§ 13-261. Definitions.

When used in this authorizing ordinance, the following terms shall have the following meanings, unless the context clearly requires otherwise:

Applicant means any person, firm, partnership, or corporation who files an application with the board seeking an exemption.

Authorizing ordinance means this Ordinance Number 11-05.

Board means the county's board of commissioners.

Brownfield area means a contiguous area of one (1) or more brownfield sites, some of which may not be contaminated, and which has been designated by the county by resolution. Such areas may include all or portions of community redevelopment areas, enterprise zones, empowerment zones, other such designated economically deprived communities and areas, and Environmental Protection Agency-designated brownfield pilot projects.

Brownfield sites means sites that are generally abandoned, idled, or underused industrial and commercial properties where expansion or redevelopment is complicated by actual or perceived environmental contamination.

Business means any activity engaged in by any person, firm, partnership, corporation, or other business organization or entity, with the object of private or public gain, benefit, or advantage, either direct or indirect.

County means Osceola County, a charter county and political subdivision of the State of Florida.

County manager means the chief executive officer of the county, or such person's designee.

Department means the Florida Department of Revenue.

Exemption means an economic development ad valorem tax exemption granted pursuant to F.S. § 196.1995, and this authorizing ordinance.

Expansion of an existing business means an "expansion of an existing business," as defined in F.S. § 196.012(16), specifically:

(1)

A business establishing ten (10) or more jobs to employ ten (10) or more full-time employees in the county, which manufactures, processes, compounds, fabricates, or produces for sale items of tangible personal property at a fixed location and which compromises an industrial or manufacturing plant;

(2)

A business establishing twenty-five (25) or more jobs to employ twenty-five (25) or more full-time employees in the county, the sales factor of which, for the facility with respect to which it requests an exemption is less than 0.50 for each year the exemption is claimed; provided that such Business increases operations on a site co-located with a commercial or industrial operation owned by the same business, resulting in a net increase in employment of not less than ten (10) percent or an increase in productive output of not less than ten (10) percent; or

(3)

Any business located in an enterprise zone or brownfield area that increases operations on a site co-located with a commercial or industrial operation owned by the same business.

Goods means all personality when purchased primarily for personal, family, or household use, but not including personality sold for commercial or industrial use.

Implementing ordinance means an ordinance enacted pursuant to subsection 13-265(g) hereof for the purpose of granting an exemption.

Improvements means physical changes made to raw land, and structures placed on or under the land surface.

New business means a "new business," as defined in F.S. § 196.012(15), specifically:

(1)

A business establishing ten (10) or more jobs to employ ten (10) or more full-time employees in the county which manufacturers, processes, compounds, fabricates, or produces for sale items of tangible personal property at a fixed location and which comprises an industrial or manufacturing plant;

(2)

A business establishing twenty-five (25) or more jobs to employ twenty-five (25) or more full-time employees in the county, the sales factor of which, for the facility with respect to which it requests an exemption is less than 0.50 for each year the exemption is claimed; or

(3)

An office space in this county leased or owned and used by a corporation newly domiciled in the county; provided such office space houses fifty (50) or more full-time employees of such corporation; provided that such business first begins operation on a site clearly separate from any other commercial or industrial operation owned by the same business.

Sales factor means the sales factor defined in F.S. § 220.15(5), specifically, the "sales factor" is a fraction the numerator of which is the total sales of the taxpayer in the county during the taxable year or period and the denominator of which is the total sales of the taxpayer everywhere during the taxable year or period.

(Ord. No. 11-05, § 1, 7-18-11; Ord. No. 2016-32, § 4, 4-11-16)