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8524-13ORDINANCE NO. 8524 -13 AN ORDINANCE OF THE CITY OF CLEARWATER, FLORIDA, APPROVING FOR INSTRUMENT TRANSFORMERS, INC. AN EXEMPTION FROM CERTAIN AD VALOREM TAXATION; PROVIDING FINDINGS OF FACT; PROVIDING GRANTING OF AD VALOREM TAX EXEMPTION; PROVIDING FOR APPLICABILITY; PROVIDING FOR A SUNSET DATE; PROVIDING FOR SEVERABILITY AND PROVIDING FOR AN EFFECTIVE DATE. NOW THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF CLEARWATER, FLORIDA: Section 1. That an Economic Development Ad Valorem tax exemption shall be approved for Instrument Transformers, Inc. — Tax year 2014 through Tax year 2023 as provided herein: (a) Findings of Fact (1) Article VII, Section 3, of the Constitution of the State of Florida and Section 196.1995, Florida Statutes, provide that the City may grant Economic Development Ad Valorem Tax Exemptions to New Businesses and Expansions of Existing Businesses, as defined in Section 196.012 (15)(16), Florida Statutes, by ordinance provided that the electors of the City, voting on the question in a referendum, authorize the City to adopt such ordinances. On November 6, 2012, voters of the City of Clearwater approved the referendum, authorizing the City Council of the City of Clearwater (the "Council ") to grant Economic Development Ad Valorem Tax Exemption pursuant to state law. (2) Chapter 29, Article VII of the Code of Ordinances of the City of Clearwater (the "Code ") sets forth the process and procedures for implementing the Economic Development Ad Valorem Tax Exemption program. (3) Pursuant to Section 29.204 of the Code, Instrument Transformers, Inc. ( "the Company ") submitted an application to the City requesting an ad valorem tax exemption for seventy -five percent (75 %) of the assessed value of the qualifying improvements to real property and qualifying tangible personal property specified in its application for a period of ten (10) years, commencing with Tax Year 2014 ( "the Company Application "). The Company Application is incorporated herein by reference, and a copy of said Application shall be retained by the City of Clearwater Economic Development & Housing Department for at least the duration of the Ord 8524 -13 Instrument Transformers, Inc, - ED AVTE 1 Exemption Period. (4) In its application, the Company stated the following: (5) a. Name of business: Instrument Transformers, Inc; Location: 1907 Calumet Street, Clearwater, Florida 33765 also known as 1925 Calumet Street, Clearwater, Florida 33765; b. It will create a total of 143 new jobs by December 31, 2015, an average annual wage of all new jobs that shall together be no less than $42,000; c. Through December 31, 2015, it will invest approximately Forty -Nine Million Dollars ($49,000,000.00) in the expansion of its City of Clearwater facility, including the purchase or lease of new equipment; d. It produces an innovative line of products with unique licensed designs and with GE's global breadth, size and commitment to innovation, it is able to better understand world challenges and turn them into opportunities; e. It is committed to local procurement and will strive to incorporate as many qualified local and small business firms as appropriate in each trade category for the proposed site preparation and building construction and is committed to hiring locally and leverages the services of WorkNet Pinellas as well as local staffing agencies to assist in filling positions; f. It is committed to environmental sustainability as evidenced by the Company's recent receipt of the GE eCO2 award for exemplary progress toward meeting Corporate environmental goals. Additionally, in Q12013, GE installed an SF6 recovery system at the Company facility to drastically reduce emissions of this potent greenhouse gas; g. 99.75% of its revenues are generated from sales outside the Tampa -St. Petersburg - Clearwater Metropolitan Statistical Area (MSA). Pursuant to Section 29.205 of the Code, the Property Appraiser completed its review of the Company Application and submitted its report to the City, dated November 8, 2013. The Property Appraiser report included the following information: Ord 8524 -13 Instrument Transformers, Inc, - ED AVTE 2 a. Total revenue available to the City for the current fiscal year from ad valorem tax sources: $39,922,918; b. Revenue lost to the City for the current fiscal year by virtue of exemptions previously granted under this section: $0; c. Estimate of the revenue which would be lost to the City during the current fiscal year if the exemption applied for were granted and the property for which the exemption is requested would otherwise have been subject to taxation: $195,065; d. Estimate of the taxable value lost to the City if the exemption applied for was granted: Improvements to Real Property: $21,360,000; Personal Property: $16,480,000; e. A determination that the Company meets the definition of "Expansion of an Existing Business ", as defined in Section 196.012(16), Florida Statutes. (6) The Instrument Transformers Application meets all statutory and ordinance requirements. (b) Grant of Ad Valorem Tax Exemption. (1) Pursuant to Section 29.205(c) of the Code, the Council reviewed the Company Application, applied the City of Clearwater Economic Development Policy Guidelines, and finds that: a. The Company currently employs 436 full -time employees at its City of Clearwater facility and represents that that it will create a total of 143 new jobs by December 31, 2015, with an average annual wage of all new jobs that shall together be no less than Forty -Two Thousand Dollars ($42,000); b. The Company represents that it will invest Forty -Nine Million Dollars ($49,000,000.00) in the expansion of its City of Clearwater facility, including the purchase or lease of new equipment; c. The Company is an innovative business; d. The Company represents that to the extent that qualified suppliers are available in City of Clearwater, it will purchase its materials and equipment locally; e. The Company represents an estimated 6% of its workforce will reside in City of Clearwater; Ord 8524 -13 Instrument Transformers, Inc, - ED AVTE 3 e. The Company will continue to make a net positive contribution to the local economy as determined by the impact analysis conducted; and f. More than 50% of its product is shipped outside of the MSA. As a result of the above findings, the Council concludes that granting an Economic Development Ad Valorem Tax Exemption to the Company to encourage expansion of its business will promote economic sustainability within the City through the creation of jobs and utilization of local resources. (2) The Council hereby grants to the Company and establishes on behalf of the Company an Economic Development Ad Valorem Tax Exemption of seventy -five percent (75 %) of the assessed value of the net increase in qualifying improvements to real property and qualifying tangible personal property as set forth in the Company Application, acquired by the Company after the adoption of this Ordinance to facilitate the expansion of its business (the "Instrument Transformers, Inc. Ad Valorem Tax Exemption "). (3) The Instrument Transformers Ad Valorem Tax Exemption shall be for a period of ten (10) tax years (the "Exemption Period "), commencing with Tax Year 2014 through Tax Year 2023. The Instrument Transformers Ad Valorem Tax Exemption is conditioned upon the Company entering into an agreement with the City stating that it shall remain in compliance with Section 29.207 of the Code throughout the Exemption Period as well as the Business Maintenance and Continued Performance provision of the Company Application. Should the Company fail to comply with Section 29.207 of the Code or the Business Maintenance and Continued Performance provision of the Company Application, the Council may revoke the Instrument Transformers Ad Valorem Tax Exemption and recover any taxes exempted during the Exemption Period pursuant to Section 29.208 of the Code. (4) The Company agrees to abide by the terms and conditions set forth in Article VII of Chapter 29 of the Code, as amended from time to time, as well as any policies and procedures enacted by the Council from time to time related to the Economic Development Ad Valorem Tax Exemption program. Failure to do so may result in revocation of the Instrument Transformers Ad Valorem Tax Exemption and the City's recovery of any taxes exempted during the Exemption Period. (c) Applicability. Ord 8524 -13 Instrument Transformers, Inc, - ED AVTE 4 The City ad valorem tax exemption granted herein applies only to ad valorem taxes levied by City of Clearwater on the qualifying improvements to real property and qualifying tangible property specified in the Company Application. The exemption does not apply to taxes levied by a county, school district, or any special taxing district, or to taxes levied for the payment of bonds or taxes authorized by a vote of the electors pursuant to Section 9 and Section 12, Article VII of the State Constitution. (d) Sunset Date. The Instrument Transformers Ad Valorem Tax Exemption shall be in effect through Tax Year 2023, at which time this ordinance shall automatically sunset and no longer be in force and effect. Section 2. If any provision of this article or the application thereof to any person or circumstance is held invalid, the invalidity shall not affect other provisions or applications of the act which can be given effect without the invalid provision or applications. To this end, the provisions of this article are declared severable. Section 3. The provisions of this Ordinance shall become effective immediately upon adoption. PASSED ON FIRST READING PASSED ON SECOND AND FINAL READING AND ADOPTED Countersigned: CtQAD IVACr VVA0 George N. Cretekos Mayor DEC 0 5 2013 DEC 1 9 2013 CITY OF CLEARWATER, FLORIDA By: William B. Horne II City Manager Approved as to form: Attest: City Attorney Ord 8524 -13 Instrument Transformers, Inc, - ED AVTE 5 Rosemarie CaII City Clerk