Osceola County |
Code of Ordinances |
Chapter 13. LICENSES, TAXATION AND MISCELLANEOUS BUSINESS REGULATIONS |
Article XII. AD VALOREM TAXATION—EXEMPTIONS |
§ 13-264. Applications.
(a)
Any eligible person, firm, partnership or corporation which desires an exemption shall file with the board a written application in the form prescribed by resolution of the board. By resolution, the board may establish a nonrefundable fee for processing each application for an exemption and preparing, implementing, and monitoring any implementing ordinance enacted by the board.
(b)
The application shall request that the board adopt an implementing ordinance granting the applicant the exemption and shall include, at a minimum, each of the following components:
(1)
The name and location of the new business or the expansion of an existing business;
(2)
The name of the owner or owners of the new business or the expansion of an existing business;
(3)
A description of the improvements to the real property for which an exemption is requested and the date of commencement of construction of such improvement;
(4)
A description of the tangible personal property for which an exemption is requested and the dates when such property was or is to be purchased;
(5)
Proof, to the satisfaction of the board, that the applicant meets the criteria for a new business or for an expansion of an existing business as defined in section 13-262 hereof;
(6)
The following information:
a.
The current number of full-time/equivalent (FTE) and seasonal employees of the expanding business; the total number of FTE and seasonal jobs to be created and maintained by the new or expanding Business, and the period (total number of years) needed to fill all of the new jobs;
b.
The expected number of employees who will reside in Osceola County;
c.
The average annual wage of the new jobs, identifying the average annual salary with executives salaries included and with executives' salaries excluded;
d.
The type of industry or business;
e.
The environmental impact of the business;
f.
The current and anticipated volume (in dollars) of business or production, and the percentage of total product sales outside Osceola County;
g.
Whether relocation or expansion would occur without the exemption;
h.
The cost and demand for services;
i.
The source of supplies (local or otherwise);
j.
The total length (number of years) of the exemption period being requested; and
(7)
Such other information as may be deemed necessary by the board.
(c)
A business will be required to commence the creation of full-time jobs within the period of the exemption and to maintain any newly filled jobs for its facility in the county at a minimum through to the expiration of the exemption granted by the board. If a business requires additional time beyond the date of the expiration of the exemption to satisfy all new job creation, maintenance and salary commitments identified in the application, it will be necessary for the business and the county to enter into a separate agreement which will obligate the business to comply fully with those commitments.
(d)
The application shall be filed on or before March 1 for the year in which an exemption is requested.
(e)
Upon submittal of the application, the county manager or such person's designee shall review same, and within ten (10) days of submission, notify the applicant of any facial deficiencies.
(f)
A business will be required to enter into an agreement with the board to ensure that the business will satisfy its job creation and maintenance obligations.
(Ord. No. 11-05, § 4, 7-18-11; Ord. No. 2016-32, § 5, 4-11-16)