Building and Underutilized Site Sales
Tax Rebate Program
you are considering starting or opening a new business within
the city limits of the City of Atwater or expanding your current
business you may want to look into the City’s Vacant Building
and Underutilized Sites Sales Tax Rebate Program. On December
12, 2016 the Atwater City Council Adopted City Council Resolution
No. 2632-16 approving the Vacant Building and Underutilized Sites
Sales Tax Rebate Program.
An eligible new business can qualify for the rebate of 50% of
the City's share of general sales taxes (excluding Measure H)
during the businesses' first 36 months of operation. An eligible
expanded business can qualify for a rebate of 50% of the City's
share of new general sales taxes (that is, sales taxes in excess
of those previously generated by the business at its original
location, using a three-year average as the baseline) attributable
to the expansion. The City’s Finance Director shall determine
the amount of the rebate using official general sales tax reports.
Payment shall consist of 50% of the amount of new general sales
tax revenue actually received by the City (excluding Measure H)
as a result of the new business operations in an eligible vacant
building, beginning with the first full quarter of operation following
In order to be eligible for the Vacant Buildings and
Underutilized Sites Sales Tax Rebate Program, all of the following
criteria must be met to the satisfaction of the City’s Finance
The business must have a valid City of Atwater business
license and any necessary use or operating permits, and must
be engaged in retail sales which generate general sales taxes.
b) The business shall either be a "new
business" (i.e. a retail commercial business which was
previously not located in Atwater) or an "expanded business"
(i.e. an existing retail commercial business which relocates
to an eligible vacant building and expands its floor area by
more than 25%).
c) An eligible "vacant building"
is a building within the City which is presently not occupied
for business purposes. An eligible “underutilized site”
is a location within the City of Atwater which previously accommodated
businesses and had some form of site improvements but it no
longer has the necessary facilities to allow a business to operate
without new site improvements or the construction of new buildings.
The City’s Finance Director shall make the determination
as to eligibility under these criteria, based upon evidence
submitted by the applicant and his/her own investigation of
d) The owner/operator of the business shall
make reasonable efforts to employ local Atwater residents.
e) The City shall have concluded that the business
does not meet the criteria set forth in Government Code Section
f) In the case of a business which generates
sales tax in excess of $200,000 annually, as a precondition
to the receipt of any sales tax rebate under this program, the
business shall supply the necessary information to the City
to enable compliance with requirements of Government Code Section
53083. Upon satisfactory compliance with said requirements,
appropriate sales tax rebates can be provided.
City’s Finance Director shall determine the necessary information
for applications for participation in the Program, and shall,
within 30 days of receipt of a complete application, determine
whether an applicant is eligible for participation in the Program.
The Finance Director's decision of eligibility for the Program
shall be made in writing. Within 10 days following receipt of
the City’s Finance Director's written decision, the applicant
may appeal said decision to the City Council by sending written
notification thereof to the City Manager. The appeal shall state
in detail the factual back ground and basis for the appeal. The
appeal shall be heard by the City Council not more than 60 days
following receipt thereof by the City Manager. The decision of
the City Council shall be final.
additional questions please contact the City’s Finance Director
at 209-357-6347, or email at firstname.lastname@example.org
Building Sales Tax Rebate Program