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PROPOSED ORDINANCE AMENDMENT
WEST REGIONAL ENTERPRISE ZONE
AN ORDINANCE FOR AN AMENDMENT TO THE WEST REGIONAL ENTERPRISE ZONE IN THE VILLAGE OF BELLWOOD, THE VILLAGE OF BROADVIEW, THE VILLAGE OF MAYWOOD, THE VILLAGE OF MELROSE PARK AND COOK COUNTY, ILLINOIS SUBJECT TO THE ENTERPRISE ZONE ACT OF THE STATE OF ILLINOIS.
WHEREAS, the State of Illinois Enterprise Zone Act, 20 ILCS 655/1 et seq., as amended (the “Act”) provides for the creation of enterprise zones to encourage private sector investments, stimulate business and industrial growth in economically distressed areas as well as neighborhood revitalization by relaxing government controls and tax incentives throughout the State; and
WHEREAS, the Village of Bellwood, the Village of Broadview, the Village of Maywood, the Village of Melrose Park (collectively, the “Municipalities”) and the County of Cook (the “County”), corporate bodies politic organized and existing under the laws of that State of Illinois, each have areas within their respective legal boundaries that are economically distressed with a disproportionate number of residents who have suffered pervasive poverty, unemployment and economic distress related to prolonged economic transformation, shifts of industries throughout the region, and a variety of other factors. These factors have negatively affected areas that would benefit from private sector investments within an Enterprise Zone; and
WHEREAS, these factors have negatively affected areas that would benefit from private sector investments with an Enterprise Zone; and
WHEREAS, the Municipalities and Cook County pursuant to Item No. 18-6017 sought and obtained approval and certification by the State of Illinois of to establish the West Regional Enterprise Zone (hereafter referred to as "the Zone"); and
WHEREAS, the Village of Bellwood, the Village of Broadview, the Village of Maywood, the Village of Melrose Park (collectively, the “Municipalities”) and the County of Cook wish to amend the Enterprise Zone to, if approved, businesses who are owned by minorities, women and persons with disabilities, as defined under the Business Enterprise for Minorities, Women and Persons with Disabilities Act (30 ILCS 575/0.01, et seq.) shall be encouraged to participate within the Enterprise Zone incentive program to benefit them as business owners (“the Zone benefits”); and
WHEREAS, the Zone benefits include specific state incentives designed to encourage businesses in the private sector to locate or expand within an Enterprise Zone, subject to terms, conditions, rules and limitations in the law; and
WHEREAS, businesses using the Zone benefits will be encouraged to hire individuals who are minority persons, women and persons with disabilities as defined under the Business Enterprise for Minorities, Women, and Persons with Disabilities Act (30 ILCS 575/0.01, et seq.); and
WHEREAS, businesses using the Zone benefits will be encouraged to utilize other businesses that are minority-owned, women-owned, or owned by persons with disabilities as defined under the Business Enterprise for Minorities, Women, and Persons with Disabilities Act (30 ILCS 575/0.01, et seq.):
WHEREAS, it is determined that it is in the best interest of the citizens of the County and Municipalities to establish an Enterprise Zone and encourage private sector investments within said Enterprise Zone; and
WHEREAS, prior to filing an application for approval of the designation of an Enterprise Zone under the Act, it is required that the County and Municipalities adopt an Ordinance designating the proposed Enterprise Zone; and
WHEREAS. each of the Municipalities which comprise the West Regional Enterprise Zone have agreed to amend their respective ordinances to add the following language at the end of said ordinances:
“(f) "Notwithstanding any other provision set forth herein, in the event that property located in the designated Enterprise Zone is also located in a redevelopment project area created by any of the Parties within the Enterprise Zone pursuant to the Tax Increment Allocation edevelopment Act, 65 ILCS 5/11-74.4-1, et seq., as amended, such property shall not be eligible for an abatement of taxes under Section 18-170 of the Property Tax Code, 35 ILCS 200/18-170, as amended, for new improvements or the renovation or rehabilitation of existing improvements."
BE IT ORDAINED, by the Cook County Board of Commissioners, that Chapter 14-Community Development, Article X-West Regional Enterprise Zone, Sec. 14-103. Incentives of the Cook County Code is hereby amended as Follows:
1. Amendment to West Regional Enterprise Zone Designating Ordinance.
In accordance with the Enterprise Zone Act, and in cooperation with the Villages of Bellwood, Broadview and Melrose Park, the County of Cook hereby amends Cook County Ordinance No. 18-6017 to substitute the following language as Section 14-103. Incentives:
Sec. 14-103. Incentives. The County and Municipalities offer incentives designed to encourage businesses in the private sector to locate or expand within an Enterprise Zone, subject to terms, conditions, rules and legal limitations in the law:
(a) State sales tax exemption. Pursuant to applicable law, the County and Municipalities authorize any retailer, as defined in the Retailers’ Occupation Tax Act (35 ILCS 120.1 et. seq.) who makes a qualified sale of building materials to be permanently affixed and incorporated into real estate located within the Enterprise Zone, as amended from time to time, in connection with the expansion, rehabilitation or new construction of a qualified project may deduct receipts from such sale when calculating the tax imposed by the State, City, Village and County, pursuant to the Retailers’ Occupation Tax Act; provided, however, that said deduction shall be allowed if and only if the retailer obtains from the purchaser an Enterprise Zone Building Materials Exemption Certificate (as that term is defined in the Act, the “Exemption Certificate”), which must contain the Exemption Certificate number issued to the purchaser by the Illinois Department of Revenue. Upon request from the Zone Administrator, the Illinois Department of Revenue shall issue an Exemption Certificate for each construction contractor or other entity identified by the Zone Administrator. The Illinois Department of Revenue shall make the Exemption Certificates available directly to the Zone Administrator and each construction contractor or other entity. The Department of Revenue shall issue the Exemption Certificate within three business days after receipt of request from the Zone Administrator. The Exemption Certificates shall be provided to the retailer at the time of sale and maintained by such retailer in its books and records for the purposes of documenting such deduction. Exemption Certificates shall be valid for twelve (12) months from the date of issuance; provided, however, that such Exemption Certificates may be extended for an additional twelve (12) months upon request to the Zone Administrator. Such requests for extension shall not be granted more than twice for any one project, and the requesting party must demonstrate good faith efforts to diligently pursue construction of the project.
(b) State Enterprise Zone machinery and equipment consumables/pollution control facilities sales tax exemption. A 6.25 percent state sales tax exemption on purchases of tangible personal property to be used in the manufacturing or assembly process or in the operation of a pollution control facility within an Enterprise Zone is available. Eligibility is based on a business making an investment in an Enterprise Zone of at least $5 million in qualified property that creates a minimum of 200 full-time equivalent jobs, a business investing at least $40 million in a Zone and retaining at least 2,000 jobs, or a business investing at least $40 million in a Zone which causes the retention of at least 80 percent of the jobs existing on the date it is certified to receive the exemption.
(c) State Enterprise Zone utility tax exemption. A state utility tax exemption on gas, electricity and the Illinois Commerce Commission's administrative charge and telecommunication excise tax is available to businesses located in Enterprise Zones. Eligible businesses must make an investment of at least $5 million in qualified property that creates a minimum of 200 full-time equivalent jobs in Illinois, an investment of $20 million that retains at least 1,000 full-time equivalent jobs, or an investment of $175 million that creates 150 full-time equivalent jobs in Illinois. The majority of the jobs created must be located in the Enterprise Zone where the investment occurs.
(d) State Enterprise Zone investment tax credit. A state investment tax credit of 0.5 percent is allowed a taxpayer who invests in qualified property in a Zone. Qualified property includes machinery, equipment and buildings. The credit may be carried forward for up to five (5) years. This credit is in addition to the regular 0.5 percent investment tax credit, which is available throughout the state, and up to 0.5 percent credit for increased employment over the previous year.
(e) State contribution deduction. Businesses may deduct double the value of a cash or in-kind contribution to an approved project of a Designated Zone Organization from taxable income as allowed under the Act.
(f) Tax Increment Financing. Notwithstanding any other provision set forth herein, in the event that property located in the designated Enterprise Zone is also located in a redevelopment project area created by any of the Parties within the Enterprise Zone pursuant to the Tax Increment Allocation Redevelopment Act, 65 ILCS 5/11-74.4-1, et seq., as amended, such property shall not be eligible for an abatement of taxes under Section 18-170 of the Property Tax Code, 35 ILCS 200/18-170, as amended, for new improvements or the renovation or rehabilitation of existing improvements.
2: FIRST AMENDMENT TO THE WEST REGIONAL ENTERPRISE ZONE
INTERGOVERNMENTAL AGREEMENT.
Cook County and the Municipalities are authorized to execute this First Amendment to the West Regional Enterprise Zone Intergovernmental Agreement on behalf of Cook County and the Municipalities and are further authorized to sign all documents reasonably necessary to further the certification by the State DCEO of the amendment to the West Regional Enterprise Zone Intergovernmental Agreement.
This First Amendment to the West Regional Enterprise Zone Intergovernmental Agreement (the "First Amendment") between the Villages of Bellwood, Broadview, Maywood and Melrose Park {collectively, the "Municipalities") and the County of Cook (the "County'') (the County with the Municipalities are collectively the "Parties") is made and entered into this 18th day of September, 2025 (the "Effective Date") to include the following language:
SECTION 3. Incentives
(f) "Notwithstanding any other provision set forth herein, in the event that property located in the designated Enterprise Zone is also located in a redevelopment project area created by any of the Parties within the Enterprise Zone pursuant to the Tax Increment Allocation Redevelopment Act, 65 ILCS 5/11-74.4-1, et seq., as amended, such property shall not be eligible for an abatement of taxes under Section 18-170 of the Property Tax Code, 35 ILCS 200/18-170, as amended, for new improvements or the renovation or rehabilitation of existing improvements."
Effective date: This Amendment to the Ordinance shall be in effect immediately upon adoption
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