Compliance Submission
The Department of Community and Economic Development monitoring and compliance team seeks to ensure comprehensive oversight of the entire life cycle of a project.

Compliance Submission

A key component of successful development requires effective oversight and monitoring of City investments. Please visit the links below to find reporting documents.

Commercial Reinvestment Area (CRA) Compliance

Commercial CRA Completion Application

Use the following link to download the CRA Project Completion Application. This PDF form and its required supplemental documentation should be submitted when you have a Certificate of Occupancy from the Building Department and/or evidence that a LEED Certificate has been approved. Commercial Tax Abatements cannot begin without these documents, which need to be submitted to the Monitoring and Compliance Division. Please contact Marc Von Allmen at 513-352-4549 or marc.vonallmen@cincinnati-oh.gov if you have further questions.

CRA Annual Status Report

To complete your company’s 2016 CRA Annual Status Report, enter your City Contract Number (found on your request email) in the entry box below and the report form will appear and you can review the information from your Agreement and report on jobs, payroll, and investment for your project as of December 31, 2016. At the end of the report click “Submit” and you will be asked to verify and confirm that you are authorized to certify that the data is complete and accurate. Click “Submit” again and you are done with your 2016 CRA Annual Status Report.
 
If you have any questions, please contact Marc Von Allmen or Michael Banish using the information below.

CRA Annual Reports are due March 17, 2017.

 

Job Creation Tax Credit (JCTC) Compliance

2016 JCTC/PIR Annual Report forms will be online soon at this location and will be due May 5, 2017.

Job Creation Tax Credit and Property Investment Reimbursement Agreements require annual progress reports to the City. These annual reports need to be submitted in three parts: the Employee Listing spreadsheet, the Calculations spreadsheet, and the Annual Progress Report form. Each of these forms is listed below with additional instructions. When you have submitted the forms and the City has verified your compliance status and determined your tax credit eligibility, you will receive a verification letter that you can use to document your tax credit on your City Business Tax Return (see STEP SIX below).

STEP ONE: Click here for the Employee Listing spreadsheet template. This Excel template requires full Social Security numbers, start and termination dates, amounts paid in 2016, and taxes withheld in 2016 for each employee. The spreadsheet template can be filled in, or, most likely, the Company uses a payroll application or third party payroll management company that can produce the spreadsheet. Save this spreadsheet on your computer with a relevant filename, e.g., “2016 JCTC Employee Listing.xlsx.”

STEP TWO: Click here for the Calculations spreadsheet template. spreadsheet includes baseline jobs, monthly head counts, the “Net Number of New Employees” calculation, and your tax credit calculation. The tabs must be completed in order, as each one uses data from the previous one to run its formulas. SPECIAL NOTE: There are two “Net Number of New Employees” spreadsheets. One is for Agreements that bases the Net New calculation on a 3-month average, and one that uses a 12-month average. Your Agreement uses the {insert field here when created} to calculate Net Number of New Employees. Be sure to use the correct tab.

You do not need to complete the last tab/worksheet if your Incentive Term has expired and you are in Retention.

Save this spreadsheet on your computer with a relevant filename, e.g. “2016 JCTC Report Calculations.xlsx.”

STEP THREE: Once you complete the spreadsheets, you will need to upload both of them to our secure Dropbox site. The City's Dropbox site includes a folder for your Company to upload these files and gives the City access to them. You can access that folder using the link provided in your annual report request email from the City.  

Only people with this link can access your company's folder on the City's Dropbox site. City staff from Community and Economic Development and the Income Tax Division will access your data from Dropbox to complete the verification step below.

STEP FOUR: The next step is to complete and submit online the Annual Progress Report. You can access this form using the framed form above on this page. Find the frame with "PLEASE ENTER YOUR CONTRACT NUMBER HERE" and enter the Contract Number that was provided in your annual report request email from the City.

Your Contract Number identifies your JCTC/PIR Agreement and opens the submission form for that Agreement. This form ensures that the data is linked to that Agreement and its requirements. It includes your commitments "of record" from our central database -these are based on your Agreement. The remainder of the form asks for your input on 2016 figures; most of these can be found on your 2016 Calculations spreadsheet submitted above.

Complete the form using the input boxes. When you are finished, check your work and then check the box at the bottom of the page and include your name and title. By checking the box and providing your initials, you are certifying that the information you are providing is complete and accurate. Click SUBMIT to submit the report.

If you start entering data into the form and have to stop or you leave your computer and it times out, simply enter the form again the same way. The data you entered should still be in the form. Once you click submit, you will need to redo the whole form to make any changes.

At the end of this process you will be given the opportunity to print the whole form so that you can maintain a copy for your records. Otherwise, you do not need to save this form and send it to the City separately – it will be submitted directly to the City online.

STEP FIVE: This is the City’s Verification Process. The City’s Income Tax Division will access your Employee Listing and Calculations spreadsheets from Dropbox and the Annual Progress Report form and check the employment, payroll, and tax withholding figures and send a memo to the Department of Community and Economic Development (DCED) verifying the accuracy of your data. DCED will determine your compliance status and confirm your tax credit eligibility; DCED will send you a letter verifying your tax credit.

STEP SIX: When you complete your business tax return, be sure to include your credit on the relevant line (on 2016’s business tax return form it was line 9b.). Attach your tax credit verification letter from DCED to your return when you submit it.

Tax credits are typically good for up to five years (check your Agreement). If your Agreement refers to a refundable tax credit, and you complete and submit the business tax return properly, the City’s Income Tax Division will send you a refund check.

THIS COMPLETES THE JCTC/PIR ANNUAL REPORTING PROCESS

If you have any questions, please contact Michael Banish at the email address or phone number below.

Monitoring & Compliance Reporting Contacts

Clifton Pendergrass
Division Manager
513-352-3305
clifton.pendergrass@cincinnati-oh.gov

 
Michael Banish
Data Integrity Manager
513-352-1958
michael.banish@cincinnati-oh.gov

Monitors JCTCs, PIRs
Marc Von Allmen
Analyst
513-352-4549
marc.vonallmen@cincinnati-oh.gov

Monitors Commercial and Residential CRAs