4526 Supplemental economic or tourism dev. programOrdinance No. 2019-4526
An ordinance of the City of Sanford, Florida establishing the City of
Sanford supplemental economic or tourism development program;
providing for legislative findings and intent; providing for implementing
administrative actions; providing for conflicts, providing for a savings
provision and the effect of the ordinance; providing for severability;
providing for codification as well as the correction of scrivener's errors;
and providing for an effective date.
Whereas, the City Commission of the City of Sanford, Florida has the desire to
ensure that the City of Sanford and its environs are desirable for economic or tourism
development of a positive nature for the benefit of the citizens of the City of Sanford; and
Whereas, Section 166.021(8), Florida Statutes, provides as follows:
"(8) (a) The Legislature finds and declares that this state faces increasing
competition from other states and other countries for the location and
retention of private enterprises within its borders. Furthermore, the
Legislature finds that there is a need to enhance and expand economic
activity in the municipalities of this state by attracting and retaining
manufacturing development, business enterprise management, and other
activities conducive to economic promotion, in order to provide a stronger,
more balanced, and stable economy in the state, to enhance and preserve
purchasing power and employment opportunities for the residents of this
state, and to improve the welfare and competitive position of the state. The
Legislature declares that it is necessary and in the public interest to facilitate
the growth and creation of business enterprises in the municipalities of the
state.
(b) The governing body of a municipality may expend public funds to attract
and retain business enterprises, and the use of public funds toward the
achievement of such economic development goals constitutes a public
purpose. The provisions of this chapter which confer powers and duties on
the governing body of a municipality, including any powers not specifically
prohibited by law which can be exercised by the goveming body of a
municipality, shall be liberally construed in order to effectively carry out the
purposes of this subsection.
(c) For the purposes of this subsection, it constitutes a public purpose to
expend public funds for economic development activities, including, but not
limited to, developing or improving local infrastructure, issuing bonds to
finance or refinance the cost of capital projects for industrial or manufacturing
plants, leasing or conveying real property, and making grants to private
enterprises for the expansion of businesses existing in the community or the
attraction of new businesses to the community.
; and
(d) A contract between the governing body of a municipality or other entity
engaged in economic development activities on behalf of the municipality and
an economic development agency must require the agency or entity receiving
municipal funds to submit a report to the governing body of the municipality
detailing how the municipal funds are spent and detailing the results of the
economic development agency's or entity's efforts on behalf of the
municipality. By January 15, 2011, and annually thereafter, the municipality
shall file a copy of the report with the Office of Economic and Demographic
Research and post a copy of the report on the municipality's website.
(e)1. By January 15, 2011, and annually thereafter, each municipality
having annual revenues or expenditures greater than $250,000 shall report
to the Office of Economic and Demographic Research the economic
development incentives in excess of $25,000 given to any business during
the municipality's previous fiscal year. The Office of Economic and
Demographic Research shall compile the information from the municipalities
into a report and provide the report to the President of the Senate, the
Speaker of the House of Representatives, and the Department of Economic
Opportunity. Economic development incentives include:
a. Direct financial incentives of monetary assistance provided to a business
from the municipality or through an organization authorized by the
municipality. Such incentives include, but are not limited to, grants, loans,
equity investments, loan insurance and guarantees, and training subsidies.
b. Indirect incentives in the form of grants and loans provided to businesses
and community organizations that provide support to businesses or promote
business investment or development.
c. Fee-based or tax -based incentives, including, but not limited to, credits,
refunds, exemptions, and property tax abatement or assessment reductions.
d. Below-market rate leases or deeds for real property.
2. A municipality shall report its economic development incentives in the
format specified by the Office of Economic and Demographic Research.
3. The Office of Economic and Demographic Research shall compile the
economic development incentives provided by each municipality in a manner
that shows the total of each class of economic development incentives
provided by each municipality and all municipalities.
(f) This subsection does not limit the home rule powers granted by the State
Constitution to municipalities."
Whereas, Section 187.201(16), Florida Statutes, (part of the State
Comprehensive Plan) provides as follows:
"(16) URBAN AND DOWNTOWN REVITALIZATION.—
(a) Goal.—In recognition of the importance of Florida's vital urban
centers and of the need to develop and redevelop downtowns to the
state's ability to use existing infrastructure and to accommodate growth
; and
in an orderly, efficient, and environmentally acceptable manner, Florida
shall encourage the centralization of commercial, governmental, retail,
residential, and cultural activities within downtown areas.
(b) Policies. -
1. Provide incentives to encourage private sector investment in the
preservation and enhancement of downtown areas.
2. Assist local governments in the planning, financing, and
implementation of development efforts aimed at revitalizing distressed
downtown areas.
3. Promote state programs and investments which encourage
redevelopment of downtown areas.
4. Promote and encourage communities to engage in a redesign step
to include public participation of members of the community in
envisioning redevelopment goals and design of the community core
before redevelopment.
5. Ensure that local governments have adequate flexibility to
determine and address their urban priorities within the state urban
policy.
6. Enhance the linkages between land use, water use, and
transportation planning in state, regional, and local plans for current and
future designated urban areas.
7. Develop concurrency requirements that do not compromise public
health and safety for urban areas that promote redevelopment efforts.
8. Promote processes for the state, general purpose local
governments, school boards, and local community colleges to
coordinate and cooperate regarding educational facilities in urban
areas, including planning functions, the development of joint facilities,
and the reuse of existing buildings.
9. Encourage the development of mass transit systems for urban
centers, including multimodal transportation feeder systems, as a
priority of local, metropolitan, regional, and state transportation
planning.
10. Locate appropriate public facilities within urban centers to
demonstrate public commitment to the centers and to encourage private
sector development.
11. Integrate state programs that have been developed to promote
economic development and neighborhood revitalization through
incentives to promote the development of designated urban infill areas.
12. Promote infill development and redevelopment as an important
mechanism to revitalize and sustain urban centers."
Whereas, Section 187.201(21), Florida Statutes, (part of the State
Comprehensive Plan) provides as follows:
"(21) THE ECONOMY. --
(a) Goal. --Florida shall promote an economic climate which provides
economic stability, maximizes job opportunities, and increases per capita
income for its residents.
(b) Policies. --
1. Attract new job -producing industries, corporate headquarters, distribution
and service centers, regional offices, and research and development facilities
to provide quality employment for the residents of Florida.
2. Promote entrepreneurship and small and minority-owned business startup
by providing technical and information resources, facilitating capital formation,
and removing regulatory restraints which are unnecessary for the protection
of consumers and society.
3. Maintain, as one of the state's primary economic assets, the environment,
including clean air and water, beaches, forests, historic landmarks, and
agricultural and natural resources.
4. Strengthen Florida's position in the world economy through attracting
foreign investment and promoting international banking and trade.
5. Build on the state's attractiveness to make it a leader in the visual and
performing arts and in all phases of film, television, and recording production.
6. Promote economic development for Florida residents through partnerships
among education, business, industry, agriculture, and the arts.
7. Provide increased opportunities for training Florida's workforce to provide
skilled employees for new and expanding business.
8. Promote economic self-sufficiency through training and educational
programs which result in productive employment.
9. Promote cooperative employment arrangements between private
employers and public sector employment efforts to provide productive,
permanent employment opportunities for public assistance recipients through
provisions of education opportunities, tax incentives, and employment
training.
10. Provide for nondiscriminatory employment opportunities.
11. Provide quality child day care for public assistance families and others
who need it in order to work.
12. Encourage the development of a business climate that provides
opportunities for the growth and expansion of existing state industries,
particularly those industries which are compatible with Florida's environment.
13. Promote coordination among Florida's ports to increase their utilization.
14. Encourage the full utilization by businesses of the economic development
enhancement programs implemented by the Legislature for the purpose of
extensively involving private businesses in the development and expansion
of permanent job opportunities, especially for the economically
disadvantaged, through the utilization of enterprise zones, community
development corporations, and other programs designed to enhance
economic and employment opportunities."
; and
Whereas, Section 187.201(24), Florida Statutes, (part of the State
Comprehensive Plan) provides as follows:
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(23) TOURISM.—
(a) Goal.—Florida will attract at least 55 million tourists annually by
1995 and shall support efforts by all areas of the state wishing to develop
or expand tourist -related economies.
(b) Policies. -
1. Promote statewide tourism and support promotional efforts in those
parts of the state that desire to attract visitors.
2. Acquire and manage public lands to offer visitors and residents
increased outdoor experiences.
3. Promote awareness of historic places and cultural and historical
activities.
Whereas, the City Commission of the City of Sanford, Florida desires that the
economy of the City of Sanford be one that is vibrant, creative, flexible, dynamic, and
modern as well as an economy that attracts and retains high quality businesses and
economic generators to the City of Sanford; and
Whereas, the City Commission of the City of Sanford, Florida desires to protect
the public health, safety and welfare of the citizens of the City and maintain a high quality
of life for the citizens of the City; and
Whereas, the City Commission of the City of Sanford hereby finds and
determines that the provisions of this Ordinance provide for public benefits and serve public
Whereas, this Ordinance, although neither creating or amending land
development regulations, is consistent with the goals, objectives and policies of the
Comprehensive Plan of the City of Sanford.
Whereas, the City Commission of the City of Sanford, as the governing body of
the City, through the adoption of its Comprehensive Plan and other adopted documents,
has established as a matter of policy that fostering the revitalization and redevelopment of
the City (collectively, the "Incentive Area," as further defined in this Ordinance, brings about
positive economic, social and cultural impacts within the City and greatly enhances the
quality of life of the City's citizens; and
Whereas, it is essential to the City's efforts to foster revitalization and
redevelopment within the Incentive Area that the City offer certain Incentives as set forth in
this Ordinance that will encourage private investment in the Incentive Area; and
Whereas, the goals (the "Goals") of the City in offering the Incentives are as
follows:
EM
(a). To promote the construction of new buildings or the rehabilitation of
existing buildings within the Incentive Area; and
(b). To support the establishment of the categories of new businesses that
the City Commission determines will:
Significantly increase the overall commercial activity
within the Incentive Area,
(ii). Attract the City's residents and tourists into the Incentive
Area, and
(iii). Increase the property values within the City as a whole.
Whereas, while the Incentives may benefit the Incentive Recipients (as defined
in this Ordinance), the primary beneficiary of the Incentives will be the City and its citizens
who shall realize the following benefits (the "Benefits"):
(a). Increased property values within the Incentive Area and the City
as a whole;
EM
(b). Increased revenue from property taxes, business license fees
and permit fees;
(c). Increased tourism and commercial activity within the Incentive
Area and the City as a whole; and
(d). The improvement of the character of the City by preserving
buildings within the Incentive Area or promoting the construction of new
buildings that are compatible with character of the City.
Whereas, the Incentives, as provided for in an Incentive Agreement (as defined
in this Ordinance), shall be structured in such a way that the value of the Benefits to the
City will exceed their value to the Incentive Recipients; and
Whereas, this Ordinance is enacted pursuant to the home rule powers of the City
of Sanford as set forth at Article VIII, Section 2, of the Constitution of the State of Florida;
Chapter 163, Florida Statutes; Chapter 166, Florida Statutes; and other applicable
controlling law; and
Whereas, the City of Sanford has complied with all requirements and procedures
of Florida law in processing and advertising this Ordinance.
Now Therefore, Be it enacted by the People of the City of Sanford:
Section 1. Legislative Findings And Irntednt, The City Commission of the
City of Sanford hereby adopts and incorporates into this Ordinance the recitals (whereas
clauses) set forth herein as the legislative and administrative findings and intent of the City
Commission which, together with the agenda materials, memorandum and staff reports, to
the extent that they exist, shall be maintained consistent with the maintenance schedule for
ordinances, as public records of the City.
Section 2. Supplemental Economic Or Tourism Development Program. The
City Commission of the City of Sanford hereby enacts the following provisions into the City
Code:
Title.
This Ordinance shall be titled and may be commonly referred to as the "City of Sanford
Supplemental Economic or Tourism Development Incentive Program Ordinance."
Definitions.
(a). As used in this Ordinance, unless the context shall otherwise require, the following
terms shall have the following respective meanings:
(1). Benefits means the value to the City of providing the Incentives, which
generally includes:
(A). Increased property values within the Incentive Area and the City as
a whole;
(B). Increased revenue from property taxes, business license fees and
permit fees;
(C). Increased tourism and commercial activity within the Incentive Area
and the City as a whole; and
(D). The improvement of the character of the City by preserving
buildings within the Incentive Area and promoting the construction of
new, buildings.
(2). Incentive Area means the area, which may be modified from time -to -
time, in which the City Commission has determined that the revitalization and
redevelopment thereof is essential to preserving and improving the economy,
society, and culture of the City and enhancing the quality of life of the citizens
thereof. The Incentive Area shall include all properties which the City
81.
determines to serve the economic or tourism development purposes of the
City.
(3). Development means the activity of improving a real property to the
extent of adding value to the tax base through real property improvements
and the creation of employment opportunities. The definition of the term
"development" set forth in Section 163.3164(14), Florida Statutes, which
adopts the definition set forth in Section 380.04, Florida Statutes,' shall be
1 The referenced definition of development reads as follows:
(1) The term "development" means the carrying out of any building activity or mining
operation, the making of any material change in the use or appearance of any structure or
land, or the dividing of land into three or more parcels.
(2) The following activities or uses shall be taken for the purposes of this chapter to involve
"development," as defined in this section:
(a) A reconstruction, alteration of the size, or material change in the external appearance
of a structure on land.
(b) A change in the intensity of use of land, such as an increase in the number of dwelling
units in a structure or on land or a material increase in the number of businesses,
manufacturing establishments, offices, or dwelling units in a structure or on land.
(c) Alteration of a shore or bank of a seacoast, river, stream, lake, pond, or canal, including
any "coastal construction" as defined in s. 161.021.
(d) Commencement of drilling, except to obtain soil samples, mining, or excavation on a
parcel of land.
(e) Demolition of a structure.
(f) Clearing of land as an adjunct of construction.
(g) Deposit of refuse, solid or liquid waste, or fill on a parcel of land.
(3) The following operations or uses shall not be taken for the purpose of this chapter to
involve "development" as defined in this section:
(a) Work by a highway or road agency or railroad company for the maintenance or
improvement of a road or railroad track, if the work is carried out on land within the
boundaries of the right-of-way.
(b) Work by any utility and other persons engaged in the distribution or transmission of
gas, electricity, or water, for the purpose of inspecting, repairing, or renewing on established
rights-of-way or corridors, or constructing on established or to -be -established rights-of-way
or corridors, any sewers, mains, pipes, cables, utility tunnels, power lines, towers, poles,
tracks, or the like. This provision conveys no property interest and does not eliminate any
applicable notice requirements to affected land owners.
(c) Work for the maintenance, renewal, improvement, or alteration of any structure, if the
work affects only the interior or the color of the structure or the decoration of the exterior
of the structure.
(d) The use of any structure or land devoted to dwelling uses for any purpose customarily
incidental to enjoyment of the dwelling.
(e) The use of any land for the purpose of growing plants, crops, trees, and other
agricultural or forestry products; raising livestock; or for other agricultural purposes.
9
applicable to the implementation and administration of this Ordinance.
(4). Goals means the objectives of the City in offering the Incentives, which
generally includes:
(A). Promoting the construction of new building or the rehabilitation of
existing buildings within the Incentive Area; and
(B). Supporting the establishment of the categories of new businesses
that will:
(i). Significantly increase the overall commercial activity within the
Incentive Area,
(ii). Attract the City's residents and tourists into the Incentive Area,
we
(iii). Increase property values within the City as a whole.
(5). Incentive means a grant of any inducement having monetary value by
the City that is offered to a person, firm, or corporation to pursue a
Development that encourages private investment and/or creation/retention of
jobs. The Incentive may also include grants from other entities that the City
may be able to obtain.
(f) A change in use of land or structure from a use within a class specified in an ordinance
or rule to another use in the same class.
(g) A change in the ownership or form of ownership of any parcel or structure.
(h) The creation or termination of rights of access, riparian rights, easements, distribution
and transmission corridors, covenants concerning development of land, or other rights in
land.
(4) "Development," as designated in an ordinance, rule, or development permit includes all
other development customarily associated with it unless otherwise specified. When
appropriate to the context, "development" refers to the act of developing or to the result of
development. Reference to any specific operation is not intended to mean that the
operation or activity, when part of other operations or activities, is not development.
Reference to particular operations is not intended to limit the generality of subsection (1).
10�`
(6). Incentive Recipient means the private parties receiving the Incentives
from the City.
(7). Job means each new:
(A). Full-time position or
(B). Full-time equivalent position that is created as a direct result of the
ongoing operation of a Development.
For the purposes of calculating the number of Jobs created by a
Development, only those employed at businesses directly associated with the
Development at positions permanently located within the Incentive Area shall
be considered.
(b). In addition to the definitions set forth in Subsection (a) of this Section, the definitions
provided in the City Code and the Florida Statutes shall be applicable if the context so
requires.
General Principles Relating To Award Of Grant Incentives.
(a). The City Commission, at its discretion and on a case-by-case basis, subject to the
provisions of this Ordinance, may enter into an Incentive Agreement with a person, firm, or
corporation providing for Incentives in order to encourage and support the Development of
real property within the Incentive Area.
(b). The Incentives shall only be provided to an Incentive Recipient after an agreement
has been entered into between the City and such person, firm, or corporation, as approved
by the City Attorney, which agreement shall set forth: the particulars of the Development;
the Incentives to be provided; and sufficient assurances that the Benefits will accrue to the
City and the Goals will be met by the Development (an "Incentive Agreement"). Pending
the approval by the City Commission of any Incentive Agreement, subject to the provisions
of this Ordinance, the City Manager shall discuss the provisions of this Ordinance, aid in
the completion of any Proposal and, subject to the final approval by the City Commission,
negotiate with the potential Incentive Recipient on behalf of the City. Each Incentive
Agreement shall be approved by the City Commission by adoption of a resolution. The City
Commission may provide Incentives in any amounts and for any periods of time.
Authorized Incentives.
(a). The City Commission may provide to an Incentive Recipient any combination of
Incentives provided for herein; provided, however, that the total amount of Incentives given
to a Development must be in keeping with the Goals and the value of the Benefits accruing
to the City and its citizens must be greater than the financial value of the Incentives to an
Incentive Recipient.
(b). All direct Incentives of the City shall be granted in the form of payments of amounts
up to, but in no event in the amount in excess of equal to, the sums paid in fees and taxes
that have been duly paid to the City during a specified period of time. Upfront abatements
of fees or taxes are prohibited and unlawful. Where Incentives continue for a period of more
than one year, such Incentives may be graduated to increase or decrease year-to-year as
the City Commission sees fit, but subject to monitoring by the City to ensure compliance
with the terms of any Incentive Agreement.
(c). Funds received through such incentive grants may only be used for purposes that
are determined to provide for the economic or tourism development of the City.
Eligibility Criteria.
(a). In order for a Development to be eligible to receive incentives, the City Commission
must determine that the Development meets, or upon completion will meet, each of the
following criteria:
12 1 ` -
(1). The Development is consistent with the City of Sanford
Comprehensive Plan as well as the Goals set forth in this Ordinance.
(2). Absent the provision of Incentives, the Development would be
unlikely to occur or unlikely to occur at the level or scale contemplated
by the developer.
(3). The Development must be located within the Incentive Area.
(4). The Development must have:
(A). Real property acquisition costs of a significant type or
nature, or
(B). Significant costs of physical improvements to real
property, or
(C). Significant costs of capital improvements to City
infrastructure; or
(D). On a case-by-case basis, any other eligibility criteria that
must be met upon completion of a Development in order to ensure
that the Goals are met and that the Development provides Benefits
to the City (and its citizens) in amounts that warrant the
implementation of Incentives.
(b). leo precedent shall be irrrplied or irrFerred by the granting of a rebate. Eacl�
application shall be considered by the City Commission in its legislative capacity on a case
by case basis, after considering the criteria as set forth in this Ordinance and acting in its
sole and absolute discretion.
Establishment of economic development ad valorem tax rebate.
(a). Incentive. There is herein established an economic development ad valorem tax
13�.
rebate ("rebate") for ad valorem taxes levied by the City. The rebate is a local option tax
incentive for an applicant which may be granted or refused at the sole and absolute
discretion of the City Commission.
(b). Ineligible improvements. The rebate shall not accrue to improvements made by or
for the use of an applicant when such improvements have been included on the tax rolls
prior to the effective date of an ordinance specifically granting a business a rebate.
(c). Eligible improvements. At the sole and absolute discretion of the City
Commission, and except as otherwise provided for in this Ordinance, the rebate may be
granted for up to 100% of the assessed value of all improvements made by or for the use
of a Development and of all tangible personal property of such Development, or up to 100%
of the assessed value of all added improvements made to facilitate the qualifying expansion
of an existing business and of the net increase in all tangible personal property acquired to
facilitate such expansion of an existing business, provided that the improvements are made
or the tangible personal property is added or increased on or after the day the Ordinance
specifically granting an rebate is adopted. Rebates for less than 100% of such assessed
values may be granted at the sole and absolute discretion of the City Commission. Property
acquired to replace existing property shall not be considered to facilitate a business
expansion.
(d). Land. No rebate shall be granted for the land upon which a new business or an
expansion of an existing business is to be located.
(e). Rebate. Except as otherwise provided for in this Ordinance, the rebate may be
for a period of up to 10 years from the date the City Commission adopts the ordinance
specifically granting a rebate.
(f). Taxes applicable. The rebate shall apply only to taxes levied City-wide by the City.
14
The rebate shall not apply to taxes levied by a the County, a County municipal services
taxing or benefit unit (MSTU/MSBU), the Seminole County School District, a water
management district, or any other special district or to taxes levied for the payment of bonds
or taxes authorized by a vote of the electors pursuant to Section 9(b) or 12, Article VII of
the Constitution of the State of Florida.
(g). Maximum amount of annual rebates. Notwithstanding any other provision of this
Ordinance, the rebate granted by the City Commission for each fiscal year shall not result
in an estimated aggregate annual amount of forgone ad valorem tax revenues in excess of
$2,000,000.00 or such other amount approved by a supermajority vote of the City
Commission, which amount shall be calculated based on the property appraiser's estimates
on the revenue lost to the City during the then particular fiscal year by virtue of rebates
previously granted plus rebates under consideration in such particular fiscal year.
(h). Mandatory Criteria. The City Commission, in making decisions and determinations
under the provisions of this Ordinance, shall require that the successful applicant will
receive a level of tax rebate that may be up to the maximum an overall total rebate of 100%
calculated over the entire period of tax rebate.
(i). Other Considerations/Criteria. The City Commission, in making decisions and
determinations under the provisions of this Ordinance, shall be guided by the following
considerations and criteria in a manner which provides for flexibility in accordance with the
best interests of the City as determined solely and exclusively by the City Commission:
(1). The minimum expected amount of capital investment to be made by
an applicant shall be $3,000,000.00.
(2). The current and anticipated volume (in dollars) of business or
production will be considered during the course of evaluating applications.
15�'�'�� ,
(3). The total length (number of years) of the rebate period being requested
may be from 1 to 10 years as may be authorized by controlling law and all as
set forth in the agreement relating to the implementation of the rebate.
(4). Preference may be given to redevelopment or infill projects during the
course of evaluating applications.
(5). The likely cost and demand for public services will be considered
during the course of evaluating applications.
(6). The likelihood that the project relocation or expansion would have
occur without the award of a rebate will be considered during the course of
evaluating applications.
(7). If any other publicly funded economic development incentives have
been granted for the project, that fact and the level of such incentives will be
considered.
(a). Application. Any eligible person, firm, partnership or corporation which desires a
rebate shall file with the City Commission a written application on a form approved by the
City. The City Commission may adopt a resolution which establishes criteria for applicants
and projects relative to which the City Commission desires to consider for the award of the
rebate provided for in this Ordinance.
(b). Review. Upon submittal of the application, the City Manager, or designee, shall
review same and, within 30 days of submission, notify the applicant of any facial
deficiencies. The City Manager, or designee, shall promptly deliver a copy of the application
to the Seminole County Property Appraiser who shall promptly notify the applicant and the
City Manager, or designee, of any additional information he or she determines to be
161..:_
necessary for adequate consideration of the application. Complete applications shall be
scheduled for a public hearing before the City Commission no later than 60 days following
receipt by the City Manager, or designee, of the Property Appraiser's report provided for in
this Ordinance. The applicant shall be notified of the date and time of the public hearing.
The City Manager may grant time extensions as needed to appropriately address any
application.
(c). Agreement. As a condition to receiving an rebate, a business will be required to
enter into an agreement with the City, in a form approved by the City Attorney, to ensure
that the business satisfies all requirements associated with the creation of jobs in the City,
the fulfillment of other representations made in applying for the rebate and the granting of
the rebate by the City Commission.
(d). Role Of Community Redevelopment Agency. If a new business is locating to, or
an expansion of an existing business is occurring in, the City's Community Redevelopment
Area, the Community Redevelopment Agency overseeing such area shall be provided a
copy of the application for review and comment. Input from the Community Redevelopment
Agency will be considered by the City Commission in deciding whether a rebate is to be
granted, provided, however, that the City Commission may waive this procedure.
City Commission consideration of applications.
(a), Property Appraiser review and report. Before the City Commission tabes action on
an application, a copy of the application, once deemed complete, shall be delivered to the
Property Appraiser for review and the Property Appraiser may provide a report to the City
Commission which shall be requested to include the following information:
(1). The total revenue available to the City for the current fiscal year from
ad valorem tax sources, or an estimate of such revenue if the actual total
17�. Y
revenue available cannot be determined;
(2). The amount of any revenue lost to the City for the current fiscal year
by virtue of rebates previously granted, or an estimate of such revenue if the
actual revenue lost cannot be determined;
(3). An estimate of the amount of revenue which would be lost to the City
during the current fiscal year if the rebate applied for were granted had the
property for which the rebate is requested otherwise been subject to taxation;
and
(4). A determination as to whether the property for which an rebate is
requested is to be incorporated into a new business or the expansion of an
existing business, or into neither, which determination the Property Appraiser
shall also affix to the face of the application. Upon request, the department
will provide the Property Appraiser such information as it may have available
to assist in making such determination.
(b). Eligibility threshold. The threshold for eligibility is whether the Development meets
the definition of a new business or of an expansion of an existing business and satisfies
any other economic -related characteristics or criteria deemed necessary or relevant by the
City Commission that promotes the sustainability of economic development within the City.
(c). Irreligiufe business. Any applicant in violation of any Federal, State, or local law,
rule, code, ordinance or regulation, including without limitation, environmental matters, will
not be eligible for a rebate.
(d). Rebate criteria. In making its determination as to whether to grant the rebate,
and, if granted, the duration and percentage of the rebate, the City Commission shall apply
the criteria.and considerations set forth in this Ordinance.
181.
(e). City Commission ordinance. After consideration of the application, the Property
Appraiser's report, input from a community Redevelopment Agency, if applicable, and such
other information it deems relevant, and the application of the rebate criteria, the City
Commission may choose in its sole and absolute discretion to enact an ordinance granting
a rebate to the applicant. If the City Commission decides to adopt such an ordinance, the
ordinance shall be adopted in the same manner as any other general ordinance of the City,
and shall include, at a minimum, the following:
(1). The name and address of the new business or the expansion of an
existing business to which the rebate is granted;
(2). The name of the owner(s) of the new business or the expansion of an
existing business to which the rebate is granted;
(3). The total amount of revenue available to the City from ad valorem tax
source for the current fiscal year, the total amount of revenue lost to the City
for the current fiscal year by virtue of rebates currently in effect, and the
estimated revenue loss to the City for the current fiscal year attributable to the
rebate of the business named in the ordinance;
(4). The percentage of the ad valorem tax rebate approved;
(5). The period of time for which the rebate will remain in effect and the
expiration date of the rebate;
(6). A finding that the business named in the ordinance meets the
requirements of this Ordinance; and
(7). A provision conditioning the rebate upon the execution by the business
of, and the ongoing compliance with, an agreement, in a form approved by
the City Attorney, setting forth, among other things, continuing performance
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obligations of the business associated with the creation of jobs in the City, the
fulfillment of other representations made in applying for the rebate and the
granting of -the rebate by the City Commission.
Continuing performance.
(a). Change in ownership. The business granted a rebate shall inform the City
Commission in writing within 10 days as to any changes in ownership of the business
granted a rebate and it is prohibited and unlawful to fail to do so. Moreover, the transferee
business shall continue to comply with all rebate requirements and shall assume in writing
all of the obligations of the transferor business provided for in the agreement required by
this Ordinance. Failure of the business granted a rebate to notify the City Commission of
any such changes in ownership is cause for revocation of the ordinance granting the rebate,
at the City Commission's discretion.
(b). Annual filings. The ability to receive a rebate for the period granted shall be
conditioned upon the applicant's ability to maintain the Development giving rise to the award
of the rebate throughout the entire period. The applicant shall be required to submit an
annual renewal statement and an annual report to the City Manager, or designee, on or
before March 1 of each year for which the rebate was granted. The annual renewal
statement shall certify that the information provided in the original application has not
changed. The annual report shall provide a report on the status of the business, evidencing
satisfaction of the business maintenance and continued performance conditions set forth in
the application. The report shall be prepared in substantially the form approved by the City
Manager, or designee, and shall contain such information as the City Manager, or designee,
may reasonably deem necessary for the purpose of determining continuing performance
by the business of the conditions provided for in this Ordinance, the ordinance specifically
20 1 , � � .
granting the business an rebate and the representations made in the application.
City Commission revocation.
Should any business granted an rebate pursuant to this Ordinance fail to file the annual
renewal statement and/or annual report on or before March 1 of each year the rebate has
been granted as required by this Ordinance, fail to continue to meet the definition of a new
business or an expansion of an existing business, fail to timely inform the City Commission
of a change of ownership, fail to file a new application upon any change in the information
provided in the original application, fail to fulfill any other representation made to the City
Commission during the application process, and/or fail to comply with any other
requirement provided for in this Ordinance, the City Commission, may, upon 30 days'
written notice to the respective business, adopt an ordinance revoking the rebate or take
such other action with respect to the rebate as it deems appropriate.
Recovery of taxes.
If it is determined that a business was not in fact entitled to an rebate in any year for which
the business received an rebate, the City shall be entitled to recover all taxes not paid on
tangible personal property as a result of the rebate, plus interest at the maximum rate
allowed by law, plus all costs of collection, including, without limitation, reasonable
attorney's fees.
Reapplication.
Nothing herein shall prohibit a business from reapplying for an ad valorem tax rebate.
Cisquallification for Incentives.
(a). No business and no successor or affiliated business entity having one or more of
the same principals and substantially the same business activity may cease business
operations in the name of one business and then resume business operations in another
211.= _v
name if the effect of such resumption is to circumvent the provisions of this Ordinance or to
prolong an Incentive which has been granted.
(b). A business which is the subject of a code enforcement proceeding or which has an
unpaid fine relating to a code enforcement proceeding of the City shall not be eligible for an
Incentive under this Ordinance.
Section 3. Implementing Administrative Actions.
The City Manager, or designee, is hereby authorized and directed to implement the
provisions of this Ordinance and to take any and all necessary administrative actions to
bring into effect the provisions of this Ordinance.
Section 4. Conflicts.
All ordinances or parts thereof in conflict with this Ordinance are hereby repealed.
Section 5. Savings; Effect Of Ordinance.
(a). The prior actions of the City of Sanford in terms of the matters relating to any
and all actions and activities of the City pertaining to the economic or tourism development
of the City, or of an associated nature, are hereby ratified and affirmed.
(b). Nothing in this Ordinance shall be construed to affect any suit or proceeding
impending in any court, or any rights acquired, or liability incurred, or any cause of causes
of action acquired or existing, under any act or ordinance hereby repealed; nor shall any
just or legal right or remedy of any character be lost, impaired or affected by this Ordinance.
Section 5. Codification; Scrivener's (Errors.
(a). Section 2 of this Ordinance shall be codified and all other sections shall not
be codified.
(b). The sections, divisions and provisions of this Ordinance may be renumbered
or re -lettered as deemed appropriate by the Code codifier.
22��
(c). Typographical errors and other matters of a similar nature that do not affect
the intent of this Ordinance, as determined by the City Clerk and City Attorney, may be
corrected with the endorsement of the City Manager, or designee, without the need for a
public hearing.
Section 7. Severability.
If any section, subsection, sentence, clause, phrase, or portion of this Ordinance, or
application hereof, is for any reason held invalid or unconstitutional by any court of
competent jurisdiction, 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
thereof.
Section 8. Effective Date.
This Ordinance shall take effect nunc pro tunc to October 1, 2019.
Passed and adopted this 28th day of October, 2019.
Attest:
N&*W UM, , FA6,
Traci U k; d"KA C:ODUI rl;+ Clerk
IOU Uut, ", $ 7 Y 40�-tzyv
City Commission ofe City of Sanford,
Florida. I
Approved as to form and
Legality:
William L. Colbert, Esquire
City Attorney
t5i- 1'6-�12
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