§ 25-116. Definitions.

The following words, phrases, and terms shall have the meanings set forth below. Except where indicated otherwise, such words, phrases and terms shall have the same meanings attributed to them in the Florida Statutes and the Florida Administrative Code as amended from time to time:

Administrator means the economic development administrator of the county or such other person designated by the county administrator.

Applicant means any person, firm, partnership or corporation who files an application with the board seeking an exemption.

Application means a written application for an exemption on the form prescribed by the Florida Department of Revenue, together with any supplemental form prescribed by the administrator and such other certificates, representations, documents, data, or additional information requested by the administrator or the Orange County Property Appraiser from time to time as may be reasonably necessary or useful for the determinations contemplated by this division.

Board means the board of county commissioners of Orange County, Florida.

Brownfield area means an area designated as a brownfield area pursuant to F.S. § 376.80.

Business means any activity engaged in by any person, firm, partnership, corporation, or other business organization or entity, with the object of private or public gain, benefit, or advantage, either direct or indirect.

Capital investment means any expenditure for an expansion of an existing business or a new business to be located in Orange County which can be capitalized under generally accepted accounting principles.

Change of ownership or control means any sale, foreclosure, transfer of legal title or beneficial title in equity to any person, or the cumulative transfer of control of more than fifty (50) percent of the legal entity that owned the property when it was most recently assessed at just value. A change of control is present when a change of a director or directors, general partner, or other controlling person or entity, results in a transfer of control to a successor, or when a lease, contract, or other arrangement transfers control to another person or entity.

Community redevelopment agency means the agency with jurisdiction over an area designated as a community redevelopment area pursuant to F.S. ch. 163, pt. III.

County means Orange County, Florida.

Enterprise zone means an area designated as an enterprise zone pursuant to F.S. § 290.0065.

Exemption or economic development ad valorem tax exemption means an ad valorem tax exemption granted by the board in its sole and absolute discretion to a qualified business pursuant to this division as authorized by Article VII, Section 3 of the Constitution of the State of Florida and F.S. § 196.1995.

Exemption criteria means the criteria to be applied by the board in making its determination as to whether to grant an exemption, as provided for in section 25-119 of this division.

Expansion of an existing business means:

(a)

(1)

A business or organization establishing ten (10) or more new jobs to employ ten (10) or more full-time employees in Orange County, paying an average wage for such new jobs that is above the average wage in the county which:

a.

Principally manufactures, processes, compounds, fabricates, or produces for sale items of tangible personal property at a fixed location and which comprises an industrial or manufacturing plant; or

b.

Is a target industry business.

(2)

A business or organization establishing twenty-five (25) or more jobs to employ twenty-five (25) or more full-time employees in this county, the sales factor of which for the facility with respect to which it requests an exemption is less than 0.50 for each year the exemption is claimed; provided that such business increases operations on a site collocated with a commercial or industrial operation owned by the same business, or organization under common control with the same business or organization, resulting in a net increase in employment of not less than ten (10) percent or an increase in productive output of not less than ten (10) percent.

(b)

Any business or organization located in an enterprise zone or brownfield area that increases operations on a site located within the same zone or area collocated with a commercial or industrial operation owned by the same business or organization.

Goods means all personal property when purchased primarily for personal, family, or household use, but not including personal property sold for commercial or industrial use.

Improvements means physical changes made to raw land, and structures placed on or under the land surface.

New business means:

(a)

A business or organization establishing ten (10) or more new jobs to employ ten (10) or more full-time employees in Orange County, paying an average wage for such new jobs that is above the average wage in the county which principally engages in any one (1) or more of the following operations:

(1)

Manufactures, processes, compounds, fabricates, or produces for sale items of tangible personal property at a fixed location and which comprises an industrial or manufacturing plant; or

(2)

Is a target industry business.

(b)

A business or organization establishing twenty-five (25) or more new jobs to employ twenty-five (25) or more full-time employees in Orange County, the sales factor of which for the facility with respect to which it requests an exemption is less than 0.50 for each year the exemption is claimed; or

(c)

An office space in Orange County owned and used by a business or organization newly domiciled in Orange County; provided that such office space houses fifty (50) or more full-time employees of such business or corporation; provided that such business or organization office first begins operation on a site clearly separate from any other commercial or industrial operation owned by the same business or organization.

(d)

Any business located in an enterprise zone or brownfield area that first begins operation on a site clearly separate from any other commercial or industrial operation owned by the same business or organization.

(e)

A business that is situated on property annexed into a municipality and that, at the time of the annexation, is receiving an exemption from the county.

Qualified business means either a new business or an expansion of an existing business, as defined herein, that meets the criteria to be considered for an exemption.

Sales factor means a fraction, the numerator of which is the total sales of the taxpayer in this state during the taxable year or period and the denominator of which is the total sales of the taxpayer everywhere during the taxable year or period.

Tangible personal property shall have the meaning set forth in F.S. § 192.001(11)(d).

Target industry business means an expansion of an existing business or a new business that is engaged in a business designated, at the time of consideration of an application for exemption, as a target industry business pursuant to F.S. § 288.106.

(Ord. No. 2012-05 , § 4, 2-21-12)