The Campbell County Enterprise Zone was officially designated by the Kentucky Enterprise Zone Authority for 20 years beginning November 11, 1986. The Enterprise Zone is an area which offers tax incentives and regulatory relief to encourage new or expanded business. The intent is to stimulate business grown which will increase the area's economic base and create new job opportunities

Bellevue, Dayton, Fort Thomas, Highland Heights, Silver Grove, Newport Southgate, Wilder, Campbell County

Business that qualify for Enterprise Zone benefits will receive financial and non-financial incentives from one of the participating jurisdictions as follows:

	To commercial businesses, issuance of a city real estate property tax assessment moratorium on rehabilitated structures 25 years or older, for a period not to exceed five (5) years or until the program expires.
	To new industrial businesses, issuance of a city real estate property tax abatement, for a period not to exceed five (5) years or until the program expires.
	Priority assistance will be given to enterprise zone qualified businesses that expand or locate in the enterprise zone. This will ensure expedite compliance with building codes, zoning requirements, signage, and other required permits.
	A security analysis program for enterprise zone qualified businesses will be provided by the local police and fire departments.
	Northern Kentucky University will provide educational assistance and expertise through its various institutes to enterprise zone qualified businesses.

Enterprise Zone Qualified Businesses are also eligible to receive the following state tax incentives:

	Building materials used in remodeling, rehabilitation, or new construction, within the enterprise zone area, are exempt from sales and use tax.
	New and used machinery and equipment purchased, leased, or rented and used by a qualified business, within the enterprise zone, are exempt from sales and use tax.
	Commercial vehicles purchased and used by a qualified business, solely for business use, are exempt from the motor vehicle usage tax, due at the time of purchase.
	Non-commercial vehicles purchased and used by the qualified business, solely for business use, are exempt from the motor vehicle usage tax on the first $20,000 of the retail price of the vehicle, due at time of purchase.
	An enterprise zone qualified business, filing a corporate income tax return pursuant to KRS 141.040, shall be eligible, under certain conditions, to receive a wage credit of up to $1500 per employee. This credit is equal to 10% of the wages paid to each qualified employee. To qualify, a new employee must have been unemployed for at least 90 days or have received public assistance benefits for at least 90 days prior to being employed by the qualified business. Any unused credit may be carried forward for up to five years.

In order to receive enterprise zone benefits, a business must be located within the Campbell County Enterprise Zone and be certified by the Kentucky Enterprise Zone Authority, as meeting the following criteria:

	The business must have 50% of its employees performing substantially all of their service within the Enterprise Zone.
	To qualify as a new business, a business must have begun operating within the zone after November 11, 1986, when the zone was designated. Twenty-five percent (25%) of the business' employees working 20 hours or more per week, at the business location, must meet the targeted workforce criteria and be maintained throughout certification.
	To qualify as an existing business, a business must have begun operation in the zone prior to November 11, 1986. The business has the option of (a) increasing its capital investment, less depreciation, by 20%, within 18 months after application; or (b) increasing its total workforce by 20%, of which 25% of the new employees must meet the targeted workforce criteria.
	Targeted workforce means a Kentucky resident, who has resided in the Commonwealth for at least 90 days and (a) resides within the boundaries of the Campbell County Enterprise Zone; or (b) was unemployed 90 days prior to being employed by the business. The local Department of Employment Services must certify any employee who meets the targeted workforce criteria.

A qualified business will be monitored annually to ensure compliance.