Relevant files are attached.
a) Section 13.C. CRA Tax Exemption Agreement
Community Reinvestment Area Employment. The Company shall (i) adopt hiring practices to ensure that at least twenty-five percent (25%) of the new employees shall be residents of the City of Cincinnati and (ii) give preference to residents of the City relative to residents of the State who do not reside in the City when hiring new employees under this Agreement.
b) Footnote to CRA Tax Exemption Agreement Memo for 205WM, LLC
The revenue gains from the Cincinnati earnings tax associated with the CRA may be impacted if the positions created or relocated to Cincinnati are filled by Cincinnati residents previously paying the earnings tax on wages earned outside Cincinnati. Potentially, the net revenue impact may be reduced because Cincinnati may be collecting all or some of the earnings tax from resident employees.
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