MMISSOURIISSOURIQQUALITY UALITY JJOBSOBS PPROGRAMROGRAM ATTACHMENTS o Memorandum of Understanding (MOU) - A copy of the executed MOU (electronically signed by company & DHS-USCIS) between the company / organization and the Department of Homeland Security, United States Citizenship and Immigration Services (DHS-USCIS) and the Social Security Administration must be on file for the company(ies) participating in the project. Notice: Tax credits may be claimed against taxes imposed by Chapters 143 (state income tax, excluding withholding tax) and 148 RSMo (financial institution tax) and may not be carried forward; but shall be claimed within one year of the close of the taxable year for which they were issued. The tax credits may be transferred, sold or assigned; or the company can receive a refund in the amount exceeding the company’s income tax liability. Contact information: Missouri Department of Economic Development BCS, Business & Community Finance 301 W. High Street, Room 770 P.O. Box 118 Jefferson City, MO 65102-0118 Phone: 573-751-4539 Fax: 573-522-4322 www.missouridevelopment.org E-mail: dedfin@ded.mo.gov Mar 2009 |
MISSOURI QUALITY JOBS PROGRAM ANNUAL REPORT / APPLICATION FOR TAX BENEFITS Name of Qualified Company or Parent Company Federal Tax ID No. (FEIN) Project Facility Address MITS/Missouri ID No. City County Zip Code Missouri Facility Information Will this be the company’s permanent facility? Yes No (IF NO, please provide further explanation on separate sheet) Will more than one facility be considered the ‘project facility’ for program purposes? Yes No (IF YES, please provide addresses for other facilities BELOW – Must meet certain criteria to qualify) Does more than one company work from this project facility and are they to be considered part of the Yes No project? If YES, are the companies wholly-owned subsidiaries? Yes No (Attach a copy of the organization chart illustrating the company ownership structure) Name of Additional Qualified Company Federal Tax ID No. (FEIN) Project Facility Address Missouri Tax ID No. (MITS) City County Zip Code MISSOURI Name of Additional Qualified Company Federal Tax ID No. (FEIN) Project Facility Address Missouri Tax ID No. (MITS) City County Zip Code MISSOURI Contact Information Business Contact Person Title Address City State Zip Code Telephone Number Fax Number E-mail Preparer Contact Person Title Company Address City State Zip Code Telephone Number Fax Number E-mail Is the company owned 51% or more by women? Yes No March 2009 |
Other Facility and Related Company Address(es) (attach additional sheet if needed) Headquarters Address (if different than Project Facility) City Zip Code 1. Other Missouri Facility Address City Zip Code 2. Other Missouri Facility Address City Zip Code Type of Business □ C Corp □ S Corp □ Non-Profit □ LLC □ LLP □ Fiduciary □ Sole Proprietor □ Partnership □ Other: __________ If the taxpayer is a Partnership, S Corporation, or other entity, which has a flow through tax treatment, identify the names, social security numbers and proportionate share of ownership of each Beneficiary, Partner or Shareholder on the last day of the tax period. Aggregate proportionate shares or percent of total ownership may not exceed 100%. Attach a separate sheet if necessary. Names(s) Social Security Numbers % Ownership at Year End Supplemental Information What was the investment amount at the project facility during the tax year being reported? $ Does the company participate in an employee stock ownership plan? Yes No Is the facility located in a disaster area declared by the federal government? (If Yes, Where ___________________) Yes No Are full-time employees scheduled to work at least 35 hours a week working in the new jobs? Yes No Was there a decrease in the number of full-time employees at any other related facilities or companies in Missouri? Yes No Does the company continue to offer health insurance to all full-time, year-round employees? Yes No Name of Health Insurance Company If YES ► Does the company continue to pay at least 50% of the cost of such insurance premiums for all full-time employees Yes No at all facilities in Missouri? Do health benefits begin immediately upon hiring? If No, when:__________________________ Yes No Is the company utilizing other state programs involving the retention of withholding tax? (e.g. TIF, New Jobs Yes No Training Program, MODESA or MORESA) IfYES► Name Program and Project Is the applicant delinquent in the payment of any non-protested taxes or any other amounts due the state or federal Yes No government or any other political subdivision of this state? Has the applicant filed for or publicly announced its intention to file for bankruptcy protection? Yes No Provide Employment Information for the project facility for each month during the tax period. Total Facility Number of Full-Time New Average Wage of New Month / Year Employment Jobs Claimed for Program Jobs Number of Part-time Jobs March 2009 |
Current Employment Information This listing should include all employees located at the project facility and may be submitted in an Excel spreadsheet. Send electronically to dedfin@ded.mo.gov, noting that the list is intended for use with the Quality Jobs program. Attach a copy of this listing to the Annual Report / Application for Tax Benefits. LAST 4 CURRENT AVERAGE HOURS NAME (Last, First) DIGITS DATE HIRED POSITION OF SSN SALARY WORKED ANNUALLY CURRENT EMPLOYMENT NUMBER: TAXPAYER’S OR DESIGNEE’S SIGNATURE TITLE DATE PREPARER’S SIGNATURE TITLE DATE March 2009 |
Local Incentive Bonus Information ONLY HIGH IMPACT PROJECTS ELIGIBLE FOR LOCAL INCENTIVE BONUS COMPLETE THIS SECTION . IF DOCUMENTATION OF LOCAL INCENTIVES HAS NOT BEEN PROVIDED FOR THIS PROGRAM , ATTACH A COPY TO THIS APPLICATION. HOW MANY YEARS ARE LOCAL INCENTIVES TO BE PROVIDED TO THIS PROJECT? AN AFFIDAVIT FOR THE LOCAL GOVERNMENT TO VERIFY THE AMOUNT OF LOCAL INCENTIVES PROVIDED TO THE PROJECT IS ATTACHED . THIS VERIFICATION IS REQUIRED BEFORE BONUS PERCENTAGES WILL BE APPLIED TO THE TAX CREDIT CALCULATION. CERTIFICATION Please Read Carefully & Thoroughly • I certify that I am an authorized representative of the applicant and as such am authorized to make the statement of affirmation contained herein. • I certify that the applicant does NOT knowingly employ any person who is an unauthorized alien and that the applicant has complied with federal law (8 U.S.C. § 1324a) requiring the examination of an appropriate document or documents to verify that each individual is not an unauthorized alien. • I certify that the applicant is enrolled and will participate in a federal work authorization program as defined in Section 285.525(6), RSMo., with respect to employees working in connection with the activities that qualify applicant for this program. I certify that the applicant will maintain and, upon request, provide the Department of Economic Development documentation demonstrating applicant’s participation in a federal work authorization program with respect to employees working in connection with the activities that qualify applicant for this program. • I understand that, pursuant to section 285.530.5, RSMo, a general contractor or subcontractor of any tier shall not be liable under sections 285.525 to 285.550 when such general contractor or subcontractor contracts with its direct subcontractor who violates section 285.530.1, if the contract binding the contractor and subcontractor affirmatively states that the direct subcontractor is not knowingly in violation of section 285.530.1 and shall not henceforth be in such violation and the contractor or subcontractor receives a sworn affidavit under the penalty of perjury attesting to the fact that the direct subcontractor’s employees are lawfully present in the United States. • I understand that if the applicant is found to have employed an unauthorized alien, applicant maybe subject to penalties pursuant to Sections 135.815, 285.025, and 285.535, RSMo. • I understand that if the applicant is found to have employed an unauthorized alien in Missouri and did not, for that employee, examine the document(s) required by federal law, the applicant shall be ineligible for any state-administered or subsidized tax credit, tax abatement or loan for a period of five years following any such finding. • I attest that I have read and understand the Missouri Quality Jobs Program guidelines. • I hereby agree to allow representatives of the Department of Economic Development access to the property and applicable records as may be necessary for the administration of this program. • I certify under penalties of perjury that the above statements and information contained in the application and attachments are complete, true, and correct to the best of my knowledge and belief. Applicant Signature Title Print Name Date Notary Public Embosser Seal Appeared before me this _________ day of _______________, 20____, ____________________________ to me personally known to be the person who executed the above certification, and acknowledged and states on his/her oath to me that he/she executed the same for the purpose therein stated. State of County (or City of St. Louis) Notary Public Name My Commission Use Rubber Stamp in Area Below Expires Notary Public Signature Effective August 28, 2005, and pursuant to Section 620.1900, RSMo, this tax credit program is subject to a fee of 2.5% of the amount of tax credits issued. Applicants will be invoiced for the fee after the tax credit application has been approved. Tax credits will be issued upon receipt of the fee. March 2009 |
MISSOURI QUALITY JOBS PROGRAM LOCAL GOVERNMENT ENDORSEMENT FORM (Section 620.1881(3), RSMo) The local government (city or county if the project is not within a city) may abate taxes on increased assessed valuation on properties used for projects that involve the Missouri Quality Jobs Act. The local government is not obligated in any way to supervise, fund, or provide reimbursement for failed projects. The highest ranking‐ local government official (Mayor or Presiding Commissioner) must endorse the business project on behalf of the city / county. BUSINESS NAME BUSINESS FACILITY LOCATION (Physical Address) NOT‐FOR PROFIT‐ CORPORATION CITY / COUNTY MAYOR OR PRESIDING COMMISSIONER (Typed or Printed) CERTIFICATION Acting on behalf of the city or county government named above, I hereby certify the above named business project pursuant to Section 620.1881(3), RSM0, is being provided with local incentives in the amount of __________% of the new direct local revenue as defined by 620.1878, RSMo, for a period of ______ years. The project does not conflict with local planning or zoning restrictions, will not adversely impact local businesses, and will be a benefit to the city or county. The city or county takes no financial or legal obligation in this endorsement. NAME (Printed) TITLE NAME (Signature) DATE Notary Public Embosser Seal State of County (or City of St. Louis) SUBSCRIBED AND SWORN BEFORE ME, This _____________ day of _____________in the year_______ Notary Public Name My Commission Use Rubber Stamp in Area Below Expires Notary Public Signature March 2009 |