Ohio Administrative Code › Title 122:4 - Economic Development Division › Chapter 122:4-1 - Tax Exemption Application and Criteria › Section 122:4-1-09 - Relocation provisions

Current through all regulations passed and filed through July 1, 2024
(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 devision (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 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 be
			 made in writing to the director of the
			 development services agency and shall
			 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.