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HomeMy WebLinkAbout2021-584 r Resolution 2021-58 Resolution Concerning a Meals Tax Incentive Policy for the Commercial Historic District of the Town of Pulaski WHEREAS, the Town Council in an effort to advance the revitalization efforts in the Commercial Historic District and expand the Town's economic Base to improve the quality of life for citizens; and, WHEREAS, the Town Council desires to support the establishment of restaurants and eateries in the Commercial Historic District; NOW, THEREFORE be it RESOLVED by the Town Council of the Town of Pulaski sitting in work session this 21St day of December 2021, that the Town of Pulaski hereby adopts the Meals Incentive Tax Policy, attached. This resolution is effective upon adoption and is hereby adopted this 21St day of December 2021 by the duly recorded vote of the Town Council of the Town of Pulaski, Virginia as follows: Lane R. Penn -Aye Brooks R. Dawson -Aye Gregory C. East -Aye ATTEST: Ak&�_ �r Clerk of Coun it James A. Radcliffe -Aye G. Tyler Clontz -Aye Michael P. Reis -Aye THE TOWN OF PULASKI, VIRGINIA BY: cz� William S. Colli Mayor y Town of Pulaski Meals Tax Incentive (Commercial Historic District) Restaurants that are established in the Town of Pulaski and are located within the boundary of the Commercial Historic District may receive a meals tax incentive according to the information provided below. Eligibility Requirements 1. The restaurant must be NEW and/or have received a Certificate of Occupancy from the Town of Pulaski since July 1, 2021. a. Restaurants created prior to this date are NOT eligible for the Town of Pulaski Meals Tax Incentive. b. Restaurants are only eligible for this incentive at one location and will NOT be provided the incentive at a secondary location, even if it is located in the Commercial Historic District of the Town of Pulaski i. If an individual owns a restaurant and opens another restaurant of a substantially different nature, it maybe eligible for this incentive. 2. The restaurant must be located within the Commercial Historic District, which shall be verified by written document signed by the Town Manager. 3. The applicant must be the owner of the business. 4. The applicant must be current and remain current on ALL taxes and fees due to the Town of Pulaski. 5. Meals tax must be paid monthly according to the Town of Pulaski billing schedule and if a monthly payment of the meals tax is received after the due date, the grant reimbursement calculation will not include the value of the meals tax for that month. Incentive Breakdown Restaurants that satisfy all eligibility requirements will receive grants on a quarterly basis equal to a percentage of the meals tax paid according to the following schedule: a. Year 1-100% of meals tax paid b. Year 2 —100% of meals tax paid c. Year 3 — 75 % of meals tax paid d. Year 4 — 50% of meals tax paid e. Year 5 — 25% of meals tax paid Grant Administration I. Grants will be processed within 30 days of the end of each quarter. a. A grant reimbursement schedule will be provided to all approved applicants. 2. Restaurants that undergo an ownership change must submit a new application to the Town of Pulaski and may retain program eligibility. However, the eligibility period will only be for the remainder of the originally approved grant period. 3. If a restaurant changes names, rebrands, etc. it will remain eligible without need for a new application as long as the original applicant retains ownership. 4. The program cannot be paused, delayed, and/or deferred for interruptions and/or closure associated with changes of ownership, remodeling & repairs, rebranding efforts, fires, Acts of God, etc.