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Res 33-17 1 MEMORANDUM TO: Mayor and City Commissioners FROM: Joan K. Goodrich, Economic Development Director THROUGH: Neal de Jesus, Interim City Manager DATE: April 5, 2017 CC: Caryn Gardner-Young, Assistant City Manager SUBJECT: AGENDA ITEM 17-381 - Regular Commission Meeting of April 18, 2017 Qualified Target Industry Tax Refund Local Match – “Project Butler” ITEM BEFORE COMMISSION Approval of Qualified Target Industry Tax Refund (QTI) Local Match for “Project Butler” in an amount not to exceed $58,800 (paid out in six annual installments and only remitted if the jobs are created as verified by the State of Florida) for a Palm Beach County early stage technology company seeking to grow their corporate administration of their national customer base and offshore activities. Project Butler is entitled to be made confidential pursuant to section 288.075 Florida Statutes. The Local Match contribution is a requirement by the State of Florida for the company to be eligible for the QTI incentive program. PROJECT BUTLER OVERVIEW Project Butler is an existing early stage technology company developing software and hardware solutions for integrated building management systems and automation for residential and commercial applications including highly secured internet protocols. The company’s business activities also include the corporate administration of a national customer base and offshore activities. Project Butler is ready to launch their software and hardware solutions to the national and international markets. The company has been located in West Palm Beach as a start-up company employing 10, operating out of small temporary space while developing their products and services. The company is now in need of more space to establish their headquarters, manufacturing, and support. They have identified 9,000 square feet of office space on Congress Avenue in Delray Beach along with other sites in Dallas, TX, San Francisco, CA, Atlanta, GA, Boston, MA or New York, NY. If Project Butler chooses to expand in Delray Beach and Palm Beach County, it would: Create 42 new jobs with an average wage of $101,316 (at least 200% of the Palm Beach  County average wage - $50,658) Relocate 10 existing jobs  Make a total capital investment of $2,325,000 in capital investment over 5 years  2 Generate a positive economic impact of more than $17 million as projected by the  Business Development Board of Palm Beach County. 1 INCENTIVE REQUESTED The company is seeking the following incentives from the State of Florida and the City of Delray Beach: Total Incentive Estimate: $294,000 Sub-Total State Portion (80%) - $235,200 Sub-Total Local-Delray Beach Match (20%) – $58,800 The QTI incentive is calculated is as follows: $3,000 base per job + $2,000 200% average wage bonus + $2,000 High Impact Sector bonus x 42 new jobs = $294,000 It is noted that Project Butler is being deemed a qualified target industry business and one that is also within a designated high impact sector as defined by the State of Florida’s QTI program because of the NAICS code affirmed by the company on it’s application. Additionally, Project Butler is eligible for the QTI Local Match by the City of Delray Beach because they are: Submitting an application before making a decision to expand  Creating at least 10 net new full-time jobs (per their application)  Paying an average annual wage of at least 115% of Palm Beach County avg. wage -  $50,658. Project Butler is actually estimating to pay at least 200% of the county avg. wage. The QTI application process requires the City of Delray Beach to adopt a resolution recommending that the project be approved as a qualified target industry business within a designated high impact sector and specifying that the commitment of local financial support necessary for the target industry business exists. BENEFITS AND RETURN ON INVESTMENT The additional anticipated benefits of Project Butler on the City of Delray Beach includes: 1) diversification of the tax base; 2) diversification of the economic base; 3) attraction of a headquarters operation to an emerging economic development corridor; and 4) contribution to the City’s growing reputation as an entrepreneurial community. Return on investment (ROI) for Project Butler, if calculated on capital investment only (conservative), is $39.45 for every $1 invested by the City of Delray Beach. If calculated on Direct Total Economic Impact (county-wide impact), the City’s ROI would be $290.76 for every $1 invested. LOCAL INCENTIVE AUTHORITY On April 3, 2012, the City Commission approved Resolution No. 21-12, creating the Delray Beach Economic Development Fund. The purpose of the ‘fund’ was to support citywide economic opportunities (i.e., financial incentives) to attract and/or retain jobs as well as to increase the City’s 1 As estimated by the Business Development Board of Palm Beach County Economic Impact Projections for Project Butler – see attached. 3 tax base. The ‘fund’ is implemented through annual budget allocations for economic development projects the City Commission approves by resolution. In addition, the City Commission took action on December 11, 2012 approving Resolution No. 62- 12 approving Delray Beach’s Incentive Policy and Programs including the Job Creation Incentive (JCI) Program which allows for the City’s participation for up to the 20% local match in the State of Florida’s QTI program (see attached program guidelines). JCI GRANT AWARD LIMIT RECOMMENDATION In Delray Beach’s Job Creation Incentive (JCI) Program Guidelines, base awards per job ranges from $250 to $1,000 per job created with a minimum and maximum amount award of $10,000 - $50,000 per applicant. Incentive guidelines provide for a higher level of investment on the recommendation of the City Manager and the Economic Development Director. Based on the benefits and return on investment stated earlier, it is recommended that the JCI Grant Award Limit be waived for Project Butler to allow for the full 20% Local Match requirement of the QTI incentive in the amount not to exceed $58,800. FISCAL- BUDGET NOTES If approved, the City’s total incentive obligation in the amount not to exceed $58,800 will be paid out in six annual installments from General Funds (see below QTI payout and City budget allocation schedule) and only after the State of Florida certifies and notifies the City that Project Butler has met the job creation criteria as a part of the Qualified Target Industry Tax Refund Agreement Project Butler will execute with the State of Florida Department of Economic Opportunity. It is furthered noted that the City’s payments will be made directly to the State of Florida - and not to the company - because it is the State of Florida who has the lead oversight and payment responsibility for this particular State incentive tool. Anticipated City of Delray Beach Budget Allocation Schedule FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Total $5,600 $10,150 $14,700 $14,700 $9,100 $4,550 $58,800 RECOMMENDATION Approve Resolution No. 33-17 to encourage the relocation of 10 high-wage jobs and the creation of 42 new high-wage jobs by Project Butler, an early stage technology company seeking to relocate their corporate administration (headquarters) of a national customer base and offshore activities to Delray Beach. 4