ORD 41890 - Enhanced Employement Area - Avenue One ictze, j
ORDINANCE NO. 4/i ` D.
1 AN ORDINANCE providing for the designation of an enhanced employment area; the levy of a
2 general business occupation tax; providing for the administration, imposition and
3 collection of such occupation tax; specifying the use of such occupation tax revenue;
4 and related matters.
5 BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF OMAHA, NEBRASKA:
6 Section 1. Findings and Determinations. Pursuant to the Nebraska Community
7 Development Law, Nebraska Revised Statutes §§ 18-2101 et. Seq., as amended (the "Act"),
8 and specifically Neb. Rev. Stat. §18-2142.04 , Chapter 19, Article XVII of the Omaha Municipal
9 Code ("General Enhanced Employment Tax") provides for the establishment of an enhanced
10 employment area for the purpose of paying all or any part of the total costs and expenses of the
11 authorized work within an enhanced employment area. The City is authorized to levy and
12 collect a general business occupation tax upon businesses and users of space within an
13 enhanced employment area for the purpose of paying for all or any part of the total costs and
14 expenses for the "Authorized Work" of a development project, as allowed by the Act and
15 defined in Neb. Rev. Stat. §18-2142.04 and the General Enhanced Employment Tax, within
16 such enhanced employment area.
17 The City Council hereby designates the property legally described and illustrated in
18 Exhibit "A" (attached hereto and incorporated herein by reference) as an "enhanced
19 employment area" as defined in Neb. Rev. Stat. § 18-2103(22), as amended (the "Enhanced
20 Employment Area"), as allowed by the Act and the General Enhanced Employment Tax.
21 Pursuant to the authority granted by Neb. Rev. Stat. §18-2142.04, as amended, and the
22 General Enhanced Employment Tax Code, and at the request of the property owner owning all
23 property within the Enhanced Employment Area, the City Council determines that it is
24 necessary, desirable, advisable and in the best interest of the City that the City be empowered
Ordinance No. 10
Page 2
1 to levy a general business occupation tax within the Enhanced Employment Area for the
2 purposes set forth in the Act and Chapter 19-901(b) of the Omaha Municipal Code. The City
3 Council further determines that based upon written undertakings provided by the property
4 owner and the developer, the new investment in the enhanced Employment Area Satisfies the
5 employment requirements of the Act.
6 Section 2. Occupation Tax Imposed; Collection of Occupation Tax. Commencing upon
7 the issuance of a Notice of Commencement, as defined in the Development Agreement for
8 Occupation Tax in an Enhanced Employment Area between the City of Omaha, a municipal
9 corporation, and Jasper Stone 192nd and Dodge, LLC, a Delaware limited liability company (the
10 "Development Agreement"), and in each calendar month thereafter until the expiration of the
11 Tax Period, as defined in the Development Agreement, there shall be imposed a general
12 business occupation tax upon each and every person operating a business within the Collection
13 Area of the Enhanced Employment Area (the "Occupation Tax"). The amount of such
14 Occupation Tax shall be based upon the following business uses taking place within the
15 Enhanced Employment Area:
16 1. 1.75% of gross room revenues of all hotel businesses located in the Enhanced
17 Employment Area;
18 2. 1.75% of food and beverage sales of all restaurants located in the Enhanced
19 Employment Area;
20 3. 1.75% of gross retail sales or sales of services for businesses located in the
21 Enhanced Employment Area;
22 4. $0.55 per square foot (gross) (which shall increase 2% per year compounding
23 commencing the effective date of this Ordinance) of commercial office space;
24 5. Residential space: none; and
25 6. Garage retail: none.
Ordinance No. ft/�1D
Page 3
1 Such Occupation Tax shall be imposed upon the gross receipts resulting from the sale,
2 lease, or rental of any products, rooms, units, or services within the Enhanced Employment
3 Area, as indicated for the business uses listed above, except that such tax shall not be imposed
4 upon any transaction which is subject to tax under Sections 53-160, 66-489, 66-489.02, 66-
5 4,140, 66-4,145, 66-4,146, 77-2602 or 77-4008, or which is exempt from tax under Section 77-
6 2704.24 of the Nebraska Revised Statutes, as amended. The amount of the Occupation Tax
7 shall at all times be subject to such applicable rules and regulations imposed by the State of
8 Nebraska Department of Revenue regarding the use and imposition of the general business
9 occupation tax authorized by Section 18-2142.02 of the Act.
10 The person engaged in operating a business subject to the Occupation Tax may include
11 the tax on or for the selling price, services rendered, charges incurred, rates, or other
12 consideration received on a bill, statement, receipt, or other similar invoice to the purchaser, but
13 each person engaged in a business shall remain liable for the Occupation Tax imposed by this
14 Ordinance.
15 Section 3. Tax Cumulative. The levy of the Occupation Tax under this Ordinance is in
16 addition to all other fees, taxes, excises and licenses levied and imposed under any contract or
17 any other ordinances of the City, in addition to any fee, tax, excise or license imposed by the
18 State of Nebraska or the federal government.
19 Payment of the Occupation Tax imposed by this Ordinance shall not relieve the person
20 paying the same from payment of any other tax now or hereafter imposed by contract or
21 ordinance, including those imposed for any business or occupation in which he or she may
22 participate, unless otherwise specified therein. The Occupation Tax imposed by this Ordinance
23 shall be cumulative, except where otherwise specifically provided.
24 Section 4. Use of Revenue. The Occupation Tax imposed by this Ordinance, less any
25 administrative expense, shall be used to fund any expenditure that is lawfully authorized to be
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Ordinance No. D
Page 4
1 made under the Act and this Ordinance in connection with the development project located
2 within the Enhanced Employment Area.
3 Section 5. Sunset Provision. The Occupation Tax for each Collection Area shall
4 automatically expire upon the conclusion of the Tax Period, as defined under the Development
5 Agreement.
6 Section 6. Effective Date. This Ordinance shall be in full force and take effect fifteen
7 (15) days from and after the date of its passage.
INTRODUCED BY COUNCILMEMBER: APPROVED BY:
CL:4,a4
MAYOR OF THE CITY OF OMAHA DA E
JUL 16 2019 -D
PASSED:
ATTEST:
CITY CLER THE CITY OF OMAH DATE
APPROVED AS TO FORM:
/Z r,
AS NT CITY AT NEY DATE