Ord 44-12ORDINANCE NO. 44 -12
AN ORDINANCE OF THE CITY COMMISSION OF THE CITY OF
DELRAY BEACH, FLORIDA, ADOPTED IN ACCORDANCE WITH
SECTION 196.1995, FLORIDA STATUES, CALLING FOR A
REFERENDUM TO BE HELD ON MARCH 12, 2013, PROPOSING TO
THE ELECTORATE OF THE CITY THAT THE CITY COMMISSION BE
AUTHORIZED TO GRANT PROPERTY TAX EXEMPTION TO
CERTAIN QUALIFIED BUSINESSES PURSUANT TO SEC. 3, ARTICLE
VII OF THE STATE CONSTITUTION; PROVIDING FOR SUBMISSION
OF THE PROPOSED BALLOT QUESTION TO THE ELECTORS OF
THE CITY; SETTING FORTH THE FORM OF THE QUESTION TO BE
VOTED UPON AT SUCH ELECTION; PROVIDING A CONFLICTS
CLAUSE, A SEVERA.BILITY CLAUSE, AND AUTHORITY TO CODIFY;
PROVIDING AN EFFECTIVE DATE; AND FOR OTHER PURPOSES..
WHEREAS; the City Commission of the City of Delray Beach has determined that a recognized
function of the City is to promote economic development within its jurisdiction by providing financial
incentives that will encourage new businesses to relocate within its jurisdiction and existing businesses to
expand creating employment opportunities that will benefit the entire community, and
WHEREAS, the current economic climate has resulted in a high unemployment rate, which impacts
the quality of life for City citizens and the sustainability of local businesses; and
WHEREAS, die City Commission desires to offer an Econoinic Development Ad Valorem (property
tax) Tax Exemption for new businesses relocating to the City of Delray Beach and to businesses already
located in the City that are expanding in order to foster economic growth and increase employment as allowed
by state law; and
WHEREAS, the City Commission believes and desires that this issue be submitted for referendum of
the City residents in order to determine if the City Commission should be authorized to grant economic ad
valorem tax exemptions under Section 3, Atticle VII of the State Constitution.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COMIVIISSION OF THE CITY OF
DELRAY BEACH, FLORIDA, AS FOLLOWS:
Section I. That the recitations are set forth above are incorporated herein.
Section 2. The referendum question proposed by this Ordinance shall be submitted to the electors
of the City of Delray Beach, Florida at the general election tdbe field on the 121' day of March, 2013, and shall
be deemed adopted effective at 12:01 a.m. March 13, 2013, upon receiving an affirmative vote of a majority of
the electors voting at the time upon the following question:
CITY OF DELRAY BEACH REFERENDUM
AUTHORIZATION TO GRANT ECONOMIC PROPERTY TAX EXEMPTIONS IN
ACCORDANCE WITH THE STATE CONSTITUTION
SHALL THE CITY COMMISSION BE AUTHORIZED TO GRANT, PURSUANT TO
S. 3, ART. VII OF THE STATE CONSTITUTION, PROPERTY TAX EXEMPTIONS TO
NEW BUSINESSES AND EXPANSIONS OF EXISTING BUSINESSES THAT ARE
EXPECTED TO CREATE NEW, FULL -TIME JOBS IN THE CITY OF DELRAY
BEACH?
YES — For the authority to grant exemptions
NO — Against authority to grant exemptions
Section 3. The City Clerk The City Clerk shall cause a notice of this election called for the purpose
of presenting the subject Chatter revision to a vote of the electorate to be published in accordance with the
provisions of Section 100.342, Florida Statutes, at least twice; once in the fifth week and once in the third
week prior to the week in which the referendum is to be held; provided that the first publication shall take
place at least thirty (30) days before the date fixed for the referendum and shall be published in newspaper of
general circulation within the City.
Section 4. The City Clerk shall cause a notice of election to be published in accordance with the
City's charter and ordinance requirements.
Section 5_ That should any section or provision of this ordinance of any portion thereof, any
paragraph, sentence, or word be declared by a court of competent jurisdiction to be invalid, such decision shall
not affect the validity of the remainder hereof as a whole or part thereof other than the part declared to be
invalid.
Section 6. That all ordinances or parts of ordinances in conflict herewith be, and the same are
hereby repealed.
Section 7. This Ordinance shall become effective itiAnediately upon adoption. The City
Commission's authority to grant, at its direction, property tax exemptions as set forth in Section 2 hereinabove
shall become effective as of 12:01 a.m. on March 13, 2013, if tlhe question to be voted upon provided
hereinabove receives an affirmative vote of the majority of the votes cast at the election held on March 12,
2013.
PASSED AND ADOPTED in regular session on second and final reading on this the � day of
2013-
ATTEST MAYOR
City Clerk
2
ORD NO. 44.12
Coversheet
MEMORANDUM
TO: Mayor and City Commissioners
FROM: Vincent Nolan, CEcD, Economic Development Director
THROUGH: David T. Harden, City Manager
DATE: December 5, 2012
Page 1 of 3
SUBJECT: AGENDA ITEM 12.A. -REGULAR COMMISSION MEETING OF DECEMBER 11, 2012
ORDINANCE NO. 44 -12
ITEM BEFORE COMMISSION
Consideration of Ordinance 44 -12 which would place on the March ballot a question whether to
authorize the City Commission to grant property tax exemptions to new or expanding businesses..
BACKGROUND
Several weeks ago, Vice -Mayor Carney called attention to an ordinance recently passed by the City of
Palm Beach Gardens. That ordinance afforded their City Commission the ability to grant property tax
exemptions to companies wishing to relocate to their community, or to existing companies committed to
expanding their facilities in Palm Beach Gardens.
Staff began researching the necessary steps to enacting a similar ordinance here in Delray Beach. Initial
investigation established the fact that such tax exemptions are authorized by State Statute and, like other
property tax exemptions, they require approval of the voters to grant the use of such exemptions
locally. The authority to grant exemptions expires 10 years after the date such authority is approved in
an election, but such authority may be renewed for subsequent 10 -year periods if each 10 -year renewal
is approved in a referendum called for that purpose. The voters of Palm Beach County just reauthorized
such exemptions to be used by the County during the November 2012 elections.
At the most recent stakeholders meeting of the Palm Beach County Business Development Board, BDB
Chief Executive Officer Kelly Smallridge encouraged all communities in Palm Beach County to
consider adding this tool to their economic development tool box, in addition to other local cash
incentives which they may have already enacted. As with the incentives we have already adopted,
property tax exemptions are not an "as of right" benefit but must be individually approved by the City
Commission for each company requesting such an exemption. The referendum is a ten year
authorization, granting the power to the City Commission to use exemptions as an economic
development tool. The Commission would then consider each company request on a case by case basis.
http:// itwebapp/ AgendalntranetB luesheet.aspx ?ltemID- 6272 &MeetingfD -397 12/26/2012
Coversheet Page 2 of 3
In considering any application for an exemption under this ordinance, the City would take into account
the following:
(a) The total number of net new jobs to be created by the applicant;
(b) The average wage of the new jobs;
(c) The capital investment to be made by the applicant;
(d) The type of business or operation and whether it qualifies as a targeted industry as may be
identified from time to time by the City Commission;
(e) The environmental impact of the proposed business or operation;
(f) The extent to which the applicant intends to source its supplies and materials within
the City;
(g) Any other economic - related characteristics or criteria deemed necessary by the City
Commission;
(h) The total amount of revenue available to the City from ad valorem tax sources for
the current fiscal year, the total amount of revenue lost to the City for the current fiscal year by
virtue of economic development ad valorem tax exemptions currently in effect, and the
estimated revenue loss to the City for the current fiscal year attributable to the exemption of the
applicant business;
(i) The period of time for which the exemption will remain in effect and the expiration date of
the exemption, which may be any period of time up to 10 years; and
0) A finding that the business meets the requirements of Florida Statutes 196.012(15) or (16).
Upon approval of an application for a tax exemption under this ordinance, the City Commission and the
applicant may enter into a written tax exemption agreement, which may include performance criteria
and must be consistent with the requirements of the Statutes or other applicable laws. The agreement
must require the applicant to report at a specific times before the expiration of the exemption the actual
number of new, full -time jobs created and their actual average wage. The agreement may provide the
City Commission with authority to revoke, in whole or in part, the exemption if the applicant fails to
meet the expectations and representations made in the application.
Enacting such an ordinance in Delray Beach will give the City one more tool to use in recruiting and
retaining businesses. This tool is particularly effective when the business in question is acquiring real
property or expanding its physical plant. It may be used independently or in concert with other
incentives offered by the City through The Delray Beach Economic Development Fund. By taking
action now, the City of Delray Beach will have the opportunity to move this forward on the March 12,
2013 ballot. This will place Delray Beach among the leading communities in Palm Beach County to
employ the most aggressive economic development programs for recruitment and retention of business
http:// itwebapp/ Agendalntranet /Bluesheet.aspx ?ltemiD= 6272 &MeetinglD =397 12/26/2012
Coversheet
and the creation of jobs for its residents.
RECOMMENDATION
Recommend approval of Ordinance No. 44 -12 on First Reading.
Page 3 of 3
http:// itwebapp/ Agendalntranet /.Bluesheet.aspx ?ItemlD= 6272 &McctingID =397 12/26/2012
CITY OF DELRAY BEACH REFERENDUM
AUTHORIZATION TO GRANT ECONOMIC PROPERTY TAX EXEMPTIONS IN
ACCORDANCE WITH THE STATE CONSTITUTION
SHALL THE CITY COMMISSION BE AUTHORIZED TO GRANT, PURSUANT TO
S_ 3, .ART. VII OF THE STATE CONSTITUTION, PROPERTY TAX EXEMPTIONS TO
NEW BUSINESSES AND EXPANSIONS OF EXISTING BUSINESSES THAT ARE
EXPECTED TO CREATE NEW, FULL -TIME JOBS IN THE CITY OF DELRAY
BEACH?
YES — For the authority to grant exemptions
NO — Against authority to grant exemptions
Section 3. The City Clerk The City Clerk shall cause a notice of this election called for the purpose
of presenting the subject Charter revision to a vote of the electorate to be published in accordance with the
provisions of Section 100.342, Florida Statutes, at least twice; once in the fifth week and once in the third
week prior to the week in which the referendum is to be held; provided that the first publication shall take
place at least thirty (30) days before the date fixed for the referendum and shall be published in newspaper of
general circulation within the City.
Section 4. The City Clerk shall cause a notice of election to be published in accordance with the
City's charter and ordinance requirements.
Section 5. That should any section or provision of this ordinance or any portion thereof, any
paragraph, sentence, or word be declared by a court of competent jurisdiction to be invalid, such decision shall
not affect the validity of the remainder hereof as a whole or part thereof other than the part declared to be
invalid.
Section 6. That all ordinances or parts of ordinances in conflict herewith be, and the same are
hereby repealed.
Section 7. This Ordinance shall become effective immediately upon adoption. The City
Commission's authority to grant, at its direction, property tax exemptions as set forth in Section 2 hereinabove
shall become effective as of 12:01 a.m. on Match 13, 2013, if the question to be voted upon provided
hereinabove receives an affirmative vote of the majority of the votes cast at the election held on March 12,
2013.
PASSED AND ADOPTED in regular session on second and final reading on this the day of
.2013.
ATTEST
City Clerk
MAYOR
2
ORD NO. 44 -12
First Reading
Second Reading
ORD NO. 44 -12
Coversheet
MEMORANDUM
TO: Mayor and City Commissioners
FROM: Vincent Nolan, CEcD, Economic Development Director
THROUGH: David T. Harden, City Manager
DATE: December 26, 2012
Page 1 of 2
SUBJECT: AGENDA ITEM 11.C. - REGULAR COMMISSION MEETING OF JANUARY 3 2013
ORDINANCE NO. 44 -12
ITEM BEFORE COMMISSION
This item is before Commission for a second reading to approve Ordinance No. 44-12.
BACKGROUND
On December 11, 2012, the City Commission approved at first reading an ordinance which would
ultimately authorize the City Commission to grant property tax exemptions to companies wishing to
relocate to Delray Beach, or to existing companies committed to expanding their facilities in Delray
Beach. This would mirror a similar ordinance recently passed by the voters of Palm Beach Gardens, as
well as the existing tax exemption ability renewed by the voters of Palm Beach County. As previously
presented, such tax exemptions are authorized by State Statute and like all other property tax
exemptions, they require approval of the voters to grant the use of such exemptions locally. If approved,
the authority to grant exemptions expires 10 years after the date such authority is approved in an
election, but such authority may be renewed for subsequent 10 -year periods if each 10 -year renewal is
approved in a referendum called for that purpose.
We have been encouraged by the Palm Beach County Business Development Board to adopt such an
ordinance, as they are encouraging all communities in Palm Beach County to do so. BDB Chief
Executive Officer Kelly Smallridge believes that this is an important tool in every community's
economic development tool box, in addition to other local cash incentives which they may have already
enacted. Once approved for use by the voters, each individual company exemption is not the subject of
a referendum. The City Commission would consider each applicant request on a case by case basis and
authorize such exemption by vote of the Commission.
In considering any application for an exemption under this ordinance, the City would take into account
a variety of factors, including: number of new jobs, the average wage of the new jobs, capital
investment, type of business, environmental impact of the business, impact on other local businesses,
availability of funds, and any other economic - related characteristics or criteria deemed necessary by the
City Commission. There must also be a finding that the business meets the requirements of State Statute
http: / /itwebapp/ Agendalntranet /Bluesheet.aspx ?ItemlD= 6345 &MeetinglD =429 2/12/2013
Coversheet
s. 196.012(15) or (16).
Page 2 of 2
Upon approval of an application for a tax exemption under this ordinance, the City Commission and the
applicant will enter into a written tax exemption agreement, which may include performance criteria
and must be consistent with the requirements of the Statutes or other applicable laws. The agreement
must require the applicant to report at a specific time before the expiration of the exemption the actual
number of new, full -time jobs created and their actual average wage. The agreement may provide the
City Commission with authority to revoke, in whole or in part, the exemption if the applicant fails to
meet the expectations and representations made in the application.
Enacting such an ordinance in Delray Beach will give the City one more tool to use in recruiting and
retaining businesses. This particular tool is particularly effective when the business in question is
acquiring real property or expanding its physical plant. It may be used independently or in concert with
other incentives offered by the City through The Delray Beach Economic Development Fund_ By
taking action now, the City of Delray Beach will have the opportunity to move this forward on the
March 12, 2013 ballot. This will place Delray Beach among the leading communities in Palm Beach
County to employ the most aggressive economic development programs for recruitment and retention of
business and the creation of jobs for its residents.
RECOMMENDATION
Recommend approval of Ordinance No. 44 -12 on Second Reading and refer the matter to the voters by
public referendum on March 12, 2013.
http:ll itwebapp/ Agendalntranet /Blueshect.aspx ?ItemlD= 6345 &MeetinglD =429 2/12/2013
ORDINANCE NO. 44-12
AN ORDINANCE OF THE CITY COMMISSION OF THE CITY OF
DELRAY BEACH, FLORIDA, ADOPTED IN ACCORDANCE WITH
SECTION 196.1995, FLORIDA STATUES, CALLING FOR A
REFERENDUM TO BE HELD ON MARCH 12, 2013, PROPOSING TO
THE ELECTORATE OF THE CITY THAT THE CITY COIMSSION BE
AUTHORIZED TO GRANT PROPERTY TAX EXEMPTION TO
CERTAIN QUALIFIED BUSINESSES PURSLrikNT TO SEC. 3, ARTICLE
VII OF THE STATE CONSTITUTION; PROVIDING FOR SUBMISSION
OF THE PROPOSED BALLOT QUESTION TO THE ELECTORS OF
THE CITY; SETTING FORTH THE FORM OF THE QUESTION TO BE
VOTED UPON AT SUCH ELECTION; PROVIDING A CONFLICTS
CLAUSE, A SEVERABILITY CLAUSE, AND AUTHORITY TO CODIFY;
PROVIDING AN EFFECTIVE DATE; AND FOR OTHER PURPOSES..
WHEREAS, the City Commission of the City of Delray Beach has determined that a recognized
function of the City is to promote economic development within its jurisdiction by providing financial
incentives that will encourage new businesses to relocate within its jurisdiction and existing businesses to
expand creating employment opportunities that will benefit the entire community; and
WHEREAS, the current economic climate has resulted in a high unemployment rate, which impacts
the quality of life for City citizens and the sustainability of local businesses; and
WHEREAS, the City Commission desires to offer an Economic Development Ad Valorem (property
tax) Tax Exemption for new businesses relocating to the City of Delray Beach and to businesses already
located in the City that are expanding in order to foster economic growth and increase employment as allowed
by state law, and
WHEREAS, the City Commission believes and desires that this issue be submitted for referendum of
the City residents in order to determine if the City Commission should be authorized to grant economic ad
valorem tax exemptions under Section 3, Article VII of the State Constitution.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE CITY OF
DELRAY BEACH, FLORIDA, AS FOLLOWS:
Section 1. That the recitations are set forth above are incorporated herein.
Section 2. The referendum question proposed by this Ordinance shall be submitted to the electors
of the City of Delray Beach, Florida at the general election to be held on the 121h day of March, 2013, and shall
be deemed adopted effective at 12:01 a.m. March 13, 2013, upon receiving an affirmative vote of a majority of
the electors voting at the time upon the following question:
CITY OF DELRAY BEACH REFERENDUM
AUTHORIZATION TO GRANT ECONOMIC PROPERTY TAX EXEMPTIONS IN
ACCORDANCE WITH THE STATE CONSTITUTION
SHALL THE CITY CONMSSION BE AUTHORIZED TO GRANT, PURSUANT TO
S. 3, ART. VII OF THE STATE CONSTITUTION, PROPERTY TAX EXEMPTIONS TO
NEW BUSINESSES AND EXPANSIONS OF EXISTING BUSINESSES THAT ARE
EXPECTED TO CREATE NEW, FULL -TIME JOBS IN THE CITY OF DELRAY
BEACH?
YES — For the authority to grant exemptions
NO — Against authority to grant exemptions
Section 3. The City Clerk The City Clerk shall cause a notice of this election called for the purpose
of presenting the subject Charter revision to a vote of the electorate to be published in accordance with the
provisions of Section 100.342, Florida Statutes, at least twice; once in the fifth week and once in the third
week prior to the week in which the referendum is to be held; provided that the first publication shall take
place at least thirty (30) days before the date fixed for the referendum and shall be published in newspaper of
general circulation within the City_
Section 4. The City Clerk shall cause a notice of election to be published in accordance with the
City's charter and ordinance requirements.
Section -3. That should any section or provision of this ordinance or any portion thereof, any
paragraph, sentence, or word be declared by a court of competent jurisdiction to be invalid, such decision shall
not affect the validity of the remainder hereof as a whole or part thereof other than the part declared to be
invalid.
Section 6_ That all ordinances or parts of ordinances in conflict herewith be, and the same are
hereby repealed.
Section 7_ This Ordinance shall become effective immediately upon adoption. The City
Commission's authority to grant, at its direction, property tax exemptions as set forth in Section 2 hereinabove
shall become effective as of 12:01 a.m. on March 13, 2013, if the question to be voted upon provided
hereinabove receives an affirmative vote of the majority of the votes cast at the election held on March 12,
2013.
PASSED AND ADOPTED in regular session on second and final reading on this the day of
.2013.
EYE— —15 M
City Clerk
ffa C
2
ORD ISO. 44 -12
First Reading
Second Reading
ORB NO. 44 -12
Coversheet
MEMORANDUM
TO: Mayor and City Commissioners
FROM: Vincent Nolan, CEeD, Economic Development Director
THROUGH: David T. Harden, City Manager
DATE: December 5, 2012
Pagel of 3
SUBJECT: AGENDA ITEM 12.A. - REGULAR COMMISSION MEETING OF DECEMBER 11, 2012
ORDINANCE NO. 44 -12
ITEM BEFORE CONU IISSION
Consideration of Ordinance 44 -12 which would place on the March ballot a question whether to
authorize the City Commission to grant property tax exemptions to new or expanding businesses..
BACKGROUND
Several weeks ago, Vice -Mayor Carney called attention to an ordinance recently passed by the City of
Palm Beach Gardens. That ordinance afforded their City Commission the ability to grant property tax
exemptions to companies wishing to relocate to their community, or to existing companies committed to
expanding their facilities in Palm Beach Gardens.
Staff began researching the necessary steps to enacting a similar ordinance here in Delray Beach. Initial
investigation established the fact that such tax exemptions are authorized by State Statute and, like other
property tax exemptions, they require approval of the voters to grant the use of such exemptions
locally. The authority to grant exemptions expires 10 years after the date such authority is approved in
an election, but such authority may be renewed for subsequent 10 -year periods if each 10 -year renewal
is approved in a referendum called for that purpose. The voters of Palm Beach County just reauthorized
such exemptions to be used by the County during the November 2012 elections.
At the most recent stakeholders meeting of the Palm Beach County Business Development Board, BDB
Chief Executive Officer Kelly Smallridge encouraged all communities in Palm Beach County to
consider adding this tool to their economic development tool box, in addition to other local cash
incentives which they may have already enacted. As with the incentives we have already adopted,
property tax exemptions are not an "as of right' ' benefit but must be individually approved by the City
Commission for each company requesting such an exemption. The referendum is a ten year
authorization, granting the power to the City Commission to use exemptions as an economic
development tool. The Commission would then consider each company request on a case by case basis.
littp:// itm,ebappl Agendalntranct /Bluesheet.aspx ?ItemlD= 6272 &McetingID =397 12/26/2012
Coversheet Page 2 of 3
In considering any application for an exemption under this ordinance, the City would take into account
the following:
(a) The total number of net new jobs to be created by the applicant;
(b) The average wage of the new jobs;
(c) The capital investment to be made by the applicant;
(d) The type of business or operation and whether it qualifies as a targeted industry as may be
identified from time to time by the City Commission;
(e) The environmental impact of the proposed business or operation;
(f) The extent to which the applicant intends to source its supplies and materials within
the City;
(g) Any other economic - related characteristics or criteria deemed necessary by the City
Commission;
(h) The total amount of revenue available to the City from ad valorem tax sources for
the current fiscal year, the total amount of revenue lost to the City for the current fiscal year by
virtue of economic development ad valorem tax exemptions currently in effect, and the
estimated revenue loss to the City for the current fiscal year attributable to the exemption of the
applicant business;
(i) The period of time for which the exemption will remain in effect and the expiration date of
the exemption, which may be any period of time up to 10 years; and
0) A finding that the business meets the requirements of Florida Statutes 196.012(15) or (16).
Upon approval of an application for a tax exemption under this ordinance, the City Commission and the
applicant may enter into a written tax exemption agreement, which may include performance criteria
and must be consistent with the requirements of the Statutes or other applicable laws. The agreement
must require the applicant to report at a specific times before the expiration of the exemption the actual
number of new, full -time jobs created and their actual average wage. The agreement may provide the
City Commission with authority to revoke, in whole or in part, the exemption if the applicant fails to
meet the expectations and representations made in the application.
Enacting such an ordinance in Delray Beach will give the City one more tool to use in recruiting and
retaining businesses. This tool is particularly effective when the business in question is acquiring real
property or expanding its physical plant. It may be used independently or in concert with other
incentives offered by the City through The Delray Beach Economic Development Fund. By taking
action now, the City of Delray Beach will have the opportunity to move this forward on the March 12,
2013 ballot. This will place Delray Beach among the leading communities in Palm Beach County to
employ the most aggressive economic development programs for recruitment and retention of business
http: l/ itwcbapp/ Agendalntranet /Bluesheet.aspx ?ltemlD- 6272 &MeetingID -397 12/26/2012
Coversheet
and the creation of jobs for its residents.
RECOMMENDATION
Recommend approval of Ordinance No. 44 -12 on First Reading.
Page 3 of 3
http: l/ itwebapp/ Agendalntranet /BIueshect.aspx ?ItemII]= 6272 &MeetinglD =397 12/26/2012
Coversheet
MEMORANDUM
TO: Mayor and City Commissioners
FROM: Vincent Nolan, CEcD, Economic Development Director
THROUGH: David T. Harden, City Manager
DATE: December 26, 2012
Page 1 of 2
SUBJECT: AGENDA ITEM 11.C. -REGULAR COMMISSION MEETING OF JANUARY 3, 2013
ORDINANCE NO. 44 -12
ITEM BEFORE COMMISSION
This item is before Commission for a second reading to approve Ordinance No. 44-12.
BACKGROUND
On December 11, 2012, the City Commission approved at first reading an ordinance which would
ultimately authorize the City Commission to grant property tax exemptions to companies wishing to
relocate to Delray Beach, or to existing companies committed to expanding their facilities in Delray
Beach. This would mirror a similar ordinance recently passed by the voters of Palm Beach Gardens, as
well as the existing tax exemption ability renewed by the voters of Palm Beach County. As previously
presented, such tax exemptions are authorized by State Statute and like all other property tax
exemptions, they require approval of the voters to grant the use of such exemptions locally. If approved,
the authority to grant exemptions expires 10 years after the date such authority is approved in an
election, but such authority may be renewed for subsequent 10 -year periods if each 10 -year renewal is
approved in a referendum called for that purpose.
We have been encouraged by the Palm Beach County Business Development Board to adopt such an
ordinance, as they are encouraging all communities in Palm Beach County to do so. BDB Chief
Executive Officer Kelly Smallridge believes that this is an important tool in every community's
economic development tool box, in addition to other local cash incentives which they may have already
enacted. Once approved for use by the voters, each individual company exemption is not the subject of
a referendum. The City Commission would consider each applicant request on a case by case basis and
authorize such exemption by vote of the Commission.
In considering any application for an exemption under this ordinance, the City would take into account
a variety of factors, including: number of new jobs, the average wage of the new jobs, capital
investment, type of business, environmental impact of the business, impact on other local businesses,
availability of funds, and any other economic- related characteristics or criteria deemed necessary by the
City Commission. There must also be a finding that the business meets the requirements of State Statute
http:// itwebapp/ AgendaIntranet /Bluesheet.aspx ?ItemID -63 45 &MeetingID-= 429 2/12/2013
Coversheet
s. 196.012(15) or (16).
Page 2 of 2.
Upon approval of an application for a tax exemption under this ordinance, the City Commission and the
applicant will enter into a written tax exemption agreement, which may include performance criteria
and must be consistent with the requirements of the Statutes or other applicable laws. The agreement
must require the applicant to report at a specific time before the expiration of the exemption the actual
number of new, full -time jobs created and their actual average wage. The agreement may provide the
City Commission with authority to revoke, in whole or in part, the exemption if the applicant fails to
meet the expectations and representations made in the application.
Enacting such an ordinance in Delray Beach will give the City one more tool to use in recruiting and
retaining businesses. This particular tool is particularly effective when the business in question is
acquiring real property or expanding its physical plant. It may be used independently or in concert with
other incentives offered by the City through The Delray Beach Economic Development Fund. By
taking action now, the City of Delray Beach will have the opportunity to move this forward on the
March 12, 2013 ballot. This will place Delray Beach among the leading communities in Palm Beach
County to employ the most aggressive economic development programs for recruitment and retention of
business and the creation of jobs for its residents.
RECOMMENDATION
Recommend approval of Ordinance No. 44 -12 on Second Reading and refer the matter to the voters by
public referendum on March 12, 2013.
http:// itwebapp/ Agendalntranct/ Bluesheet .aspx ?ItemlD=6345 &MeetingID =429 2/12/2013
ORDINANCE NO. 44 -12
AN ORDINANCE OF THE CITY COMMISSION OF THE CITY OF
DELRAY BEACH, FLORIDA, ADOPTED IN ACCORDANCE WITH
SECTION 196.1995, FLORIDA STATUES, CALLING FOR A
REFERENDUM TO BE HELD ON MARCH 12, 2013, PROPOSING TO
THE ELECTORATE OF THE CITY THAT THE CITY COIvJMTSSION BE
AUTHORIZED TO GRANT PROPERTY TAX EXEMPTION TO
CERTAIN QUALIFIED BUSINESSES PURSUANT TO SEC. 3, ARTICLE
VII OF THE STATE CONSTITUTION; PROVIDING FOR SUBMISSION
OF THE PROPOSED BALLOT QUESTION TO THE ELECTORS OF
THE CITY, SETTING FORTH THE FORM OF THE QUESTION TO BE
VOTED UPON AT SUCH ELECTION; PROVIDING A CONFLICTS
CLAUSE, A SEVERABILITY CLAUSE, AND AUTHORITY TO CODIFY;
PROVIDING AN EFFECTIVE DATE; AND FOR OTHER PURPOSES..
WHEREAS, the City Commission of the City of Delray Beach has determined that a recognized
function of the City is to promote economic development within its jurisdiction by providing financial
incentives that will encourage new businesses to relocate within its jurisdiction and existing businesses to
expand creating employment opportunities that will benefit the entire community; and
WHEREAS, the current economic climate has resulted in a high unemployment rate, which impacts
the quality of life for City citizens and the sustainability of local businesses; and
WHEREAS, the City Commission desires to offer an Economic Development Ad Valorem (property
tax) Tax Exemption for new businesses relocating to the City of Delray Beach and to businesses already
located in the City that are expanding in order to foster economic growth and increase employment as allowed
by state law; and
WHEREAS, the City Commission believes and desires that this issue be submitted for referendum of
the City residents in order to determine if the City Commission should be authorized to grant economic ad
valorem tax exemptions under Section 3, Article VII of the State Constitution.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE CITY OF
DELRAY BEACH, FLORIDA, AS FOLLOWS:
Section 1. That the recitations are set forth above are incorporated herein.
Section 2. The referendum question proposed by this Ordinance shall be submitted to the electors
of the City of Delray Beach, Florida at the general election to be held on the 12th day of March, 2013, and shall
be deemed adopted effective at 12:01 a.m. March 13, 2013, upon receiving an affirmative vote of a majority of
the electors voting at the time upon the following question:
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(551) 820-4343 1 FRIDAY, DECEMBER 21, 2012