Question 1

Recordkeeping: what does Ohio Enterprise Zone Program require?

Accepted Answer

The business must provide any information reasonably necessary to the Tax Incentive Review Council for compliance determination with agreement terms. Deadline: Upon request by Tax Incentive Review Council or local authority. Disallowed-cost risk: Refusal or failure to provide information can result in termination of agreement and clawback of exemption benefits.

Question 2

Ongoing Eligibility: what does Ohio Enterprise Zone Program require?

Accepted Answer

The business must not owe any delinquent real or personal property taxes to any taxing authority in Ohio and must maintain this compliance status throughout the agreement term. Deadline: Continuous; verified at entry and monitored annually. Disallowed-cost risk: Delinquent tax status triggers agreement termination and disallowance of all tax exemption benefits; potential clawback.

Question 3

Financial & Cost Eligibility: what does Ohio Enterprise Zone Program require?

Accepted Answer

The business must pay all non-exempted taxes (including personal property taxes, inventory taxes, and any taxes not covered by the exemption) in full and on time. Deadline: According to normal tax due dates set by county auditor and taxing authorities. Disallowed-cost risk: Tax delinquency triggers exemption termination and potential clawback of all benefits received.

Question 4

Other Obligations: what does Ohio Enterprise Zone Program require?

Accepted Answer

The business must maintain the project investment and facility at the designated location; relocation of the facility or substantial reduction in employment may trigger agreement termination. Deadline: Continuous throughout agreement term. Disallowed-cost risk: Relocation or facility abandonment triggers immediate agreement termination and clawback of benefits for the remaining term.

Question 5

Financial & Cost Eligibility: what does Ohio Enterprise Zone Program require?

Accepted Answer

The awardee must pay an annual monitoring fee equal to 1% of the benefit received (minimum $500, maximum $2,500) to the local legislative authority each year the agreement is in effect. Deadline: Annually, typically due within 30 days of benefit calculation. Disallowed-cost risk: Non-payment can trigger termination of exemption benefits and loss of tax incentive.

Question 6

Reporting: what does Ohio Enterprise Zone Program require?

Accepted Answer

The business must respond to an annual compliance survey (typically sent early in the year) confirming whether it is meeting the required standards to fulfill its end of the Enterprise Zone Agreement. Deadline: Typically due within 30 days of receipt of survey (varies by local jurisdiction). Disallowed-cost risk: Failure to respond or non-compliance can result in local government recommendation to revoke exemption benefits at annual review.

Question 7

Other Obligations: what does Ohio Enterprise Zone Program require?

Accepted Answer

For projects with relocations, the business must obtain a waiver from the Ohio Development Services Agency (ODSA); without waiver, the business is restricted from receiving new Enterprise Zone benefits at a new site for a minimum of five years after the first agreement expires. Deadline: Before project commences; waiver application required at pre-award negotiation stage but compliance is ongoing. Disallowed-cost risk: Violation of relocation restrictions can disallow exemption and trigger clawback; future benefits denial for 5 years.

Ohio Enterprise Zone Program: Compliance Requirements

⚠ Common Disallowed-Cost Pitfalls

Reporting

Financial & Cost Eligibility

Recordkeeping

Ongoing Eligibility

Other Obligations

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