(A) (1) Common Council shall not review applications for economic revitalization area status for any of the project types noted below, nor shall the city Community Development Division accept such applications, whether or not said project is located within an economic development target area:
(a) Massage parlor.
(b) Hot tub facility.
(c) Racetrack.
(d) Tobacco store or facility where tobacco or tobacco products comprise the majority (greater than 50%) of sales.
(e) Arcade facility or facility with primarily arcade games.
(f) Sales, warehousing, distribution or servicing facility where guns or other types of weaponry and/or ammunition of any type comprise the majority (greater than 50%) of sales, whether or not used for purposes of sport.
(g) Pawn shop.
(h) Package liquor store that holds a liquor dealer's permit under IC 7.1-3-10 or any other entity required to operate under a license issued under IC 7.1 et seq.
(2) Notwithstanding the foregoing restrictions, an applicant may submit an application and Common Council may review applications for economic revitalization area status, for the purpose of reviewing and voting upon an equipment/personal property deduction only, for entities operating wholesale operations under a license issued under IC 7.1-3-3,1.C. 7.1-3-8, or IC 7.1-3-13; provided however that an applicant applying for an equipment/personal property deduction noted herein shall not be eligible to make said application or have said application approved if the applicant is also licensed to do business under any other section contained in 7.1 et seq.
(B) (1) Service-based businesses shall not be eligible to apply for designation of property as an economic revitalization area or to receive a property tax phase in unless they meet one of the following criteria:
(a) More than 25% of the customer base for the service-based business is located outside of Allen County, Indiana OR more than 25% of the annual gross revenue of the service-based business is generated by customers located outside Allen County;
(b) The amount of the investment for which the economic revitalization area designation is sought by the service-based business is $5,000,000 or more; or
(c) The service-based business is located in an economic development target area.
(2) For purposes of this subsection (B) a SERVICE-BASED BUSINESS is a commercial enterprise that derives more than 50% of its annual gross revenue directly from labor performed in an expert manner by an individual or team for the benefit of its customers/clients as opposed to the sale of tangible goods and/or products. The definition includes, without limitation, businesses such as law firms, accounting firms, consulting firms, financial services firms, insurance agencies, marketing/advertising agencies, medical practices, and dental practices. The definition does not include retail establishments, the eligibility of which is determined under IC 6-1.1-12.1-3(e).
(C) It is the policy of the Common Council that no application to amend a Statement of Benefits Form will be accepted after the expiration of the designation period stated in the confirming resolution granting economic revitalization area status.
(Ord. G-05-97, passed 4-8-97; Am. Ord. G-14- 05, passed 7-26-05; Am. Ord. G-16-08, passed 12-9-08; Am. Ord. G-18-17, passed 7-25-17; Am. Ord. G-3-18, passed 3-13-18; Am. Ord. G-8-18, passed 4-24-18)