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December 6, 2018, City Council Regular Meeting
18. Motion to Adopt Resolution Directing the City Manager to Implement a Level I Freeport Tax Exemption for Fulfillment Centers at the Rate of 20% to be Effective January 1, 2019
Strategic Priority
Economic Strength And Poverty Reduction

In accordance with State law, the City of Savannah held a voter referendum on November 6, 2018, at which a majority of the municipal voters approved a Level I Freeport Exemption for fulfillment centers. This exemption will engender a competitive business environment for e-commerce fulfillment centers to remain, relocate or expand their operations in the City of Savannah.

The exemption pertains to stock in trade of a fulfillment center which, on January 1, are stored in a fulfillment center and which are made available to remote purchasers who may make such purchases by electronic, Internet, telephonic, or other remote means, and where such stock in trade of a fulfillment center will be shipped from the fulfillment center and delivered to the purchaser at a location other than the location of the fulfillment center.

The City of Savannah desires to establish the initial Level I Freeport Exemption for fulfillment centers at 20% as of January 1, 2019, as authorized by O.C.G.A. 48-5-48.2. 



Bret Bell, Assistant to the City Manager
Financial Impact
Review Comments
Fulfillment Center Freeport Exemption Resolution.pdf
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