Application To Granting Authority For Abatement Of Taxes Page 2

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for Abatement of Taxes (Form CO: CAA)

Instructions for Preparing Application to Granting Authority

Under Chapter 9B of Title 40, Code of Alabama 1975

GENERAL INSTRUCTIONS

Chapter 9B, Title 40, Code of Alabama 1975, provides for an abatement of all state and local noneducational property taxes, all construction related trans-

action taxes (sales and use taxes), except those local construction related transaction taxes levied for educational purposes or for capital improvements

for education, and/or all mortgage and recording taxes relating to mortgages, deeds, and documents used to issue or secure obligations and convey title

into or out of the name of a public authority, county or municipal government.

This form is to be submitted to the granting authority for consideration in granting an abatement of noneducational sales and use taxes, noneducational

property taxes, and/or mortgage and recording taxes. If you have any questions about this form or the abatement of taxes in general, please con-

tact the Alabama Department of Revenue at (334) 242-1175.

A complete and detailed listing of project costs should be attached to this application in order for the granting authority to make a cost/benefit

analysis in accordance with Section 40-9B-6(a).

STATUTORY REQUIREMENTS FOR ABATEMENTS

The following are qualifying business activities under Section 40-9B-3, Code of Alabama 1975:

• Industrial or Research Enterprise – Any trade or business in the 2007 North American Industrial Classification System (NAICS), promulgated by the

Executive Office of the President of the United States, Office of Management and Budget as: Sectors 31 (except National Industry 311811), 32, 33,

55 (if not for the production of electricity), Subsectors 423, 424, 482, 493, 511, 517, 518, 927, Industry Groups 1133, 2121, 4862, 4882, 4883 (other

than 48833) 5121 (other than 51213), 5415, 5417, Industries 22111, 48691, 48699, 48819, 51221, 51913, 52232, 54133, 54134, 54138, 56291, 56292,

92811, National Industries 115111, 221330, 541614, 561422 (in bound call centers only), 562213, and 611512.

• Subsector 493, Industry Number 488310, or 488320 when such trade or business is conducted on premises in which the Alabama State Port Authority

has an ownership, leasehold, or other possessory interest and such premises are used as part of the operations of the Alabama State Port Authority.

These projects require written approval of the Governor, Finance Director, and the Director of the Alabama State Port Authority.

• Headquarters Facility – Any trade or business in the 2007 North American Industrial Classification System (NAICS), promulgated by the Executive

Office of the President of the United States, Office of Management and Budget as National Industry 551114 at which at least 50 new jobs are located.

• Data Processing Center – An establishment, at which at least 20 new jobs are located, engaged in the provision of complete processing and special-

ized reports from data, the provision of automated data processing and data entry services, the provision of an infrastructure for hosting or data pro-

cessing services, the provision of specialized hosting activities, the provision of application service provisioning, the provision of general time-share

mainframe facilities, or some combination of the foregoing, without regard to whether any other activities are conducted at the establishment.

• Research & Development Facility – An establishment engaged in conducting original investigations undertaken on a systematic basis to gain new

knowledge and/or applying research findings or other scientific knowledge to create new or significantly improved products or processes.

• Renewable Energy Facility – Any plant, property, or facility that either:

1. Produces electricity or natural gas, in whole or in part, from biofuels as such term is defined in Section 2-2-90(c)(2) or from renewable energy

resources as such term is defined in Section 40-18-1(30) with the exception that hydropower production shall be excluded from such definition; or

2. Produces biofuel as such term is defined in Section 2-2-90(c)(2).

• Alternative Energy Resources Electricity Production Project - A project owned by a utility described in Section 37-4-1(7)a, Code of Alabama 1975, or

owned by a company which is itself owned by a utility, at which the predominant trade or business activity conducted will be the production of electricity

from alternative energy resources (coal gasification or liquefaction, nuclear and/or advanced fossil-based generation), the capital costs of which are

not less than $100,000,000.

• Hydropower Electricity Production Project - A project owned by a utility described in Section 37-4-1(7)a, or owned by a company which is itself owned

by a utility, at which the predominant trade or business activity conducted will be the production of electricity from hydropower production as defined

in Section 40-18-1(16), the capital costs of which are not less than $5,000,000.

• Tourist Destination Attractions – A commercial enterprise which is open to the public not less than 120 days during a calendar year and is designed to

attract visitors from inside or outside of the State of Alabama, typically for its inherent cultural value, historical significance, natural or man-made beauty,

or entertainment or amusement opportunities. The term shall include, but not be limited to, a cultural or historical site; a botanical garden; a museum;

a wildlife park or aquarium open to the public that cares for and displays a collection of animals or fish; an amusement park; a convention hotel and

conference center; a water park; or a spectator venue or arena.

• Any of the 11 targeted business sectors under the Accelerate Alabama Strategic Economic Development Plan adopted in January 2012 by the

Alabama Economic Development Alliance, created by Executive Order Number 21 of the Governor on July 18, 2011, which include Advanced

Manufacturing in Aerospace/Defense, Automotive, Agricultural Products/Food Production, Steel/Metal, Forestry Products and Chemicals; Technology

in Biosciences, Information Technology, Enabling Technologies; Distribution/Logistics and Corporate Operations.