(A)
"Relocation" is defined as the transfer of employment positions or taxable
personal tangible property assets from one Ohio political subdivision to
another. This includes the transfer of employment positions or taxable personal
tangible property assets from one unincorporated township to another township
within the same county.
A project that transfers employment positions from a facility
within an Ohio political subdivision to a site within another Ohio jurisdiction
where the business has committed to and does backfill or replace all such
employment positions during the proposal's hiring period or three years,
whichever is shorter, is not considered a relocation. Likewise, a project that
transfers taxable personal tangible property assets from a facility within an
Ohio political subdivision to a site in another Ohio jurisdiction, but the
business has committed to and does install replacement assets of like or
greater value and of compatible type is not a relocation.
The transfer of employment positions or taxable personal
tangible property assets within the same municipality or unincorporated
township area is not a relocation.
(B) A business that relocates all or a
portion of its operations from one Ohio jurisdiction to another location
without enterprise zone program assistance, then requests such incentives for
an unrelated expansion project that does not involve the transfer of
additional, current employment positions or taxable assets from another Ohio
jurisdiction is not a relocation if the proposal occurs at least one year after
the completion of the first unassisted relocation.
(C) Operations of an enterprise which are
determined to be "temporary in nature" will not be considered within the
meaning of facility as defined in division (C) of section
5709.61 of the Revised Code and
will not be subject to the enterprise zone program relocation restrictions. A
determination that an operation is "temporary in nature" can be supported by,
but is not limited to, the documentation of site control arrangements of recent
and short term nature, the forced relocation by acts of God such as tornadoes
or fires to a facility obviously inadequate for the enterprise's current and
future needs and the use of public warehouse space where the local jurisdiction
does not derive an entitlement interest in the value of taxable assets or
income tax generated from employees of the enterprise.
(D) Net increase in employment
is
shall be
calculated by verifying the total employment of the facilities affected by the
proposed project including any such facility in which positions will be
transferred from without replacement. This base employment number will be set
at the time prior to the agreement. This base will be subtracted from the total
employment number at the specified time of the information, for the purposes of
the annual report, December thirty-first of the specific year. Employment
positions lost to attrition will not be discounted as part of this process.
Unless otherwise stated in the enterprise zone agreement, only those employees
actually employed by the designated business will be considered. Each
employment position will be designated as either full-time permanent, part-time
permanent, full-time temporary or part-time temporary.
(E) As used in section
5709.69 of the Revised Code,
application for late service by a legislative authority of a municipality or
county to an affected municipality or county of a proposed relocation
shall
are to
be made in writing to the director of the
development services agency and
shall
are to
contain sufficient information for the director to determine whether or not
earlier service is not possible or whether the realization of the project is in
jeopardy because of the required thirty-day notice period.
