§ 24-103. Definitions.

The following words, terms and phrases, when used in this article shall have the following meanings, except where the context indicates a different meaning is intended:

Ad valorem tax means property taxes levied for state or county operating purposes but does not include property taxes imposed by school districts or property taxes imposed for general obligation or special revenue bond debt.

Business enterprise means any business or the headquarters of any business engaged primarily in manufacturing, warehousing and distribution, processing, telecommunications, tourism, research and development industries, new residential construction, and residential rehabilitation.

Chief executive officer means the Chief Executive Officer of DeKalb County.

Comprehensive plan means the DeKalb County Comprehensive Plan, as amended from time to time, adopted by the board of commissioners which divides the unincorporated areas of the county into land use categories and constitutes the official policy of the county regarding long-term planning and use of land, as defined in the chapter 27 of this Code (Zoning Ordinance of DeKalb County).

Director means Director (Department Head) of the DeKalb County Office of Economic Development.

Enterprise zone means the geographic areas of census tracts designated in section 24-102 of this article.

Full-time job equivalent means a job or position with no predetermined end date, with a regular workweek of thirty (30) hours or more, and with the same benefits provided to similar employees.

Low-income and moderate-income individual means a person currently:

(1)

Unemployed or unemployed for three (3) of the six (6) months prior to the date of hire;

(2)

Homeless;

(3)

A resident of public housing;

(4)

Receiving temporary assistance to needy families or who has received temporary assistance to needy families at any time during the eighteen (18) months previous to the date of hire;

(5)

Participating in the Workforce Investment Act, P.L. 105-220, 112 Stat. 936 (1998) or who has participated in the Workforce Investment Act at any time during the eighteen (18) months previous to the date of hire;

(6)

A participant in a job opportunity program where basic skills are required or who has participated in such a job opportunity program at any time during the eighteen (18) months previous to the date of hire;

(7)

Receiving supplemental social security income; or

(8)

Receiving food stamps.

New job means employment for an individual created within an enterprise zone by a new or expanded qualified business or service enterprise at the time of the initial staffing of such new or expanded enterprise.

Qualified or qualifying business means an employer that meets the requirements of O.C.G.A. § 36-88-4, including a service enterprise, which increased employment by five (5) or more new full-time job equivalents in an area designated as an enterprise zone and which provides additional economic stimulus in such zone. The quality or quantity of such additional economic stimulus shall be determined, on a case-by-case basis, by the DeKalb County governing authority. Such business or service enterprise may be new, an expansion or reinvestment of an existing business or service enterprise, or a successor to such business or service enterprise. Whenever possible, ten (10) percent of such new employees shall be low-income or moderate-income individuals. A tenant may be eligible for consideration as a qualified or qualifying business if the tenant's written lease contains a term of no less than five (5) years and written conditions sufficient to legally obligate the tenant to pay ad valorem taxes.

Rehabilitation means the making of improvements to existing real property such that the value of the real property after improvement exceeds the previous appraised value, as determined by the DeKalb County Tax Assessor, by a factor of five (5) to one (1) (5:1).

Service enterprise means any entity that is engaged primarily in finance, insurance, and real estate activity or activities listed under the Standard Industrial Classification (SIC) Codes 60 through 67 according to the Federal Office of Management and Budget Standard Industrial Classification Manual, 1987 Edition, or engaged primarily in day-care activities.

(Ord. No. 13-02, Pt. I, 12-20-01; Ord. No. 06-15, Pt. I, 9-12-06)