<?xml version='1.0' encoding='utf-8'?>
<chapter heading="Miscellaneous Montgomery County Regulations">
  <section heading="COMCOR Misc. 01 Requests under the Maryland Public Information Act">
    <regulation heading="COMCOR Misc. 01 Requests under the Maryland Public Information Act">
      <subsection heading="Misc. 01.01 Purpose">
        <paragraph indent="2">These regulations establish procedures for filing requests with Montgomery County for the inspection and copying of records under the Maryland Public Information Act. It is the County's policy to facilitate access to its public records by minimizing costs and time delays to persons requesting inspection of public records.</paragraph>
        <paragraph indent="2">These regulations must be interpreted consistent with the Act and, in case of conflict, the Act governs. These regulations are not intended to create any legal rights for any person beyond those in the Act.</paragraph>
      </subsection>
      <subsection heading="Misc. 01.02 Additional Agencies Complying with Regulation">
        <paragraph indent="2">The following agencies will comply with this regulation, subject to modification by Council resolution: County Council, Board of Appeals, Merit System Protection Board, Office of Hearing Examiner, Inspector General, Office of Legislative Oversight, and People's Counsel.</paragraph>
      </subsection>
      <subsection heading="Misc. 01.03 Definitions">
        <paragraph indent="2">A.   “Act” or “Maryland Public Information Act” means Md. Code Ann., State Gov't §§ 10-611 through 10-628 (2000), as amended.</paragraph>
        <paragraph indent="2">B.   “Applicant” means a person requesting disclosure of a public record.</paragraph>
        <paragraph indent="2">C.   “Department” means any organizational unit in the Executive branch of the County government, including a Department, Office, Authority, Agency, Board, Committee or Commission responding to a request under the Act.</paragraph>
        <paragraph indent="2">D.   “Custodian” means an authorized Department employee having personal custody and control of public records of the Department.</paragraph>
        <paragraph indent="2">E.   “Official Custodian” means the person who is responsible for the maintenance, care, and keeping of the Department's public records. Unless otherwise provided by law, the Department Director is the official custodian of the Department's records.</paragraph>
        <paragraph indent="2">F.   “Public record” or “record” means the original or any copy of any documentary material, regardless of physical form or characteristics, made or received in connection with the transaction of public business.</paragraph>
        <paragraph indent="2">G.   “Director” means the Director, Executive Director, Agency Head, Chair or other person in charge of the Department, including a designee.</paragraph>
        <paragraph indent="2">H.   “Working day” means a day other than Saturday, Sunday, or County holiday.</paragraph>
      </subsection>
      <subsection heading="Misc. 01.04 Who May Request">
        <paragraph indent="2">Any person may request to inspect or copy any Department's public records. The custodian must refer a request to the County Attorney's Office if the custodian knows that the applicant is a party (or acting on behalf of a party) in litigation with either the County or a County employee.</paragraph>
      </subsection>
      <subsection heading="Misc. 01.05Necessity for Written Request..">
        <paragraph indent="2">A.   Inspections.</paragraph>
        <paragraph indent="3">(1)   Except as otherwise provided in this regulation, the custodian should generally make public records available for inspection by an applicant without demanding a written request.</paragraph>
        <paragraph indent="3">(2)   The custodian must require a written request if the custodian reasonably believes that the Act, or any other law, may prevent the disclosure of the record to the applicant; that a written request will materially assist the Department in responding to the request; or that the request may involve substantial cost or time in making the records available.</paragraph>
        <paragraph indent="2">B.   Copies.</paragraph>
        <paragraph indent="3">If the applicant requests a copy of any public record, the custodian may require a written request from that applicant.</paragraph>
      </subsection>
      <subsection heading="Misc. 01.06Contents of Written Request.">
        <paragraph indent="2">A written request must reasonably identify the record sought. The request must include the applicant's name, address, and telephone number. If the request is unclear or unreasonably broad, the custodian may ask the applicant to clarify or, if possible, narrow the request. If the requested record would be available to a “person in interest” under the Act, the custodian may ask the applicant to provide information to determine if the applicant is a person in interest.</paragraph>
      </subsection>
      <subsection heading="Misc. 01.07 Filing Written Request">
        <paragraph indent="2">The applicant must address the written request to the record's custodian or official custodian. If the applicant does not know either the custodian's or the official custodian's name, the applicant may address the request to the Director of the Department that has custody of the record.</paragraph>
      </subsection>
      <subsection heading="Misc. 01.08 Response to Written Request">
        <paragraph indent="2">A.   If the custodian grants a written request for inspection, the custodian must produce the record for inspection immediately or, where a period of time is needed to retrieve the information, within a reasonable period of time not to exceed 30 days from the date of the request.</paragraph>
        <paragraph indent="2">B.   Any denial of a request must be done within 30 days of receipt of the written request. Any decision for denial must be reviewed by the County Attorney's Office before it is sent to the applicant. Within 10 working days of a denial, the custodian must also provide the applicant with a written statement containing the reasons for the denial, the legal authority for the denial, and notice of any remedies under the Act for review of the denial.</paragraph>
        <paragraph indent="2">C.   If a requested public record is not in the custody or control of the person to whom written application is made, that person must so notify the applicant within 10 working days of receipt of the request. That person must also provide the applicant the name of the custodian of the record or the location or possible location of the record, if known.</paragraph>
        <paragraph indent="2">D.   With the consent of the applicant, the custodian may extend any time limit imposed by this section for an additional 30 days.</paragraph>
      </subsection>
      <subsection heading="Misc. 01.09 Notification of Persons Who May Be Affected By Disclosure.">
        <paragraph indent="2">Unless prohibited by law, the custodian may notify any person who could be adversely affected by disclosure of a public record in response to a request for inspection or copying. If the custodian decides to solicit the views of any affected person, the custodian may consider those views before deciding whether to disclose the record to the applicant.  If the custodian decides to disclose a record contrary to the request of that person, the custodian may first provide that person an opportunity to file an appropriate action to prevent the disclosure.</paragraph>
      </subsection>
      <subsection heading="Misc. 01.10 Review of the Denial">
        <paragraph indent="2">If the custodian denies a written request, the applicant may file an appropriate action in the circuit court under § 10-623 of the Act.</paragraph>
      </subsection>
      <subsection heading="Misc. 01.11 Disclosure Against Public Interest.">
        <paragraph indent="2">If, in the opinion of the official custodian, disclosure of a public record that the custodian must otherwise disclose under the Act would do substantial injury to the public interest, the official custodian, after conferring with the County Attorney’s Office, may temporarily deny the request in writing and apply within 10 working days of the denial to the circuit court for an order permitting continued denial or restriction of access.</paragraph>
      </subsection>
      <subsection heading="Misc. 01.12Fees.">
        <paragraph indent="2">A.   The following schedule governs the fees for copying and certifying records.  The Executive may amend these fees by regulations issued under method 3.</paragraph>
        <paragraph indent="3">(1)   Copies. The fee for each copy is $.15 per page (letter or legal size) if reproduction is made by as photocopying machine within the Department.  Larger documents (up to computer printout dimensions) are $1.00 per page.  Large size plans are $2.00 per page.  If records are not susceptible to photocopying (for example, punch cards, magnetic tapes, blueprints, and microfilm), the fee for copies must be based on the actual cost of reproduction.</paragraph>
        <paragraph indent="3">(2)   Certification of Copies.  If a person requests that the custodian certify a copy of a record as a true copy, the custodian may charge an additional fee of $1.00 per page, or if appropriate, $1.00 per item.</paragraph>
        <paragraph indent="3">(3)   Minimum Fee Charged.    The custodian must not charge a fee if the total amount of the fee would be $1.00 or less.</paragraph>
        <paragraph indent="2">B.   Notwithstanding subsection (A), if the fees for copies, printouts, photographs, or certified copies of any record are specifically prescribed by a law other than the Act or this regulation, the custodian must charge the prescribed fee.</paragraph>
        <paragraph indent="2">C.   If the custodian is unable to copy a record within the Department, the custodian must make arrangements for the prompt reproduction of the record at public or private facilities outside the Department. The custodian either must collect from the applicant a fee to cover the actual cost of reproduction or direct the applicant to pay the cost of reproduction directly to the facility making the copy.</paragraph>
        <paragraph indent="2">D.   Except as provided in subsection (E), the official custodian may charge reasonable fees for the time expended searching for requested records and preparing them for inspection and copying. This fee should be related to the custodian's actual cost (for example, the cost of any outside contractor employed, or the hourly rate of any employee assigned, to do the work) and may include the cost of any actions taken under Misc. 01.08.</paragraph>
        <paragraph indent="3">E.   The official custodian may not charge any search or preparation fee for the first two hours of time that is needed to respond to a request for information.</paragraph>
        <paragraph indent="3">F.   Before responding to a request, the custodian may estimate the search, preparation and reproduction costs and either obtain the written agreement of the applicant to pay the cost or demand prepayment of the estimated fee.</paragraph>
        <paragraph indent="3">G.   Upon written request, the official custodian may waive or reduce any fee charged pursuant to this regulation if the custodian determines that the waiver or reduction is in the public interest. The official custodian must consider, among other relevant factors, the ability of the applicant to pay the cost or fee.</paragraph>
        <paragraph indent="3">H.   If the applicant requests that copies be mailed or delivered to the applicant, the custodian may charge the applicant for the cost of postage or delivery to the applicant.</paragraph>
      </subsection>
      <subsection heading="Misc. 01.13 Time of Inspection.">
        <paragraph indent="2">The applicant may inspect any public record that the applicant is entitled to inspect during the Department's normal working hours.</paragraph>
      </subsection>
      <subsection heading="Misc. 01.14 Place of Inspection.">
        <paragraph indent="2">The applicant must inspect the records where they are maintained unless the custodian, after taking into account the applicant's request to inspect the records at another location, determines that another place of inspection is more suitable and convenient.</paragraph>
      </subsection>
    </regulation>
  </section>
  <section heading="COMCOR Misc. 02 Administration of the Glenmont Enterprise Zone">
    <regulation heading="COMCOR Misc. 02 Administration of the Glenmont Enterprise Zone">
      <subsection heading="Misc. 02.01 Purpose.">
        <paragraph indent="2">The purpose of the Glenmont Enterprise Zone is to:</paragraph>
        <paragraph indent="2">1.1   Encourage new businesses, capital investments and redevelopment opportunities in Glenmont</paragraph>
        <paragraph indent="2">1.2   Realize the vision for Glenmont as described in the community-based Sector Plan</paragraph>
        <paragraph indent="2">1.3   Improve the economic health, sustainability and quality of life in Glenmont</paragraph>
        <paragraph indent="2">1.4   Encourage existing Glenmont businesses to expand</paragraph>
        <paragraph indent="2">1.5   Increase employment opportunities for Glenmont residents</paragraph>
        <paragraph indent="2">1.6   Raise family incomes and property values in Glenmont</paragraph>
        <paragraph indent="2">1.7   Leverage the existing and planned public infrastructure and amenities, in order to entice private investment and new job creation</paragraph>
        <paragraph indent="2">1.8   Remove barriers that impede economic development</paragraph>
        <paragraph indent="2">1.9   Promote environmental sustainability in Glenmont</paragraph>
      </subsection>
      <subsection heading="Misc. 02.02 Applicability.">
        <paragraph indent="2">2.1   These policies and procedures apply to all property owners and employers located within the boundaries of the Glenmont Enterprise Zone (the Zone) who meet the eligibility requirements and qualification standards established by this Executive Regulation during the period in which the Zone is in effect.</paragraph>
      </subsection>
      <subsection heading="Misc. 02.03 Definitions.">
        <paragraph indent="2">3.1   Administrator.  The Administrator of the Local Enterprise Zone is the Director, Montgomery County Department of Economic Development or the Director’s designee.</paragraph>
        <paragraph indent="2">3.2   Capital Investment.  The investment in property improvement defined as a capital expense by the Internal Revenue Service in Publications 334 and 535.  See Minimum Qualifying Capital Investment.</paragraph>
        <paragraph indent="2">3.3   Certificate of Occupancy.  The permit to occupy a building in Montgomery County, issued by the Department of Permitting Services.</paragraph>
        <paragraph indent="2">3.4   Economically Disadvantaged Person or People.  A person or people certified as such by the Maryland Job Service, Department of Labor, Licensing and Regulation.</paragraph>
        <paragraph indent="2">3.5   Employment Tax Credit.  The credit on income tax that may be allowed for new Maryland employees hired in the Zone.</paragraph>
        <paragraph indent="2">3.6   Enterprise Zone Program.  The administration, policies and procedures established pursuant to Article 83A, Sections 5-401 et seq. the application filed April 15, 2013 by the County to the State of Maryland, and these Executive Regulations for determination and certification of eligible property owners and employers to receive applicable tax credits in accordance with the requirements for eligibility set forth herein for the Glenmont Enterprise Zone.</paragraph>
        <paragraph indent="2">3.7   Minimum Qualifying Capital Investment.  In accordance with Section 6.2.2.2 through Section 6.2.2.4, the minimum amount of property improvement that will qualify for real property tax credit.</paragraph>
        <paragraph indent="2">3.8   Property Tax Credit.  The credit that may be allowed on the increased assessment subsequent to capital investment in property in the Zone.</paragraph>
        <paragraph indent="2">3.9   Glenmont Enterprise Zone.  Referred to herein as the Zone, certain sections of the Glenmont neighborhood, including the Glenmont Metro Center, the Glenmont Shopping Plaza, Privacy World, portions of Randolph Road, Georgia Avenue, Layhill Road and Glenallen Avenue, shown in the attached Figure 1 of the Montgomery County Enterprise Zone Application, dated April 15, 2013, and designated as such by the State of Maryland on June 15, 2013.  The Zone boundary is also shown on the attached map.</paragraph>
        <paragraph indent="2">3.10   Glenmont Sector Plan.  The Draft Glenmont Sector Plan, which will amend the Approved and Adopted 1997 Sector Plan for Glenmont Transit Impact Area and Vicinity.</paragraph>
        <paragraph indent="2">3.11   North American Industrial Classification System (NAICS) Code.  The system generally used to classify commercial establishments by type of business in which they are engaged.</paragraph>
      </subsection>
      <subsection heading="Misc. 02.04 Process and Administration.">
        <paragraph indent="2">4.1   Responsibilities of the Administrator.  The responsibilities of the Administrator include:</paragraph>
        <paragraph indent="3">4.1.1   Determining the eligibility of the businesses and/or property owners for the tax credits under the Enterprise Zone Program.</paragraph>
        <paragraph indent="3">4.1.2   Notifying the State Department of Assessment and Taxation and the Montgomery County Department of Finance that the applicant is eligible for property tax credits in accordance with the Enterprise Zone Program.</paragraph>
        <paragraph indent="3">4.1.3   Providing certification to the applicant of eligibility for income tax credits in accordance with the Enterprise Zone Program within 60 days of the receipt of application.  It is the responsibility of the applicant to file this certification of eligibility when filing the appropriate income tax form with the State.</paragraph>
        <paragraph indent="3">4.1.4   Submitting an Annual Report to the Maryland Department of Business and Economic Development (MDBED) by January 15 of the calendar year following adoption of these Executive Regulations and each subsequent January 15, thereafter, so long as the Enterprise Zone Program is in effect.  The Annual Report will be sent to the Montgomery County Council.</paragraph>
        <paragraph indent="3">4.1.5   Acting as the principal point of contact between the public and the State of Maryland with respect to questions concerning the Enterprise Zone Program.</paragraph>
        <paragraph indent="3">4.1.6   Developing applications for tax credits in the Zone.</paragraph>
        <paragraph indent="3">4.1.7   Preparing a short fact sheet describing the Enterprise Zone and its benefits to business.</paragraph>
        <paragraph indent="2">4.2      Application and Reporting Requirements.  Property owners and/or businesses must complete separate applications for, and report annually on, property tax credits and employment tax credits on forms provided by the Administrator.  The application(s) must provide evidence that all State and local qualification standards have been met.  At a minimum, the application(s) must contain the following information:</paragraph>
        <paragraph indent="3">4.2.1   Name and address of the business/property owner, type of business (corporation, partnership, etc.), and NAICS code.</paragraph>
        <paragraph indent="3">4.2.2   For the employment tax credit, the previous address of the business, and number of employees at the previous address if moving into the zone from another location.</paragraph>
        <paragraph indent="3">4.2.3   For the employment tax credit, the total employment and verification of increases in employment wages paid for new jobs created in the Zone.  The applicant may be asked to provide payroll documentation and employee time sheets for the period for which the tax credit is being applied or any other information the Administrator may deem necessary to determine eligibility or compliance with these regulations.</paragraph>
        <paragraph indent="3">4.2.4   For the property tax credit, a description and date of completion of the improvement, certification of the costs of the new construction or renovations and the party responsible for payment thereof, a copy of Certificate of Occupancy if the area being improved is presently occupied, and any other information the Administrator may deem necessary to determine eligibility or compliance with these regulations.</paragraph>
        <paragraph indent="3">4.2.5   Property owners seeking property tax credit on the next applicable July 1 tax bill must apply by December 10 of the preceding year in order for the Administrator to certify the property’s eligibility by December 31 of the preceding year.  A property owner may file an application for pre-certification of eligibility for property tax credit on a form provided by the Administrator prior to making the Minimum Qualifying Capital Investment in order to determine in advance whether such investment will be eligible.  In this case, the Administrator will send a notice of pre-certification to the applicant.  In no case will certification be granted until the Minimum Qualifying Capital Investment is completed.</paragraph>
        <paragraph indent="3">4.2.6   Property owners receiving property tax credit must provide notice to the Administrator, on a form provided by the Administrator, of the dollar value of the tax credit, and provide notice of same to any tenant or other third party responsible for direct payment or reimbursement to the property owner for payment of such tax within 30 days of payment of property taxes for the tax year in which credit is applied.</paragraph>
        <paragraph indent="3">4.2.7   A business seeking a personal property tax credit must apply for certification at least 30 days before the personal property tax return is due, on a form provided by the Administrator, in order for the Administrator to certify the business is eligible for the tax credit.</paragraph>
        <paragraph indent="3">4.2.8   A business seeking employment tax credit must apply for certification at least 30 days before the income taxes for which a credit is being applied are due, on a form provided by the Administrator, in order for the Administrator to certify the business is eligible for the tax credit.  A copy of the Certificate(s) of Occupancy for the premises must accompany this form.  Businesses receiving employment tax credit must provide notice of the tax credit, number of employees, and total wages paid for which the credit has been taken, to the Administrator, on a form provided by the Administrator, by December 10 of the tax year for which the credit is received.</paragraph>
        <paragraph indent="3">4.2.9   Failure to submit information required in this section 4.2 may result in a notification of incomplete application insufficient for determining eligibility. Failure to comply with the local and State Enterprise Zone requirements may result in decertification of eligibility for tax credit.</paragraph>
      </subsection>
      <subsection heading="Misc. 02.05 General Conditions.">
        <paragraph indent="2">5.1   Property owners and businesses currently located within the boundaries of the Zone, or new businesses that locate there, must meet the qualification standards set forth in these Executive Regulations in order to be certified by the Administrator as eligible to receive tax credits under the Enterprise Zone Program.  The following general conditions must be met:</paragraph>
        <paragraph indent="3">5.1.1   The business activity conducted on the property must constitute a legal use of the property.</paragraph>
        <paragraph indent="3">5.1.2   The property must be current with respect to payment of real property taxes and the business must be current with respect to payment of income and personal property taxes.</paragraph>
        <paragraph indent="2">5.2   Any business entity located in the Zone before June 15, 2013 may not benefit from the tax credits and other incentives of the Enterprise Zone Program except with respect to any capital investment or expansion of its labor force occurring after June 15, 2013.  Any new construction assessed in the tax year immediately preceding the tax year for the first credit is excluded from the tax assessment.</paragraph>
        <paragraph indent="2">5.3   Property tax credits do not apply to Parking District Taxes and Urban District Taxes.</paragraph>
        <paragraph indent="2">5.4   Location in the Zone or certification of eligibility for tax credit does not relieve property owners or businesses from building codes, zoning requirements and other regulations applicable to the property or business.</paragraph>
        <paragraph indent="2">5.5   A property tax credit will only be applied against the amount of increase in a property tax assessment that results from a Minimum Qualifying Capital Investment.</paragraph>
      </subsection>
      <subsection heading="Misc. 02.06 Eligibility Requirements and Qualification Standards.">
        <paragraph indent="2">6.1   Employment Tax Credit Qualification Standards.  Businesses seeking employment tax credits must meet the following requirements:</paragraph>
        <paragraph indent="3">6.1.1   State Standards:</paragraph>
        <paragraph indent="4">6.1.1.1   The new employee(s) for which tax credits are sought must have been hired after the business was located in the Zone and after June 15, 2013.  If a business relocates from another location in Maryland into the Zone, its base employment remains the same as it was at the previous site.</paragraph>
        <paragraph indent="4">6.1.1.2   The new employee(s) must have worked in the business for at least 35 hours each week for six months before or during the taxable year for which the credit is taken.</paragraph>
        <paragraph indent="4">6.1.1.3   The new employee(s) must spend at least half of all work time in the Zone or in an activity related to the Zone.</paragraph>
        <paragraph indent="4">6.1.1.4   The new employee(s) must have been hired to fill new positions.  That is, the firm’s number of full-time employees must increase by the number of credits taken.</paragraph>
        <paragraph indent="4">6.1.1.5   In order to claim tax credit for hiring economically disadvantaged employees to fill newly created positions, the business must obtain a certification of eligibility for each employee provided by the Maryland Job Service, Department of Labor, Licensing and the economically disadvantaged employee must remain in the business for three years.  However, if the disadvantage employee leaves the business and is replaced by another employee who is also qualified as disadvantaged, the business may take the remainder of the credit as if the original employee had remained.</paragraph>
        <paragraph indent="3">6.1.2   Additional Local Standards:</paragraph>
        <paragraph indent="4">6.1.2.1   When claiming tax credit(s) for hiring employees or relocating into the Zone from outside the State, the business must show a net increase of at least 35 work hours per week for each tax credit sought.  The business may be required to document this employment on time sheets and payroll documents.</paragraph>
        <paragraph indent="4">6.1.2.2   The business must show an increase in employees of five percent (5%) to a minimum of one (1) new employee.</paragraph>
        <paragraph indent="2">6.2      Property Tax Credit Qualification Standards.  Credits will apply to increased property tax based on an increase in the assessed value of the property.  Benefits will be triggered by increased assessment subsequent to a Minimum Qualifying Capital Investment in property in the Zone.  Property owners seeking property tax credits must meet the following requirements:</paragraph>
        <paragraph indent="3">6.2.1   State Standards.</paragraph>
        <paragraph indent="4">The tax credit is granted on whole taxable years only.  A property owner will have to pay any partial-year levy tax bills should the property improvement be assessed as complete before July 1 of the first year of eligibility.  The property owner will then receive the tax credit for ten full years.  Tax credits will be calculated in accordance with Md. Code Ann., Tax-Prop. § 9-103.</paragraph>
        <paragraph indent="3">6.2.2   Additional Local Standards.</paragraph>
        <paragraph indent="4">6.2.2.1   Property owners must make a Minimum Qualifying Capital Investment in the property through sources other than government grants.  A Minimum Qualifying Capital Investment may include improvements made with funds obtained through government loan programs.</paragraph>
        <paragraph indent="4">6.2.2.2   The Minimum Qualifying Capital Investment is ten dollars ($10) per square foot of building floor area improved, and at least 20 percent of the total building floor area must be improved.</paragraph>
        <paragraph indent="4">6.2.2.3   The Minimum Qualifying Capital Investment may include off-site improvements in energy efficient infrastructure, storm-water management, streetscape improvements, and other sustainable and energy efficient design.</paragraph>
        <paragraph indent="4">6.2.2.4   Construction of new parking facilities or improvements to existing parking facilities are not eligible for tax credit, except where such parking facility is an integral part of the new building construction or improvement of an existing building.</paragraph>
      </subsection>
    </regulation>
  </section>
  <section heading="COMCOR Misc. 03 Burtonsville Enterprise Zone">
    <regulation heading="COMCOR Misc. 03 Burtonsville Enterprise Zone">
      <subsection heading="Misc. 03.01 Purpose">
        <paragraph indent="2">The purpose of the Burtonsville Enterprise Zone is to:</paragraph>
        <paragraph indent="2">1.1   Encourage new businesses, capital investments and redevelopment opportunities in Burtonsville</paragraph>
        <paragraph indent="2">1.2   Realize the vision for Burtonsville as described in the Burtonsville Crossroads Neighborhood Plan</paragraph>
        <paragraph indent="2">1.3   Improve the economic health, sustainability and quality of life in Burtonsville</paragraph>
        <paragraph indent="2">1.4   Encourage existing Burtonsville businesses to expand</paragraph>
        <paragraph indent="2">1.5   Increase employment opportunities for Burtonsville residents</paragraph>
        <paragraph indent="2">1.6   Raise family incomes and property values in Burtonsville</paragraph>
        <paragraph indent="2">1.7   Remove barriers that impede economic development</paragraph>
        <paragraph indent="2">1.8   Promote environmental sustainability in Burtonsville</paragraph>
      </subsection>
      <subsection heading="Misc. 03.02 Applicability">
        <paragraph indent="2">2.1   These policies and procedures apply to all business entities located within the boundaries of the Burtonsville Enterprise Zone (the Zone) who meet the eligibility requirements and qualification standards established by this Executive Regulation during the period in which the Zone is in effect.</paragraph>
      </subsection>
      <subsection heading="Misc. 03.03 Definitions">
        <paragraph indent="2">3.1   Administrator.  The Administrator of the Local Enterprise Zone is the Director, Montgomery County Department of Economic Development or the Director's designee.</paragraph>
        <paragraph indent="2">3.2   Base Year.  The taxable year immediately before the taxable year in which a credit under this Section is to be granted.</paragraph>
        <paragraph indent="2">3.3   Base Year Value.  The value of the property used to determine the assessment on which the property tax on real property was imposed for the base year. Base year value does not include any new real property that was first assessed in the base year.</paragraph>
        <paragraph indent="2">3.4   Burtonsville Crossroads Neighborhood Plan.  The Burtonsville Crossroads Neighborhood Plan, which was approved by the Montgomery County Council in December 2012.</paragraph>
        <paragraph indent="2">3.5   Burtonsville Enterprise Zone.  Referred to herein as the Zone, properties located within the area encompassed by the Burtonsville Crossroads Neighborhood Plan.</paragraph>
        <paragraph indent="2">3.6   Capital Investment.  The investment in property improvement defined as a capital expense by the Internal Revenue Service in Publications 334 and 535. See Minimum Qualifying Capital Investment.</paragraph>
        <paragraph indent="2">3.7   Certificate of Occupancy.  The permit to occupy a building in Montgomery County, issued by the Department of Permitting Services.</paragraph>
        <paragraph indent="2">3.8   Eligible Assessment.  The difference between the base year value and the actual value as determined by the Department for the applicable taxable year in which the tax credit under this Section is to be granted.</paragraph>
        <paragraph indent="2">3.9   Eligible Business Entity.  A person who operates or conducts a trade or businesses on qualified enterprise zone property but does not own the qualified zone property.</paragraph>
        <paragraph indent="2">3.10   Enterprise Zone Program.  The administration, policies and procedures established pursuant to Chapter 134 (House Bill 675), and County Council Resolution No. 30-13, and these Executive Regulations, which set forth the eligibility requirements for the applicable tax credits.</paragraph>
        <paragraph indent="2">3.11   Minimum Qualifying Capital Investment.  In accordance with Section 6, the minimum amount of property improvement that will qualify for real property tax credit.</paragraph>
        <paragraph indent="2">3.12   North American Industrial Classification System (NAICS) Code.  The system generally used to classify commercial establishments by type of business in which they are engaged.</paragraph>
        <paragraph indent="2">3.13   Property Tax Credit.  The credit that may be allowed on the increased assessment subsequent to capital investment in property in the Zone.</paragraph>
        <paragraph indent="2">3.14   Qualified Property.  Real property that is:</paragraph>
        <paragraph indent="3">3.14.1   located within the area encompassed by the Burtonsville Crossroads Neighborhood Plan developed by the Montgomery County Planning Department;</paragraph>
        <paragraph indent="3">3.14.2   zoned for commercial or commercial/residential mixed use development and is used for a commercial purpose; and</paragraph>
        <paragraph indent="3">3.14.3   improved after March 18, 2014 and before January 1, 2020.</paragraph>
        <paragraph indent="2">3.15   Tax-Property Article.  The Tax-Property Article of the Maryland Code.</paragraph>
      </subsection>
      <subsection heading="Misc. 03.04 Process and Administration">
        <paragraph indent="2">4.1   Responsibilities of the Administrator.  The responsibilities of the Administrator include:</paragraph>
        <paragraph indent="3">4.1.1   Determining the eligibility of the businesses and/or property owners for the tax credits under the Program.</paragraph>
        <paragraph indent="3">4.1.2   Notifying the Montgomery County Department of Finance that the applicant is eligible for property tax credits in accordance with the Program.</paragraph>
        <paragraph indent="3">4.1.3   Preparing an Annual Report by January 15 of the calendar year following adoption of these Executive Regulations and each subsequent January 15, thereafter, so long as the Program is in effect. The Annual Report will be sent to the Montgomery County Council. Acting as the principal point of contact between the public and Montgomery County with respect to questions about the Program.</paragraph>
        <paragraph indent="3">4.1.4   Developing applications for tax credits in the Zone.</paragraph>
        <paragraph indent="3">4.1.5   Marketing and promoting the Zone to businesses.</paragraph>
        <paragraph indent="2">4.2   Application and Reporting Requirements.  Business entities must complete an application for, and report annually on, their property tax credits. The forms will be provided by the Administrator. The application(s) must provide evidence that qualification standards have been met. At a minimum, the application(s) must contain the following information:</paragraph>
        <paragraph indent="3">4.2.1   Name and address of the business, type of business (corporation, partnership, etc.), and NAICS code.</paragraph>
        <paragraph indent="3">4.2.2   A description and date of completion of the improvement, certification of the costs of the new construction or renovations and the party responsible for payment thereof, a copy of Certificate of Occupancy if the area being improved is presently occupied, and any other information the Administrator may deem necessary to determine eligibility or compliance with these regulations.</paragraph>
        <paragraph indent="3">4.2.3   Business entities seeking property tax credit on the next applicable July 1 tax bill must apply by December 10 of the preceding year in order for the Administrator to certify the property's eligibility by December 31 of the preceding year. A business entity may file an application for pre-certification of eligibility for property tax credit on a form provided by the Administrator prior to making the Minimum Qualifying Capital Investment in order to determine in advance whether such investment will be eligible. In this case, the Administrator will send a notice of pre-certification to the applicant. In no case will certification be granted until the Minimum Qualifying Capital Investment is completed.</paragraph>
        <paragraph indent="3">4.2.4   Business entities receiving property tax credit must use a form provided by the Administrator to report the dollar value of the tax credit. This form should also be provided to the landlord within 30 days of payment of the property taxes.</paragraph>
        <paragraph indent="3">4.2.5   Failure to submit information required in this section 4.2 may result in a notification of incomplete application insufficient for determining eligibility. Failure to comply with the requirements may result in decertification of eligibility for tax credit.</paragraph>
      </subsection>
      <subsection heading="Misc. 03.05 General Conditions">
        <paragraph indent="2">5.1   Businesses currently located within the boundaries of the Zone, or new businesses that locate there, must meet the qualification standards set forth in these Executive Regulations in order to be certified by the Administrator as eligible to receive tax credits under the Enterprise Zone Program. The following general conditions must be met:</paragraph>
        <paragraph indent="3">5.1.1   The business activity conducted on the property must constitute a legal use of the property.</paragraph>
        <paragraph indent="3">5.1.2   The property must be current with respect to payment of real property taxes and the business must be current with respect to payment of income and personal property taxes.</paragraph>
        <paragraph indent="2">5.2   Any business entity located in the Zone before March 18, 2014 may not benefit from the tax credits and other incentives of the Enterprise Zone Program except with respect to any capital investment occurring after March 18, 2014. Any new construction assessed in the tax year immediately preceding the tax year for the first credit is excluded from the tax assessment.</paragraph>
        <paragraph indent="2">5.3   Property tax credits do not apply to Parking District Taxes and Urban District Taxes.</paragraph>
        <paragraph indent="2">5.4   Location in the Zone or certification of eligibility for tax credit does not relieve businesses from building codes, zoning requirements and other regulations applicable to the property or business.</paragraph>
        <paragraph indent="2">5.5   A property tax credit will only be applied against the amount of increase in a property tax assessment that results from a Minimum Qualifying Capital Investment.</paragraph>
      </subsection>
      <subsection heading="Misc. 03.06 Eligibility Requirements and Qualification Standards">
        <paragraph indent="2">6.1   Credits will apply to increased property tax based on an increase in the assessed value of the property. Benefits will be triggered by increased assessment subsequent to a Minimum Qualifying Capital Investment in property in the Zone. Businesses seeking property tax credits must meet the following requirements:</paragraph>
        <paragraph indent="2">6.2   The tax credit is granted on whole taxable years only. A business will have to pay any partial-year levy tax bills should the property improvement be assessed as complete before July 1 of the first year of eligibility. The business will then receive the tax credit for five full years. Tax credits will be calculated in accordance with MD. CODE ANN., TAX-PROP. § 9-103.</paragraph>
        <paragraph indent="2">6.3   Businesses must make a Minimum Qualifying Capital Investment in the property through sources other than government grants. A Minimum Qualifying Capital Investment may include improvements made with funds obtained through government loan programs.</paragraph>
        <paragraph indent="2">6.4   The Minimum Qualifying Capital Investment is ten dollars ($10) per square foot of building floor area improved, and at least 20 percent of the total building floor area must be improved.</paragraph>
        <paragraph indent="2">6.5   If the property consists of a commercial/residential mixed use development, the Department will allocate the eligible assessment to the nonresidential part of the qualified property at the same percentage as the square footages of the nonresidential part is to the total square footage of the building.</paragraph>
        <paragraph indent="2">6.6   For purposes of calculating the amount of the credit allowed, the amount of the property tax imposed on the eligible assessment will be calculated by the Department without reduction for any credits allowed under the Tax-Property Article.</paragraph>
        <paragraph indent="2">6.7   Construction of new parking facilities or improvements to existing parking facilities are not eligible for tax credit, except where such parking facility is an integral part of the new building construction or improvement of an existing building.</paragraph>
      </subsection>
    </regulation>
  </section>
</chapter>