03/12/2024 Ordinances 9967�
ORDINANCE NO. 9967
AN ORDINANCE ADDING SECTIONS 126 AND 127 TO ARTICLE XI TO CHAPTER 23 OF THE
GRAND ISLAND CITY CODE; PROVIDING FOR THE LEVY OF A RETAIL BUSINESS
OCCUPATION TAX FOR A REDEVELOPMENT PROJECT PURSUANT TO AN AMENDED
REDEVELOPMENT PLAN ENCOMPASSING AN ENLARGED AREA OF CRA 28; AND OTHER
MATTERS RELATED THERETO.
WHEREAS, the City of Grand Island, Nebraska, a municipal corporation and city of the first class,
("City") has determined it to be desirable to undertake and carry out urban redevelopment projects in areas
of the City which are determined to be substandard and blighted and in need of redevelopment; and
WHEREAS, the Nebraska Community Development Law, Chapter 18, Article 21, Nebraska
Reissue Revised Statutes of 2022, as amended (the "Act"), prescribes the requirements and procedures for
the planning and implementation of redevelopment projects; and
WHEREAS, on November 22, 2022, by Resolution No. 2022-341, the City Council of the City
("Council") as authorized by the Act, approved the Site Specific Redevelopment Plan far Redevelopment
Area No. 28 (the "Redevelopment Plan"), which, in part, provides for the redevelopment of a commercial
shopping center (the "Redevelopment Project") between 13th Street and State Street and between U.S.
Highway 281 and Webb Road in the Redevelopment Project Area as shown on E�ibit "A" (attached hereto
and incorporated herein by reference); and
WHEREAS, the Redevelopment Plan and Resolution No. 2022-341 provide far the designation
of the Redevelopment Project Area shown on E�ibit "A" as an "enhanced employment area" as
defined in Section 18-2103(22) of the Act (the "Enhanced Employment Act Area"); and
WHEREAS, on November 21, 2023, by Resolution No. 2023-304, the Council as autharized by
the Act, approved an Amendment of Redevelopment Plan, Grand Island CRA Area 28 Conestoga
Marketplace, October 2022, Enlarging the Redevelopment Area and Designating Additional Real Estate as
an Enhanced Employment Area ("Amended Plan"). The Amended Plan approved enlargement of the
Enhanced Employment Area to declare Lots 2 and 3 Conestoga Mall Eighth Subdivision and South 191.53
feet of the West 220 feet of Lot 1 of Conestoga North Twelfth Subdivision, all in the City of Grand Island,
Hall County, Nebraska, ("Enlarged Area").
WHEREAS, pursuant to Section 18-2142.02 of the Act, the City is autharized to agree to and to
levy and collect a general business occupation tax upon the businesses and users of space within an
Enhanced Employment Act Area far the purpose of paying all or any part of the costs and expenses of the
Enhanced Employment Act Project within the Enlarged Area and Woodsonia Hwy 281, LLC (the
ORDINANCE N0.9967 (Cont.)
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"Developer") on behalf of itself and its successors and assigns has requested that the City levy and collect
such a tax within the Enlarged Area; and
WHEREAS, the City Council has determined it is necessary, desirable, advisable, and in the best
interests of the City that a general business occupation tax be imposed within the Enlarged Area as provided
by the Act far the purposes set forth herein.
NOW THEREFORE, BE IT ORDAINED BY THE MAYOR AND COUNCIL OF THE CITY OF
GRAND ISLAND, NEBRASKA:
SECTION 1. Article XI to Chapter 23 of the Grand Island City Code is hereby amended to add
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additional sections as follows:
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A. On or after the effective date of this tax and in each calendar month thereafter there is hereby
imposed a retail business occupational tax upon each and every Person operating a General
Retail Business within the Enlarged Area for any period of time during a calendar month. The
amount of such tax shall be one and one-half percent (1.50%) of all General Retail Business
transactions which the State of Nebraska is authorized to impose a tax as allowed by the
Nebraska Local Option Revenue Act for each calendar month derived from the General Retail
Business subject to this tax. Such tax shall be imposed on transactions which the State of
Nebraska is authorized to impose a tax as allowed by the Nebraska Local Option Revenue
Act resulting from the sales of products or services within the limits of the Enhanced
Employment Act Area which are subject to the sales and use tax imposed by the State of
Nebraska, except that no occupation tax shall be imposed on any transaction which is subject
to tax under Sections 53-160, 66-489, 66-489.02, 66-4,140, 66- 4,145, 66-146, 77-2602 or 77-
4008 of the Nebraska Revised Statutes ar which is exempt from tax under Section 77-2704.24 of
the Nebraska Revised Statutes.
B. The definitions and procedures contained in 23-115 through 23-124 shall be applicable to the
Enlarged Area and shall be effective on the date stated in the ordinance and Amended
Redevelopment Contract for the enlarged area, and continuing each and every month thereafter.
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ORDINANCE N0.9967 (Cont.)
The occupation ta�c imposed by this Ordinance shall terminate and collection of the tax shall cease upon the
earlier of 1) payment in full of all indebtedness issued by the CRA pursuant to the provisions of Section 18-
2124 of the Act, for which such occupation tax receipts have been pledged; or, 2) thirty (30) years after the
effective date of the occupation tax established by Ordinance 9909 of the City of Grand Island, Nebraska.
SECTION 2. EFFECTIVE DATE OF OCCUPATION TAX This occupation tax within the Enlarged
Area shall be effective and payable to the City upon the first day of the month that is sixty days after the
date that this Ordinance becomes effective.
SECTION 3. EFFECTIVE DATE OF ORDINANCE This Ordinance shall be in full force and take effect
from and after its passage and publication within ffteen days in one issue of the Grand Island Independent
as provided by law.
Enacted: March 12, 2024.
Attest:
�.,. ,/ l �/ �k'l t. �t.-Ey_ .�� C�
Jil ranere, City Clerk
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ORDINANCE N0.9967 (Cont.)
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