Section 18 Enterprise Zones and Enhanced Enterprise Zones

• Library: Urban Development Subdivisions, and Annexations (2011 Ed.)

The term "enterprise zone" describes a distressed area targeted for intensive economic development efforts. Businesses locating or expanding in designated zones may receive various incentives related to the activity. Incentives available in Missouri include:

real property tax abatement; awards of tax credits and job training credits; favorable state tax treatment for investments and income; and waivers of business license fees, local zoning restrictions, and other "burdensome" local development requirements.

See, e.g., 12 CSR 10‑2.085 (enumerating benefits and establishing calculation methodology). In addition to industrial concerns, eligible activities include:

retail businesses; hotels; motels; and certain recreational facilities.

Eligible "recreational activities" expressly exclude excursion gambling boats. See § 135.200, RSMo 2000 (there are three versions of § 135.200 because of technical drafting errors); see also § 135.247, RSMo 2000.

The enterprise zone law currently permits establishment of up to 50 enterprise zones throughout Missouri. Section 135.210.4, RSMo 2000. Additional enterprise zones may be designated, however, by special legislation. For example, the City of Rolla and the counties of Howard, Newton, and Shannon each enjoy this designation See, e.g., §§ 135.206, 135.208, and 135.256, RSMo 2000; see also § 135.207, RSMo Supp. 2010 (authorizing noncontiguous "satellite zones" within certain cities and villages).

Designation requires conformance with threshold economic distress criteria. See § 135.205, RSMo Supp. 2010. For cities located within MSAs (Metropolitan Statistical Areas), the resident population must be between 4,000 and 72,000 at the time...