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The City of Fresno Economic Development Department is pleased to administer the Municipal Restoration Zone, or MRZ.  The MRZ allows new or qualified expanding business within the zone boundaries to obtain the following benefits:

Business License Refund
Hiring Credits
Building Permit and Development Entitlement Fee Reduction
Sales and Use Tax Refunds
Property Tax Refunds
How to Apply

Click here to learn how to apply for MRZ incentives.

Boundaries

The MRZ contains all properties within the City Limits south of McKinley Avenue and west of Peach Avenue. Click here for a map of the zone boundaries.




Incentives will be available on a first come first served basis, and shall be subject to available funds established each fiscal year through the City's budgeting and appropriations procedures.

Incentive Period
The Incentive Period is the fiscal year, July 1 through June 30.  The initial Incentive Period is July 1, 2006 through June 30, 2007.

Filing Period
The period to file forms to request payment is October 1 through June 1 (an 8-month period) following the June 30 end of the Incentive Period



Maximum availability: Three (3) consecutive Incentive Periods.
Under the Fresno Municipal Code, businesses and professionals pay quarterly business license fees. An Eligible New or Expanding Business, may apply for a payment equal to the business license fees it actually paid during the Incentive Period in which the business was certified. The business can apply for recertification for the ensuing two Incentive Periods.

Documentation for certification shall include, but is not limited to the following:

  1. Application to Determine Eligibility (fill out once for all benefits).
  2. A copy of the invoice or billing statement.
  3. Proof of payment, such as copy of canceled check (front and back), showing the amount and date of payment.

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Maximum availability: Five (5) consecutive Incentive Periods.

An Eligible New or Expanding Business may apply to receive, in the Incentive Period then ending, up to $3,000 credit per Qualified Employee, and up to a maximum of $15,000 in credits per period.  The Eligible Business may either (a) in any of its first five consecutive years use the credits to increase the payment under this policy that is equivalent to a percentage of the sales taxes that the business paid during the Incentive Period, or (b) in its fourth and fifth year may use the credits to receive a payment that is the lesser of the amount of business license fees paid in the relevant Incentive Period, or the credits.

The credit will be calculated as 20 percent of the wages paid to the Qualified Employee up to a maximum $15,000 wages in any single Incentive Period, for up to a maximum of $15,000 in credits during a single period, and for a maximum of five consecutive Incentive Periods, subject to annual certification.

The Eligible Business will complete the following forms:

  1. Application to Determine Eligibility (fill out once for all benefits).
  2. Hiring voucher for each Qualified Employee with proof of employee's residence and proof of wages.

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One-Time Maximum:  Cumulative fee reduction of up to $50,000 for each Eligible Business Property, including any additions of property to the site.

An Eligible New or Expanding Business, which is certified during an Incentive Period, may receive a one-time reduction of up to 50 percent of building permit fees and development entitlement fees, as set forth in the Master Fee Schedule.  The reduction may be available one time only and apply to a single project, and a single Eligible Business Property.  The reductions do not apply to impact fees.

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The State of California Board of Equalization collects sales and use taxes from certain businesses in California.  The State allocates and pays one percent of such sales of use taxes to the local governments (City and County).  The City receives a portion of the one percent for taxable retail sales made in the City limits.  A certified Eligible New or Expanding Business may apply to receive an amount equal to up to 50 percent of the increase in the City Sales Taxes actually allocated to and received by the City in each Incentive Period that the business is certified, for up to five consecutive Incentive Periods after establishing or expanding its business within the MRZ.  The payment amount, when aggregated with any amounts to be paid based on ad valorem taxes, shall not exceed $10,000 for any Incentive Period.

The Eligible Business will provide the following:

  1. Application to Determine Eligibility (fill out once for all benefits).
  2. Proof of increase directly attributable to establishing or expanding business.
  3. Proof of payment, such as copy of canceled check (front and back) showing the amount and date of payment.

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The County allocates and pays a portion of real property ad valorem taxes to the City from taxes assessed to taxable real property and possessory real property interests within the City.  A certified Eligible New or Expanding Business, which owns its Eligible Business Property may apply to receive an amount which is equal to up to 50 percent of any increase in ad valorem taxes resulting from establishing or expanding its business on Eligible Business Property within the MRZ.  The Eligible Business must first pay the taxes.  The 50 percent applies only to that part of the increase which the County allocates and pays to the City in any Incentive Period for which the business is certified.  The Eligible Business may request certification and apply to receive payment for up to five consecutive Incentive Periods after establishing or expanding its business within the MRZ, provided the amount, when aggregated with any amounts payable to or paid to the Eligible Business based on sales or use taxes, does not exceed $10,000 in any single year.

The Eligible Business will provide the following:

  1. Application to Determine Eligibility (fill out once for all benefits).
  2. Proof of increase directly attributable to establishing or expanding business.
  3. Proof of payment, such as copy of canceled check (front and back) showing the amount and date of payment.

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Contact Information
Kelly Trevino
Incentive Zone Manager
2600 Fresno Street, Room 2156-02
Fresno, CA  93721
Phone:  (559) 621-8426


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Download a PDF version of the Summary of Benefits.

Download a PDF version of the Municipal Restoration Zone Policy.




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