12-T-15 Schertz 380 ProgramORDINANCE NO. 12-T-15
AN ORDINANCE BY THE CITY COUNCIL OF THE CITY OF
SCHERTZ, TEXAS REPEALING ORDINANCE 09-T-02 AND THE CITY
OF SCHERTZ 380 PROGRAM ESTABLISHED THEREIN; ADOPTING A
NEW ECONOMIC DEVELOPMENT INCENTIVE POLICY; PROVIDING
AN EFFECTIVE DATE; AND OTHER MATTERS IN CONNECTION
THEREWITH
WHEREAS, Chapter 380, Texas Local Government Code, as amended, allows the
governing body of a municipality to establish and provide for the administration of one or more
programs to promote state and local economic development and to stimulate business and
commercial activity in the municipality; and
WHEREAS, on January 27, 2009, the City Council of the City of Schertz, Texas (the
"City") adopted Ordinance 09-T-02, adopting the City of Schertz 380 Program (the "380
Program") for the purpose of promoting state and local economic development and stimulating
business and commercial activity in the City; and
WHEREAS, the City Council now desires to repeal the 380 Program and Ordinance 09-
T-02 which adopted that program; and
WHEREAS, the City Council desires to adopt and implement a new Economic
Development Incentive Policy for the City;
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY
OF SCHERTZ, TEXAS:
Section 1. The City Council hereby repeals Ordinance No. 09-T-02 and the 380 Program
established therein.
Section 2. The City Council hereby adopts the City of Schertz Economic Development
Incentive Policy attached hereto as Exhibit A.
Section 3. The recitals contained in the preamble hereof are hereby found to be true, and
such recitals are hereby made a part of this Ordinance for all purposes and are adopted as a part
of the judgment and findings of the Council.
Section 4. All ordinances and codes, or parts thereof, which are in conflict or
inconsistent with any provision of this Ordinance or the City of Schertz Economic Development
Incentive Policy established hereby are repealed to the extent of such conflict, and the provisions
of this Ordinance shall be and remain controlling as to the matters resolved herein; provided,
however, the repeal of the 380 Program shall not affect any contract previously entered into, or
action previously taken, in furtherance of the 380 Program.
Section 5. This Ordinance shall be construed and enforced in accordance with the laws
of the State of Texas and the United States of America.
Section 6. If any provision of this Ordinance or the application thereof to any person or
circumstance shall be held to be invalid, the remainder of this Ordinance and the application of
such provision to other persons and circumstances shall nevertheless be valid, and the City
hereby declares that this Ordinance would have been enacted without such invalid provision.
Section 7. It is officially found, determined, and declared that the meeting at which this
Ordinance is adopted was open to the public and public notice of the fime, place, and subject
matter of the public business to be considered at such meeting, including this Ordinance, was
given, all as required by Chapter 551, as amended, Texas Government Code.
Section 8. This Ordinance shall be effective upon the date of final adoption hereof and
any publication required by law.
PASSED ON FIRST READING, the 7th day of August, 2012.
PASSED, APPROVED and ADOPTED ON SECOND READING, the 14th day of
August, 2012.
CITY ~OF SCHERTZ, TEXAS
~..~~
Mayor Pro-Tem George Antuna
ATTEST:
//~~)~
Brenda Dennis, City Secretary
(CITY SEAL)
50310827.1 - 2 -
EXHIBIT A: CITY OF SCHERTZ ECONOMIC DEVELOPMENT INCENTIVE POLICY
I. Puruose of Policv
The City of Schertz (the "City") and the City of Schertz Economic Development Corporation
("SEDC"), pursuant to state law, are authorized to offer a variety of incentives to industries and
commercial enterprises for the purpose of local economic development. The City is committed
to the promotion and retention of high quality development and jobs in all areas of the City and
to an ongoing improvement in the quality of life for its citizens. Insofar as new or expanded
business enterprises fulfill these objectives, the City and the SEDC will, on a case-by-case basis,
give consideration to a company requesting incentives as stimulation for economic development.
The City will consider providing any type of economic development incentive not prohibited by
state or federal law including, but not limited to, tax phase-ins, Freeport exemptions, revenue
bonds, sales tax grants, cost participation in the construction of infrastructure and the waiver of
certain development fees. All economic development incentives will be provided by contract
with the applicant, and shall be subject to procedural and other requirements set forth in such
conhact as well as applicable federal, state and local laws. The purpose of this policy is to
establish guidelines for making local incentives available for projects that promote the City's
economic development objectives. Nothing herein shall imply or suggest that the City or the
SEDC is under any obligation to provide any business incentive to any applicant.
II. Premises
1. The City should, in appropriate instances, offer incentives to stimulate certain types of new
and existing business development.
2. The City's priority is to offer incentives to projects that will create new primary jobs (i.e.
jobs that form the economic base of the community, created by enterprises that import new
wealth into the local economy). What constitutes a "primary job" is described in greater detail
below.
3. Our community believes that a new primary job created by an existing employer is as
valuable as a new primary job created by a new company. Therefore, the City will consider
appropriate incentives to qualifying existing businesses as well as those recruited fiom outside
the City.
4. It is the policy of the City to provide economic development incentives on a case-by-case
basis. This individualized design of a total incentive package is intended to allow maximum
flexibility in addressing the unique aspects of each applicant and its proposed project while
enabling the City to better respond to the changing demands and needs of the community.
5. If developers and/or companies seek financial assistance fiom the public sector in order to
start up or expand their operations, they must be prepared to:
• Invest in the community through job creation and capital investment
• Make along-term commitment to the community
50526586.3
Page 1 of 10
• Treat local governments as they would any other contracting party
• Expect consequences for breaching their agreement
6. Although nearly every economic development project has unique requirements, the City
has an existing set of guidelines that can be explained to a prospect in advance. These guidelines
may be modified over time as appropriate. In addition, the City has flexibility to accommodate
different types of economic development opportunities or special situations.
7. The amount or level of local incentives offered to prospective developers and/or
companies should ultimately be based on the projected increases in the value and size of the
local workforce (both in number of jobs and the level of wages), real property, business
machinery, personal property, and other forms of revenue that inure to the local taxing entities.
8. Incentives will only be used when they will make a difference in a project's likelihood of
success and/or the City's competitive advantage in securing the project. Incentives may also be
provided to a company when the City is convinced that the incentives are needed to retain
existing primary jobs which would otherwise be lost.
III. Scone
The City is authorized to offer economic development incentives under various sections of
the Texas Local Government Code (the "Code") including Chapter 380 and the Development
Corporation Act (the "4B Act").
Chapter 380 provides that Texas municipalities may create programs to promote local
economic development. This legislation permits, on a case by case basis, the City to evaluate
and, where appropriate, to offer cerKain economic development incentives under the Code.
Incentives may include loans and/or grants of public money, as well as other City services, to
businesses and entities that the City determines will promote local economic development and
stimulate business and commercial activity in the City in return for specific and verifiable
commitments and results from such businesses or entities to cause specific infrasu~cture and
other public benefits and amenities to be made and/or invested in the City.
The 4B Act allows municipalities to create nonprofit development corporations, which are
funded by a special sales tax. The SEDC is such a corporation. These corporations promote the
creation of new and expanded indushy and manufacturing activity within the municipality and
its vicinity. The sales tax proceeds are distributed to the SEDC by the City, which then uses the
money for economic development projects as outlined in Sections 501.002, 501.101-501.103,
501.105, 505.002, 505.151-505.1561, 505.160, 505.201-505.206 of the 4B Act. Any activities of
a development corporation must always be in furtherance of and attributable to a "project." The
SEDC is responsible for managing economic development projects in the City.
Except in certain specific instances, SEDC projects must result in the "creation or retention
of primary jobs." The term primary job means:
50526586.3
Page2of10
1. A job that is available at a company for which a majority of the products or services
of that company are ultimately exported to regional, statewide, national or
international markets infusing new dollars into the local economy; and
2. Is included in certain of the enumerated North American Industry Classification
System (NAILS) sector codes (the "Sector Codes") listed in § 501.002 (12)(A)(ii) of
the Code.
The City and the SEDC, for purposes of this policy, shall limit the Sector Codes to be considered
for purposes of determining the creation or retention of primary jobs to the specifically
enumerated Sector Codes as follows:
NAILS Sector Number
221
311-339 (excluding 317-320; 328-330)
42
48-49
51 (excluding 512131 and 512132)
523-525
5413, 5415, 5416, 5417, 5419
Description
Utilities
Manufacturing
Wholesale Trade
Transportation and Warehousing
Information (excluding movie theaters
and drive-in motion picture theaters)
Securities, Commodity Contracts, and
Other Financial Investments and Related
Activities; Insurance Carriers and
Related Activities; Funds, Trusts, and
Other Financial Vehicles
Architectural, Engineering, and Related
Services; Computer System Design and
Related Services; Management,
Scientific, and Technical Consulting
Services; Scientific Research and
Development Services; Other
Professional, Scientific, and Technical
551
56142
Eligible Section 4B Projects
Services
Management of Companies and
Enterprises
Telephone Call Centers
The SEDC will consider spending sales tax proceeds on land, buildings, equipment, facilities,
targeted infrastructure, and improvements that create or retain primary jobs and are found by the
SEDC's board of directors to be required or suitable for the development, retention, or expansion
of:
manufacturing and industrial facilities
research and development facilities
50526586.3
Page 3 of 10
• transportation facilities (including but not limited to airports, ports, mass
commuting facilities and parking facilities)
• distribution centers
• sewage or solid waste disposal facilities
• recycling facilities
• air or water pollution control facilities
• small warehouse facilities
• primary job training facilities for use by institutions of higher education
• regional or national corporate headquarters facilities; and
• projects which promote or• develop new or expanded business enterprises
including projects that provide public safety facilities, streets and roads, drainage
and related improvements, demolition of existing structures, or generally
municipally-owned improvements
Additionally, the SEDC may fund the acquisition of land, buildings, equipment, facilities,
and improvements found by the board of directors to promote or develop new or expanded
business enterprises that create or retain primary jobs, including projects that provide:
• Public safety facilities
• Streets and roads
• Drainage and related improvements
• Demolition of existing substandard or inefficient structures
• General municipally-owned improvements
The SEDC will consider any improvements or facilities that are related to any of those
projects and any other projects that the board, in its discretion, determines promotes or develops
new or expanded business enterprises and creates or retains primary jobs.
)Cligible Projects Which Are Not Required to Create or Retain Primary Jobs
The SEDC will consider funding projects that do not create or retain primary jobs if the
project is related to:
• Job training classes- Certain job training required or suitable for the promotion or
development and expansion of business enterprises;
• Certain targeted infrastructure improvements which promote or develop new or
expanded business enterprises;
o Limited to streets and roads, rail spurs, water and sewer utilities and
electric utilities, gas utilities, drainage, site improvements and related
improvements, and telecommunications and Internet improvements;
• Land, buildings, equipment facilities, improvements and expenditures required or
suitable for a career center, provided the area benefited is not located in the taxing
jurisdiction of a junior college district;
• Professional and amateur sports and athletic facilities; entertainment, tourist,
convention facilities; public parks and related open space improvements; and
50526586.3
Page 4 of 10
related store, restaurant, concession, automobile parking facilities, roads, streets,
and water and sewer facilities;
• Affordable housing;
• Water supply facility or water conservation program (this use must be approved
by a majority of the City's voters in an election held for that purpose);
• Development, improvement, expansion or• maintenance of facilities relating to the
operation of commuter rail, light rail or motor buses; and
• Certain airport facilities
IV. Eligibility and Evaluation Criteria for Development Incentives
1. Eligibility Criteria
The following criteria must be met for an applicant to be considered eligible to contract for
an economic development incentive:
• The company must have a profitable operating history and be well-managed;
• The proposed development and/or redevelopment must create and maintain jobs
that are at or above the Alamo region average wage rate for the indusri~y sector
according to Labor Market and Career Information from the Texas Workforce
Commission;
• The project must conform to community character and economic development
goals; and
• The project must conform to the requirements of the City's zoning ordinance,
building codes and other applicable City ordinances.
2. Evaluation Criteria
In addition to the minimum requirements stated above, the following criteria will be
considered to determine what level of incentives will be provided to the applicant. The City will
consider various factors to determine the viability; extent and size of the development incentive.
Eligibility for• incentives will be considered on the basis of the initial eligibility criteria listed in
part 1 of this Section IV. After such eligibility has been determined, the SEDC will evaluate the
following factors to determine whether any public subsidy is warranted:
A. Employment Impact
Wage levels of jobs to be created or retained, as well as benefits offered to full-
time employees; and
Number ofjobs brought to the City.
B. Investment
Type and value of proposed private and/or public improvements;
Amount of any local taxes or revenues (sales, ad valorem, utilities) to be
generated directly; and
50526586.3
Page 5 of 10
• The costs, if any, to be incru7ed by the City to provide facilities or services
directly resulting from the improvements.
C. Other Factors Considered
• Likelihood of a development incentive being a determining factor in a business'
decision to locate or expand its operations;
• The financial capacity of the applicant to undertake, complete and sustain the
proposed project;
• Other incentive programs and matching grants relating to the project for which
the applicant has applied or is qualified; and
• Other, unanticipated factors deemed relevant by the board at its discretion;
D. Community Impact
• Appropriate type of activity (e.g. office, retail, etc.);
• The positive or negative impact on the opportunities of existing businesses;
• The impact on the opportunities of attracting additional business or residents to
the community;
• The market conditions and growth potential for the business activity.
• The productive life of proposed improvements;
• Whether high quality architecture and site design including landscaping and
public amenities beyond the minimum required by the City will be provided;
and
• Whether the project is environmentally compatible with no appreciable negative
impact on quality of life perceptions.
V. Annlication Procedure
After review of the application for the economic development incentive, the SEDC will make
a recommendation to the City Council. The City Council will then determine whether it is in the
best interests of the City to provide the economic development incentive to the applicant. The
City Council may consider criteria other than those set forth in this policy, including but not
limited to, such matters as the relative degree to which the projecUapplicant furthers the goals
and objectives of the community or meets or compliments a special need identified by the City
Council. Any person or company requesting that the City and/or the SEDC provide an economic
development incentive shall comply with the following procedure:
• The applicant shall submit a completed application form for the requested
incentive on a form provided by the City and/or the SEDC.
• The applicant shall provide a plat, map or survey showing the location of the
property and the proposed project, all streets, land uses, and zoning within 500
feet of the project site.
• The applicant shall describe in detail the proposed project and the type of
economic development incentives requested.
50526586.3
Page 6 of 10
• The applicant shall provide all other documentation required in the Economic
Development Incentives Application.
• The application will be reviewed initially by the SEDC, which, if favorably
approved, shall make a recommendation to the City Council, as described
above, prior to the City Council's review of the proposed incentives, the
application will be distributed to the applicable departments of the City for
review and comment. Additional information related to the application and the
project may be requested by the SEDC and/or the City. Failure to timely submit
and additionally requested information will cause the application to be rejected
and will be deemed withdrawn by the applicant without further action by the
SEDC and/or the City.
• The City Council will consider the SEDC recommendation and the requested
incentive pursuant to this policy.
• The City Council will call and conduct public hearings when required by law.
• When appropriate under this policy, the City Council will, at a regular meeting
and when allowed by law at a special meeting, consider the approval of an
economic development incentive agreement.
• Information submitted by the applicant regarding the requested incentive is
confidential to the extent allowed by law.
VI. Expiration and Modification
This Economic Development Incentive Policy is effective upon the date of its adoption and
will remain in force for• two years, at which time, all project incentives provided pursuant to its
provision will be reviewed by the SEDC board and City Council to determine whether the goals
of the program have been achieved. Based upon that review, the Economic Development
Incentive Policy may be modified, renewed or eliminated. Prior to the date for• review, as
defined above, the Economic Development Incentive Policy may be modified by a super-
majority 4/5"'vote of the City Council.
50526586.3
Page 7 of 10
Index of Available Economic Development Incentives)
Abatement of municipal ad valorem property taxes
Sec. 312.204 of the Texas Tax Code
The City and Comal, Guadalupe, and Bexar Counties may grant up to 100%
abatement of property taxes on buildings, fixed machinery and other business
property for up to ten years. Tax abatements do not apply to the value of land but
to the value of improvements constructed as a result of a particular economic
development project. Minimum qualifications for tax abatements are the creation
of new primary jobs. Tax abatements are sometimes structured as tax phase-ins.
Freeport property tax exemption
Texas Constitution Art. VIII, § 1 j
The fieeport exemption exempts personal property consisting of inventory, goods
or ores, other than oil, natural gas and petroleum. Eligible property must be
transported out of the State of Texas within 175 days of acquisition but may first
be assembled, stored, manufactured, processed or fabricated locally. The goods
must be in Texas only for a limited propose. Freeport property, by definition,
includes goods, wares, merchandise, ores, and certain aircraft and aircraft parts as
defined under Article VIII, Section 1-j of the Texas Constitution. The City,
Coma), Guadalupe, and Bexar Counties, as well as four local independent school
districts in the city (Schertz/Cibolo/Universal City ISD, East Central ISD, Judson
ISD, and Comal ISD) allow personal property tax exemptions for companies that
deal with goods-in-transit or inventories used in the manufacturing process. The
tas exemption applies to items classified as "freeport property."
Municipal grants
Chapter 380 of the Texas Local Government Code
The City may provide loans and grants of City funds as well as City employees
and equipment to promote economic development projects within the city.
Owners of eligible projects involving significant investment may contract with the
City to receive sales tax grants, franchise fee grants, water or sewer line
extensions, building permit fee waivers and grants for capital recovery fees.
Foreign Trade Zone
The Tri-County Industrial Park in the City is one of ten General Purpose sites
eligible for• incentives arising from operating in a Foreign Trade Zone (FTZs).
Businesses locating in FTZs can take advantage of the incentives offered
including 1) relief from inverted tariffs; 2) duty exemption on re-exports; 3) duty
elimination on waste, scrap, and yield loss; and 4) duty deferral until merchandise
The incentives listed below are not all-inclusive of what is legally available, and the available incentives may be
modified from time to time by the Texas Legislature.
50526586.3
Page 8 of 10
is imported from the FTZ into the FTZ. The purpose of an FTZ is the creation of
jobs realized from the cost savings from delayed or forgiven tariffs. The City
currently has an FTZ located at the Tri-County Industrial Park and will have
potential for an FTZ in the new Enterprise Industrial Park. More information can
be found at http://wwwsanantonio.Gov/edd/IndustryDev/PDF/11FNLFTZ8-
23Tpdf
Tax Increment Financing
Chapter 311 of the Texas Tax Code
The City may create a Tax Increment Reinvestment Zone where construction of
public improvements using tax increment funds is likely to result in significant
commercial investment. The cost of improvements within the Zone is repaid by
the contribution of future tax revenues by each taxing unit that agrees to
participate, but in all events excluding school dishicts that levy taxes on the
affected properties. Once the City initiates tax increment financing, counties and
school districts may also participate in the tax increment financing program. The
costs of selected public improvements are paid by additional tax dollars generated
by the growth of real property value in the designated area.
Creation of Industrial District in ETJ and Agreement to not Annex
Section 42.044 of the Texas Local Government Code
To attract a business into an area, the City may choose to encourage the business
to locate in the City's extraterritorial jurisdiction ("ETJ"). If the business locates
in the City's ETJ, the City may enter into an agreement not to annex the business
property for a set period of time (maximum of 15 years). The agreement may call
for the business to pay the City an annual fee in lieu of taxes for the use of City
facilities. The City may also provide certain contractual services (i.e. firefighting
services) to the business during the non-annexation period.
Municipal programs used to help finance business development projects.
Industrial Development Bonds (Issued by the City for conshuction of leased facilities)
Chapter 1509 of the Texas Government Code
The City may issue industrial development bonds to finance the construction or
purchase of a manufacturing facility for lease to a private entity. Bonds are
payable from the project revenues unless approved by the voters to be payable
from property taxes.
Industrial Development Revenue Bonds (Issued by SEDC)
4B Act, Subchapter E of Chapter 501 and Chapter 505, both in the Texas Local
Government Code
50526586.3
Page 9 of 10
The SEDC may issue bonds for economic development projects. Generally all
debt services on the bonds is paid by the business under the terms of a lease, sale
or loan agreement. This does not constitute a debt of obligation by the City or the
SEDC.
Public Improvement Districts
Chapter 372 of the Texas Local Government Code
A Public Improvement District ("PID") enables a commercial area to make
improvements benefiting the area and spread the cost equally among all properties
in the designated area. Property owners are assessed based on uniform benefit
criteria. These assessments may be used to pay the debt service on bonds or they
may be used to pay for services directly if no bonds are issued. PID funds may be
used to purchase real property in connection with improvements. Improvements
include a wide variety of enhancements such as water and wastewater, streets,
drainage, parking, landscaping, etc.
Municipal Management Districts
Chapter 375 of the Texas Local Govermnent Code
Municipal Management Districts allow commercial property owners to enhance a
defined business area by financing facilities, infrastructure and services beyond
those already provided by the City. The improvements may be paid for by a
combination of self imposed property taxes, special assessments and impact fees.
A District is created to supplement not supplant the City services available to the
area.
Empowerment Zone
The City has the ability to create Empowerment Zones within the City limits. The
purpose of creating the Empowerment Zone is to encourage investment in certain
areas lacking adequate water and sewer lines and paved sheets.
Small Business Administration Loan Guaranty Program
The City's Economic Development Department can direct businesses to lenders
and special funds designed for small businesses. The SBA provides a guaranty on
loans made by private lenders and Community Development Corporations
(CDCs).
Adopted:
50526586.3
Page 10 of 10