Ordinance 97-15 ORDINANCE NUMBER97- x5
AN ORDINANCE OF COLLIER COUNTY
r--. EXEMPTION OF LOCAL TAX ON ELECTRIC
~ ~ BY QUALIFIED BUSINESSES IN THE IMMOKALI~E~
CZ:} a,.. ,n ENTERPRISE ZONE; PROVIDING CONDITIONS; PROVIDING
o DIRECTIONS TO THE CODIFIER; PROVIDING A
"-J -~ ,x SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE
~ ~ DATE.
WHEREAS. the Board of County Commissioners of Collier County, on March
28, 1995, pursuant to Sections 290.001 - 290.016, Florida Statutes, passed Resolution
95-248 which nominated Tracts 112.03,113 and 114 of the 1990 Census, p::blished by the
U.S. Bureau of the Census, known as the Immokalee Community to Florida Department
of Commerce to be designated as a Florida Enterprise Zone; and
WHEREAS, the Florida Department of Commerce pursuant to Section 370.28,
F.S. on October 17, 1996 designated the lmmokalee Community as an Enterprise Zone
effective January 1, 1997; and
WHEREAS, it is the desire of the Board of County Commissioners of Collier
County to increase the economic viability and profitability ofbuslness and commerce
located within the enterprise zone; and
WHEREAS, §212.08 (15) F.S., authorizes an exemption equal to 50 percent of
certain sales taxes imposed pursuant to Chapter 212, Florida Statutes for qualified
businesses located in an enterprise zone when the local governing body has, by
ordinance, authorized :~ reduction of at least 50 percent of the local jurisdictions utility
tax for electric energy (even if the local jurisdiction does not currently have such a tax)
for qualified businesses in the enterprise zone, and
WHEREAS, {}166.231 (8)(a), F.S. authorizes the exemption of not less than 50%
of the tax imposed on purchasers of electrical energy pursuant to the provision of
{}166.23 I, F.S. for qualified businesses located with. in the Immokalee Enterprise Zone
and determined to be eligible by the Department of Revenue.
NOW THEREFORE, BE IT ORDAINED BY THE BOARD OF
COUNTY COMMISSIONERS OF COLLIER COUNTY, FLORIDA, that:
SECTION 1. TITLE AND CITATION
This Ordinance shall be known and cited as the "Collier County Exemption of
Electricity Sales Tax for Energy Used in Enterprise Zone".
SECTION 2. INTENT AND PURPOSE
The intent of this Ordinance is:
(I) Any business located within the Immokalee Enterprise Zone shall b~
eligible to receive an exemption of'utility tax imposed by the County on the purchase of
electrical energy if such business is a qualified business under the provisions of §212.08,
F.S. and is determined to be eligible for the exemption by the Department of'Revenue.
(2) To receive the exemption, a business must file an application with the
lmmokalee Enterprise Zone Development Agency on a form provided by the Florida
Department of Revenue. A qualified business may receive the benefit herein provided for
a period of 5 years. from the billing period beginning not more than 30 days following
notification to Lee County Electric Cooperative or other qualified business by the Florida
Department of Revenue that an exemption has been authorized. The benefit of this
Ordinance shall expire on December 31, 2005. Any qualified business which has been
granted an exemption under §212.08(15) F.S., shall be entitled to full benefit of that
exemption as if expiration had not occurred on that date. Notwithstanding ~e expiration
reference above, ira subsequent audit conducted by the Florida Department of Revenue
determines that the business did not meet the efiterla mandated in §212.08(15Xd) F.S.,
the amount of taxes exempted pursuant to this ordinance shall immediately be due and
payable Io the Florida Department of Revenue by the business, together with the
appropriate interest and penalty, computed from the due date of each bill for the electrical
energy purclmsed as exempt under this subsection.
SECTION 3. CONFLICT AND SEVERABILITY
In the event this Ordinance conflicts with any other ordinance of Collier County
or other applicable law, the more restrictive shall apply. If any phrase or portion of the
Ordinance is held invalid or unconstitutional by any court of competent jurisdiction, such
portion shall bc deemed a separate, distinct and independent provision and such holding
shall not affect the validity of the remaining portion.
SECTION 4. INCLUSION OF THE CODE OF LAWS AND ORDINANCES.
The provision of this Ordinance shall become and bc made part of the Code of
Laws and Ordinance of Collier County, Florida. The sections of the Ordinance may be
rcnumbcred or relcUcrcd to accomplish such, and the word "ordinance" may be changed
to "section", "article", or any other appropriate word.
SECTION 5. EFFECTIVE DATE
This Ordinance shall become effective upon filing with the Department of State.
PASSED AND DULY ADOPTED by the Board of County Commissionms of
Collier County, Florida this ,.?.rday of .,.y~r~,~_..zt~__ ,1997.
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I'~gai~umae~:y:
ond ock~ew'.ed~mc t of
I-(EIDI F. ASHTON
Assistant County Attorney
STATE OF FLORIDA)
COUNTY OF COLLIER)
I, DWIGHT E. BROCK, Clerk of Courts in and for the Twentieth
Judicial Circuit, Collier County, Florida, do hereby certify that the
foregoing is a tru~ copy of:
ORDINANCE NO. 97-15
Which was adopted by the Board of County Commissioners on the 25th day
of March, 1997, during Regular Session.
WITNESS my hand and the official seal of the Board of County
Commissioners of Collier County, Florida, this 26th day of March, 1997.
Clerk of Courts and C~'~rk~.. !."]' ~, ..
Ex-officio to Board:~ ~.'~'.' ..~.;~ ' ~. "'."' .
County Commissioner~-,]~ ." '~C :' 'j.~ .z.~o ~..~ '.f
oe~ut~ cler~= ~'..~.:,.' ..?...1~.~ .."
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