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Res 2015-094/approving a Chapter 380 Economic Development Incentive Agreement with Amazon.com.kydc, LLC, providing incentives in the form of annual refunds of 85 percent of ad valorem taxes generated from personal property over fifteen years, 40 percent
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Res 2015-094/approving a Chapter 380 Economic Development Incentive Agreement with Amazon.com.kydc, LLC, providing incentives in the form of annual refunds of 85 percent of ad valorem taxes generated from personal property over fifteen years, 40 percent
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Resolutions
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Approving
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2015-94
Date
7/21/2015
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through 2032, or (ii) the total annualized aggregate payroll falls below $32,240,000 as of <br />December 31 of each of the years 2028 through 2032, Amazon's eligibility to continue <br />receiving Chapter 380 Payments that include rebates associated with Personal Property <br />Taxes and Real Property Taxes for such year shall automatically cease. For the <br />avoidance of doubt, (i) this subparagraph does not apply to Sales Tax Rebates, and (ii) <br />the City ad valorem tax rebate is not capped; thus, any investments in Real Property <br />Improvements or Personal Property that exceed the estimates set forth in this Agreement <br />and increase taxable value will generate City ad valorem tax rebates. <br />b. A summary of the eligibility for Chapter 380 Payments is described in <br />"Exhibit D." <br />Section 4.04. Parameters for Sales Tax Revenue Portion of Chapter 380 Payments. <br />The Sales Tax Revenue portion of each Chapter 380 Payment shall be paid on taxable sales and <br />uses in accordance with the following schedule: <br />Annual Taxable Sales and Uses <br />Percentage of Rebate on Sales <br />Tax Revenues Generated from <br />such Sales and Uses <br />$100,000 - $10,000,000 <br />15% <br />$10,000,001 - $50,000,000 <br />25% <br />$50,000,001 — $100,000,000 <br />50% <br />$100,000,001 - $200,000,000 <br />75% <br />$200,000,001 - $300,000,000 <br />80% <br />$300,000,001 - $750,000,000 <br />85% <br />Above $750,000,000 <br />No further rebate <br />The foregoing rebate percentages shall be applied incrementally. For example, if annual taxable <br />sales and uses for a particular year total $12,000,000, then the City would rebate 15 percent of <br />the Sales Tax Revenues attributable to the first $10,000,000 and 25 percent of the Sales Tax <br />Revenues attributable to the next $2,000,000. <br />0 <br />
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