Application To Granting Authority For Abatement Of Taxes Page 3
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Item 1a. Indicate the type(s) of abatement(s) being requested.
Item 6. Enter the address of the private user requesting abatement.
Sales and Use Taxes – Chapter 9B, Title 40, Code of Alabama 1975, pro-
Item 7. Enter the name, email address and telephone number of the per-
vides for the abatement of certain noneducational sales and use taxes
son to which all correspondence should be directed regarding the
imposed by Chapter 23 of Title 40, Code of Alabama 1975. The abatement
abatement.
applies to the tangible personal property and taxable services incorporated
Item 8. Enter the date the company was organized.
into the project, the cost of which may be added to the capital account with
respect to the project. However, only the state and local noneducational
Item 9. Enter the physical location of the project. Please include a detailed
sales and use taxes may be abated. No sales and use tax abatement shall
extend beyond the date the project is placed in service.
location, including the City, County and Zip Code.
Property Taxes – Chapter 9B, Title 40, Code of Alabama 1975, provides
Item 10. Describe the type of business that the project will be engaged in.
for the abatement of noneducational property taxes imposed by the state,
For projects that do not require a NAICS code, provide a detailed descrip-
counties, municipalities and other taxing jurisdictions in Alabama. Only
tion that will identify the activities as qualifying activities. Attach additional
industrial property not previously placed in service in Alabama by the user
sheets if necessary.
or a related party may be eligible for an abatement of noneducational prop-
Item 11. Enter the estimated date the construction of the project will begin.
erty taxes.
Mortgage And Recording Taxes – Chapter 9B, Title 40, Code of Alabama
Item 12. Enter the estimated date the construction of the project will be
1975, provides for the abatement of all taxes imposed by Chapter 22 of
completed. A data processing center project’s completion date will be the
Title 40 of the Code of Alabama 1975, relating to mortgages, deeds, and
maximum exemption period allowed pursuant to Section 40-9B-3(12)b.
documents used to issue or secure obligations and convey title into or out
Item 13. Enter the estimated date the project will be placed in service. If
of the name of a public authority.
revenue bonds are issued, "placed in service," for property tax purposes,
Item 1b. Indicate if applicant is requesting abatement of property taxes for
is determined as of the date of the initial issuance of such bonds.
a period longer than 10 years. For any property tax abatement that is
Otherwise, with the exception of a data processing center project, "placed
granted for over 10 years, the noneducational municipal taxes can only be
in service" for sales and use tax and property tax purposes is determined
abated by the City Government, noneducational county taxes can only be
as the later of 1) the date on which title to the property was acquired by or
abated by the County Government, and state taxes can only be abated by
vested in a county, city, or public authority, or 2) the date on which the prop-
the Governor. The governing body of the municipality and county can
erty is or becomes owned, for federal income tax purposes, by a private
authorize a public industrial authority to provide by resolution for such con-
user. A data processing center project’s placed in service date will be the
sent on its behalf.
maximum exemption period allowed pursuant to Section 40-9B-3(12)b.
Item 2. If the predominant business activity is a headquarters facility, an
Item 14. Indicate if bonds have been issued in financing the project. If
industrial or research enterprise as defined in Code of Alabama 1975
bonds have been issued, enter the issuance date.
Section 40-9B-3(10)(a) or a state docks project as defined in Section 40-
Item 15. Indicate if bonds will be issued for financing the project. If bonds
9B-3(10)(b), enter the 2007 North American Industrial Classification
System (NAICS) code for the project.
will be issued, enter the projected issuance date.
Item 3. Indicate if project is a new project or a major addition.
Column 16. Enter the estimated number of new employees to be hired at
the project. The law requires the number of employees to be employed at
New Project – Any new business in Alabama at which the predominant
the project initially and in each of the succeeding three years.
trade or business activity conducted will constitute an industrial or research
Column 17. Enter the estimated annual payroll for employees at the pro-
enterprise or other qualifying business activity as described above. If new
project, skip Item 4.
ject. The law requires the estimated payroll of new employees initially and
in each of the succeeding three years.
Major Addition – Pursuant to Section 40-9B-3(11), a major addition is an
Column 18.
addition to an existing facility in which the addition equals the lesser of thir-
ty (30) percent of the original cost of the existing land, buildings, and equip-
18a. Enter all costs or value for project land. If land is donated, enter the
ment (industrial development property), or $2,000,000, and at which the
predominant trade or business activity conducted in Alabama will constitute
market value of the land.
an industrial or research enterprise or other qualifying business activity as
18b. Enter all costs or value for existing building(s), if any.
described above. Capitalized repairs, rebuilds, maintenance, replacement
equipment, or costs associated with the renovating or remodeling of exist-
18c. Enter all costs or value for existing personal property to be incorpo-
ing facilities of industrial development property previously placed in service
in Alabama by the Company are not eligible for abatement under Chapter
rated into project. Only personal property not previously placed in service
9B.
in Alabama by the private user or a related party can be included. If a pri-
vate user is including existing equipment from outside of Alabama, the
Item 4. Indicate if major addition is in accordance with Section 40-9B-3(11)
existing equipment should be entered here at its original cost.
requirement as denoted above. If major addition does not meet threshold
18d. Enter the total cost for new building(s) and/or new additions to exist-
requirement, project is not qualified to receive abatement. Original cost
should include the total cost of existing facilities as of the date of
ing building(s). Total cost includes building materials, construction costs,
application.
engineering costs, etc. Costs associated with renovating or remodeling
existing facilities of an operating industrial or research enterprise do not
Item 5. Enter the name of the private user requesting abatement. If project
qualify for abatement.
is doing business under another name, also enter the name of the compa-
18e. Enter the total cost for new manufacturing equipment to be incorpo-
ny under "Doing Business As (DBA)."
rated into the project. Replacement equipment does not qualify for abate-
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