Ohio Enterprise Zone Program

Program Rules and Laws

Laws

• Ohio Revised Code Chapter 5709.
• Ohio Revised Code 5709.61 Definitions.
• Ohio Revised Code 5709.62 Certain municipal corporations may designate enterprise zones; agreement to provide employment in return for incentives; approval or disapproval by affected school district; programs for students.
• Ohio Revised Code 5709.63 County commissioners may designate enterprise zones; certification; agreement with enterprise; approval or disapproval by affected school district; programs for students.
• Ohio Revised Code 5709.631 Terms, information and statements to be included in agreement.
• Ohio Revised Code 5709.632 Agreement with enterprise which intends to establish or expand operations in or relocate to zone.
• Ohio Revised Code 5709.633 Agreement prohibited where enterprise would be relocating from another Ohio location or where enterprise has discontinued operations under prior agreement; waiver.
• Ohio Revised Code 5709.64 Enterprise may apply for tax incentive qualification certificate.
• Ohio Revised Code 5709.65 Tax incentives to which enterprise is entitled.
• Ohio Revised Code 5709.66 Application by eligible enterprise for employee tax credit certificate.
• Ohio Revised Code 5709.67 Duties of directors of development and job and family services and tax commissioner to administer provisions and adopt rules.
• Ohio Revised Code 5709.68 Municipal corporation or county to submit annual report on all agreements in effect; effect of noncompliance; application fee for agreements; reports by tax commissioner.
• Ohio Revised Code 5709.69 Notice to legislative authority of prior location and to director of development where enterprise intends to relocate in Ohio and enter into agreement.
• Ohio Revised Code 5709.70.
• Ohio Revised Code 5709.82 School district may be compensated for lost revenues due to property tax exemption.
• Ohio Revised Code 5709.83 Notice to affected school district of proposed tax exemption; board may comment or request meeting.
• Ohio Revised Code 5709.85 Legislative authority to create tax incentive review council.

• 122:4-1-01 Enterprise zone characteristics definitions.
• 122:4-1-02 Enterprise zone agreement tax exemption fee.
• 122:4-1-03 Municipal corporation enterprise zone designation criteria.
• 122:4-1-04 Seasonal business criteria.
• 122:4-1-05 Nonretail position criteria.
• 122:4-1-06 Municipal corporation and county enterprise zone report.
• 122:4-1-08 Tax incentive review council reporting requirements.
• 122:4-1-09 Relocation provisions.
• 122:4-1-10 Enterprise zone program employee tax credit.

• Section 5709.61 (A)(1)(a): MSA Principal Cities (pdf 63k)
• Section 5709.61 (A)(1)(b): Ohio Appalachian Counties (pdf 66k)
• Section 5709.61 (A)(1)(c): Concentrated Unemployment(pdf 75k)
• Section 5709.61 (A)(1)(d): Prevalence of Commercial or Industrial Structures that are Vacant or Demolished or Vacant and Tax Delinquent (pdf 70k)
• Section 5709.61 (A)(1)(e): Population Loss (pdf 71k)
• Section 5709.61 (A)(1)(f): Concentrated Low- to Moderate-Income Area (pdf 89k)
• Section 5709.61 (A)(1)(g): Specific Vacant Industrial Facilities (pdf 56k)
• Section 5709.61 (A)(1)(h): Income Weighted Tax Capacity of School District (pdf 128k)