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File #: 24-0230    Version: 1 Name: A Resolution to Grant a Tax Abatement to Blessed Kettle Brewing Company, LLC
Type: Resolution Status: Adopted
File created: 3/26/2024 In control: Industrial Development Board
On agenda: 4/8/2024 Final action: 4/8/2024
Title: A Resolution to Grant a Tax Abatement to Blessed Kettle Brewing Company, LLC
Attachments: 1. Blessed Kettle Tax Abatement, 2. Blessed Kettle Tax Analysis, 3. BlessedKettle Info Sheet, 4. Tax Abatement Lipe Craft

Title

A Resolution to Grant a Tax Abatement to Blessed Kettle Brewing Company, LLC

 

Body

 

     WHEREAS, Blessed Kettle Brewing Company, LLC is proposing to build and operate a beverage/alcohol/beer manufacturing facility located at 224 E. Laurel Avenue, Foley, Alabama and within the jurisdiction of the Granting Authority; and

 

WHEREAS, pursuant to the Tax Incentive Reform Act of 1992 (Section 40-9B-1 et seg., Code of Alabama 1975) (the Act)  Blessed Kettle Brewing Company, LLC has requested from the Granting Authority an Abatement of all state and local noneducational property taxes; all construction related transaction taxes, except those local construction related transaction taxes levied for educational purposes or for capital improvements for education, and

 

WHEREAS, the Company has requested that the abatement of state and local noneducational property taxes (if applicable) be extended for a period of   10  years, in accordance with the Act; and

 

WHEREAS, the Granting Authority has considered the request of Blessed Kettle Brewing Company, LLC and the completed applications (copy attached) filed with the Granting Authority by the Company, in connection with its request; and

 

WHEREAS, the Granting Authority has found the information contained in the Companys application to be sufficient to permit the Granting Authority to make a reasonable cost/benefit analysis of the proposed project and to determine the economic benefits to the community; and

 

WHEREAS, the construction of the project will involve a capital investment of $ 1,970,000.00   by Blessed Kettle Brewing Company, LLC; and

 

WHEREAS, the Company is duly qualified to do business in the State of Alabama, and has powers to enter into, and to perform and observe the agreements and covenants on its part contained in the Tax Abatement Agreement; and

 

WHEREAS, the Granting Authority represents and warrants to the Company that it has power under that constitution and laws of the State of Alabama (including particularly the provisions of the Act) to carry out the provisions of the Tax Abatement Agreement;

 

     NOW THEREFORE BE IT RESOLVED that the Industrial Development Board of the City of Foley, Alabama, as follows:

 

     SECTION 1:     Approves the application of Blessed Kettle Brewing Company, LLC and abatement is hereby granted of all state and local noneducational property taxes, all construction related transaction taxes, except those local construction related transaction taxes levied for educational purposes or for capital improvements for education as the same may apply to the fullest extent permitted by the Act. The period of abatement for the noneducational property taxes (if applicable) shall extend for a period of   10  years measured as provided in Section 40-9B-3(a)(12) of the Act.

 

SECTION 2:        The governing body of the Granting Authority is authorized to enter into an abatement agreement with  Blessed Kettle Brewing Company, LLC to provide for the abatement granted in Section 1.

 

SECTION 3:         A certified copy of this resolution, with the application and abatement agreement, shall be forwarded to  Blessed Kettle Brewing Company, LLC to deliver to the appropriate local taxing authorities (if applicable) and to the Alabama Department of Revenue in accordance with the Act.

 

SECTION 4:        The governing body of the Granting Authority is authorized to take any and all actions necessary or desirable to accomplish the purpose of the foregoing of this resolution.

 

     SECTION 5:     This Resolution shall become effective immediately upon its adoption as required by law.