§ 36-88-1. Short Title

This chapter shall be known and may be cited as the “Enterprise Zone Employment Act of 1997.” History. Code 1981, § 36-88-1 , enacted by Ga. L. 1997, p. 1481, § 1.

§ 36-88-10. Time Limitations

An area designated as an enterprise zone shall remain in existence for ten years from the first day of the calendar year immediately following its designation as an enterprise zone; provided, however, that an area designated as an enterprise zone under subsection (g) of Code Section 36-88-6 shall remain in existence for 30 years from […]

§ 36-88-2. Legislative Findings and Intent; Construction

The General Assembly finds and determines that there is a need for revitalization in many areas of Georgia. Revitalization will improve geographic areas within cities and counties which are suffering from disinvestment, underdevelopment, and economic decline and will encourage private businesses to reinvest and rehabilitate such areas. The General Assembly recognizes that increased employment opportunities […]

§ 36-88-3. Definitions

As used in this chapter, the term: “Ad valorem tax” means property taxes levied for state, county, or municipal operating purposes but does not include property taxes imposed by school districts or property taxes imposed for general obligation debt. “Business enterprise” means any business engaged primarily in retail, manufacturing, warehousing and distribution, processing, telecommunications, tourism, […]

§ 36-88-4. Available Incentives; Qualifying Business; Exemptions

The following incentives are available to qualifying business and service enterprises to encourage revitalization within enterprise zones: The enterprise zone property tax exemption provided in Code Section 36-88-8; The occupational tax, regulatory fee, and business inspection fee abatement or reduction provided in Code Section 36-88-9; and For enterprise zones created pursuant to subsection (g) of […]

§ 36-88-5. Designation of Enterprise Zones

A local governing body or bodies may designate one or more geographic areas as enterprise zones. In such enterprise zone, local ad valorem taxes, occupation taxes, license fees, and other local fees and taxes, except local sales and use taxes or any combination thereof, may be exempted or reduced from applying to qualified business and […]

§ 36-88-6. Criteria for Enterprise Zone

In order to be designated as an enterprise zone, a nominated area shall meet at least three of the five criteria specified in subsections (b), (c), (d), (e), and (f), or the criteria specified in subsection (g) of this Code section. In determining whether an area suffers from poverty, unemployment, or general distress, the governing […]

§ 36-88-7. Local Ordinances’ Effect on Enterprise Zone

Each ordinance adopted by a local government possessing an approved enterprise zone, when applicable, shall provide encouragement and incentives to increase rehabilitation, renovation, restoration, improvement for new construction for housing and the economic viability and profitability of businesses and commerce located within such enterprise zones. Creation of an enterprise zone shall be consistent with the […]

§ 36-88-8. Tax Exemption

The governing body of a local government or governments creating an enterprise zone other than an enterprise zone under subsection (g) of Code Section 36-88-6, shall include in the creating ordinance a provision to exempt qualifying business and service enterprises from state, county, and municipal ad valorem taxes that would otherwise be levied on the […]

§ 36-88-9. Other Tax Incentives; Reporting

In addition to other incentives, the local governing body or bodies creating an enterprise zone may include in the creating ordinance an exemption or abatement from occupation taxes, regulatory fees, building inspection fees, and other fees that would otherwise have been imposed on a qualifying business. Such governing bodies may grant any of these incentives […]