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                               INSTRUCTIONS FOR SCHEDULE RZ OF BC-1120 
                               CORPORATION RENAISSANCE ZONE DEDUCTION 
                                                                               
Four geographic areas within  Battle Creek were designated as                  Line 1.   Enter corporation’s name as shown on their  Battle  Creek 
Renaissance Zones (zone 1 thru 4 run from January 1, 2001 through               income tax return, Form BC-1120. 
December 31, 2015.  This designation grants tax relief to a qualified          Line 2.   Enter the corporation’s  Federal Employer Identification 
corporation located and conducting business activity within a Battle            Number. 
Creek Renaissance Zone.  In conjunction with the designation of these          Line 3.   Enter  the address of each location in a Battle Creek 
zones,  the  Battle Creek Income Tax Ordinance was amended,                     Renaissance Zone. 
effective January 1, 1997, to include a Renaissance Zone deduction. 
                                                                               Line 4.   Enter the beginning date and ending date the corporation was 
                                                                                qualified to claim the Renaissance Zone Deduction for the tax 
WHO MAY CLAIM A RENAISSANCE ZONE                                                year. 
DEDUCTION                                                                       
A corporation located  and  conducting  business activity in a Battle          RENAISSANCE ZONE APPORTIONMENT 
Creek Renaissance Zone is qualified to claim the deduction.                    PERCENTAGE 
                                                                               The  Renaissance Zone apportionment percentage is used by 
HOW TO CLAIM A RENAISSANCE ZONE DEDUCTION                                      corporations doing business in  Battle Creek inside a Renaissance 
To claim a  Renaissance  Zone  deduction,  a corporation must file a           Zone and outside the Renaissance Zones. 
Battle Creek income tax return and attach a completed Schedule RZ of           Line 5a.   In column 1, enter the average net book value of all real and 
BC-1120.                                                                        tangible personal property owned and located in Battle Creek.  
                                                                                In column 2, enter the average net book value of the real and 
                                                                                tangible  personal  property owned and located in a Battle 
RENAISSANCE ZONE DEDUCTION DISQUALIFIERS                                        Creek Renaissance Zone. The average net book value of real 
                                                                                and tangible personal property may be determined by adding 
A corporation is not eligible to claim a Renaissance Zone deduction if          the net book value at the beginning of the year to the net book 
the corporation:                                                                value at the end of the year and dividing the sum by two, or if 
1.   Is delinquent in filing or paying  any  of  the following state or local   the business was located in  the  Renaissance  Zone  for  less 
 taxes:  Michigan single business tax, Michigan income  tax,  city              than a year, on a monthly average basis. 
 income tax, Act 198 industrial abatement tax,  commercial                     Line 5b.   Enter in column 1 the gross annual rent multiplied by 8 for all 
 abatement  tax,  enterprise  zone  tax, city utility tax or general            rented  real  property  located in Battle Creek.  In column 2 
 property taxes.                                                                show the gross annual rent multiplied by 8 for rented  real 
2.   Owns residential rental property and did not file an affidavit with the    property located in a Battle Creek Renaissance Zone. 
 Battle Creek City Treasurer’s Office by December 31 of the prior tax          Line 6.     Enter in column 1 compensation paid to employees for work 
 year attesting that the property is in compliance with all applicable          or services performed within Battle Creek.  In column 2, enter 
 state and local zoning, building and housing laws or codes.                    compensation paid to employees  for work or services 
3.   Is located within Battle Creek outside of a Renaissance Zone and           performed  within  a  Battle Creek Renaissance Zone. In 
 moves  to  a  location  within a Renaissance Zone in Battle Creek              column 3, enter the percentage, column 2 divided by column 
 without approval of the City.                                                  1. 
4.   Relocates more than twenty five (25) full-time equivalent jobs from       Line 9.     Enter the total income from BC-1120, line 13. 
 one or more non-renaissance  zone  local governmental units (city,            Line 12.   Compute the tax due at 1.0% (.01).  Be sure to enter the tax 
 village or township) and any of the local  government  units  from             due on the corporation return, BC-1120, line 10. 
 which  a  job was relocated adopts a resolution objecting to the 
 relocation within 60 days of being notified of the job relocation by           
 the business.                                                                 ASSISTANCE 
                                                                               If you have questions not answered in these instructions, or if you need 
                                                                               assistance in preparing your return call (269)966-3345.  Questions by 
QUALIFICATION DATE                                                             mail should be directed to: Battle Creek Income Tax Department, PO 
RENAISSANCE ZONES                                                              Box 1657, Battle Creek, Michigan  49016-1657. 
A corporation located in Renaissance Zones 1 through 4 becomes a                
qualified  taxpayer  on the first day after December 31, 2000, that the        WEBSITE 
corporation is located and  conducting business activity in a Battle           Income tax forms, instructions and additional information are available 
Creek Renaissance Zone.  The qualification continues until  the                under the Income Tax Department section of the City of Battle Creek 
corporation ceases to be located and conducting business activity in a         website, www.battlecreek.org. 
Battle Creek Renaissance Zone or until expiration of the Renaissance 
Zone designation on December 31, 2015.                                          
                                                                               NOTICE 
DEDUCTIBLE INCOME                                                              These instructions are interpretations of the Battle Creek Income Tax 
A corporation may deduct that portion of its net income from business          Ordinance.  The Ordinance will prevail in any disagreement between 
activity within a Renaissance Zone.  Business activity carried on within       the instructions and the Ordinance. 
a Battle Creek Renaissance Zone is determined via a two-factor 
Renaissance Zone Apportionment factor, property and payroll within a 
Renaissance Zone to that in Battle Creek.  Income used to calculate 
any other deduction allowed by the income tax ordinance and income 
derived from illegal activity shall  not be used to calculate this 
deduction. 
 
LINE BY LINE INSTRUCTIONS 
Before filling in Schedule RZ, complete Form BC-1120 through line 8. 






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