements to real property will be abated from the date determined
by the City.
E.
The
industry must notify the County Assessor, in writing, when construction
is completed. If extenuating circumstances prevent the industry from
meeting the construction end date in the original application approved
by the City, notification in the form of a letter detailing the circumstances
that prevented the completion of construction must be made to the
County Assessor prior to the construction end date provided in the
original application.
F.
Any
abatement or exemption provided within the Enhanced Enterprise Zone
on an individual parcel of real property shall cease after a period
of thirty (30) days of business closure, work stoppage, major reduction
in force, or a significant change in the type of business conducted
at such location. For the purposes of this Enhanced Enterprise Zone,
"work stoppage" shall not include strike or lockout or time necessary
to retool a plant, and a "major reduction in force" is defined as
a reduction of ninety-five (95%) or more in the number of persons
actually working at the location. Any owner or new owner of the industry
may reapply for exemption, but cannot receive the abatement or exemption
for any period of time beyond the original life of the Enhanced Enterprise
Zone.
G.
All
abatements shall expire on the 25th anniversary of the original designation
of the Excelsior Springs Enhanced Enterprise Zone.
H.
All
contracts bid shall be advertised in the county newspaper and specifications
made available on request.
