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Interstate Building_WS LIve Development AgreementTHE CITY OF DUBUQUE Masterpiece on the Mississippi Dubuque All-American City 2007 TO: The Honorable Mayor and City Council Members FROM: Michael C. Van Milligen, City Manager SUBJECT: Development Agreement with Interstate Building, LLLP and WS Live, LLC DATE: October 29, 2008 Economic Development Director David Heiar is recommending approval of an incentive package to retain 122 employees of WS Live, LLC in Dubuque and for the creation of an additional 28 positions. These jobs will transfer from the former Advanced Data-Comm building in the Dubuque Technology Park to the former Interstate Power building at 131 West 10t" Street. In the negotiations between the Developer, the Employer and the City, it was agreed that two things need to happen to retain WS Live in Dubuque. The lease rate needed to be reduced from $12/sq. ft. to $9.50/sq. ft. and one half of the technology build out cost needed to be covered by someone other than the Employer. The key elements of the proposed Development Agreement are as follows: 1) Developer will finalize the $2,000,000 rehabilitation of the Interstate Building by December 15, 2008. 2) The Employer will sign a 7-year lease for 15,000 sq. ft. of the 20,000 sq. ft. building. 3) The Employer will retain 90 FTE agents and 32 FTE professional/management staff. 4) By January 2011, the Employer will create 4 additional FTE management positions and 10 FTE agents. 5) By January 2013, the Employer will create another 4 FTE management positions and 10 FTE agents. (Total of 40 management and 110 agents) 6) City will provide developer with a 75% TIF rebate on the increased taxable value of the building for 7 years. 7) City will provide employer with a $375,000 forgivable loan to fund one-half of the technology and build out needs of the Company. 8) Both the TIF rebate and the forgivable loan will be based on job retention and creation. There will need to be a Special City Council meeting on November 21, 2008, to consider an amendment to the Community Development Block Grant Annual Action Plan that would provide the funding for this project. The CDBG Advisroy Commission will be holding a public hearing on November 20, 2008. I concur with the recommendation and respectfully request Mayor and City Council approval. Michael C. Van Milligen MCVM/jh Attachment cc: Barry Lindahl, City Attorney Cindy Steinhauser, Assistant City Manager David Heiar, Economic Development Director THE CITY OF DUBUQUE Masterpiece on the Mississippi Dubuque All-American City 2007 TO: Michael C. Van Milligen City Manager FROM: David J. Heair, Economic Development Director RE: Development Agreement with Interstate Building, LLLP and WS Live, LLC DATE: October 28, 2008 INTRODUCTION This memorandum presents for City Council consideration a Resolution approving a development agreement with Interstate Building, LLLP and WS Live, LLC which includes the lease of 15,000 sq ft of the former Interstate Building (131 West 10t" Street) to assist with the retention and creation of jobs by WS Live, LLC. BACKGROUND City staff has worked with Interstate Building, LLLP as they have completed a $2 million renovation of the Interstate Building for speculative, first rate office space in the downtown area. The Interstate Building project rehabilitated an unattractive building in the heart of downtown Dubuque which had been vacant for two years. This Smart Growth project incorporated the re-use of an existing building with existing city infrastructure in a walk- able neighborhood. The owners understood from realtors, appraisers and stakeholders that downtown Dubuque was in need of quality office space, but it was the "chicken and the egg" story. There was no one willing to make that kind of investment without a secured tenant. Someone needed to step in and make the investment to push the project forward. The owners also recognized they weren't going to be approached by possible tenants with just drawings and renderings; the investment to renovate the building was going to have to be made first, taking a risk that the building would lease- up after completion. The Interstate Building consists of 20,000 sq ft of office space throughout four levels as well as an additional 4000 sq ft in the lower level basement space. It is very close in proximity to the recently rehabilitated 1000 block of Main Street and the future rehabilitation project in the 900 block of Main Street. Improvements to the building included: • Geothermal heating/cooling system • High efficiency ventilating system • Replaced entire window system with a thermally broken window system (all new glass and framing) • Reflective membrane roof system +• Installed a wheelchair ramp making the building accessible • All new finishes in stairwells, common areas, office space • Break room with kitchen in the lower level • Tenant storage area in the lower level • New mechanicals o Electrical now metered separately by floor o High speed elevator o Relocated restrooms (new men's & women's bathrooms on each floor) DISCUSSION City staff and Interstate Building LLLP have worked with WS Live in their search for a new location in the City of Dubuque. WS Live is relocating from 301 Data Court Drive to accommodate McKesson Corporation's relocation to the Technology Park. This forced relocation caused the company to re-evaluate their presence in Dubuque. The company currently has underutilized space at another facility in Superior, Wisconsin. The building in Wisconsin is less than 50% utilized. If the Company is not able to find competitively priced space in Dubuque, they would relocate over 100 Dubuque FTE's to Superior. The company also estimated the additional technological investments and build out needed for the Interstate Building to cost $750,000. WS Live is an important employer in Dubuque. Not only are the number of jobs relevant but the nature of the positions are as well. The Company employs a substantial number of professional positions including -executives, account managers, information technology professionals, programmers and operations management. Even more important are our core group of call center agents. The Company provides a significant employment opportunity in a professional environment to many Dubuque citizens that otherwise wouldn't exist. For over 50% of the agents, it is their first real job opportunity and certainly their most professional employment opportunity to date. The Company provides an enormous amount of training to people that don't have many other employment options. The employment opportunities tie directly to the goals of Project HOPE. In addition, many of the current WS Live employees live in the downtown and Washington Neighborhoods. If the Company relocates to the Interstate Building, these employees will be able to walk, bike, or take public transit to work. In the negotiations between the Developer, the Employer and the City, it was agreed that two things need to happen to retain WS Live in Dubuque. The lease rate needed to be reduced from $12/sq. ft. to $9.50/sq. ft. and one half of the technology build out cost needed to be covered by someone other than the Employer. The key elements of the proposed Development Agreement are as follows: 1) Developer will finalize the $2,000,000 rehabilitation of the Interstate Building by December 15, 2008. 2) The Employer will sign a 7 year lease for 15,000 sq. ft. of the 20,000 sq. ft. building. 3) The Employer will retain 90 FTE agents and 32 FTE professional/management staff. 4) By January 2011, the Employer will create 4 additional FTE management positions and 10 FTE agents. 5) By January 2013, the Employer will create another 4 FTE management positions and 10 FTE agents. (total of 40 management and 110 agents) 6) City will provide developer with a 75% TIF rebate on the increased taxable value of the building for 7 years. 7) City will provide employer with a $375,000 forgivable loan to fund one half of the technology and build out needs of the Company. 8) Both the TIF rebate and the forgivable loan will be based on job retention and creation. City Staff is working with the Company in an effort to determine the timing of the forgivable loan. It is our intent to fund this forgivable loan through Block Grants. Currently, $108,000 is available in Block Grant funds. The CDBG commission has scheduled a public hearing on. November 20 to transfer additional funding into this account. The balance of the loan would be available after this date. RECOMMENDATION/ACTION STEP I recommend that the City Council approve the attached Resolution authorizing the Development agreement with Interstate Building LLLP and WS Live, LLC. F:\USERS\DHeiar\WS Live\WS Live council memo for DA.doc RESOLUTION NO. 397-08 A RESOLUTION APPROVING A DEVELOPMENT AGREEMENT WITH INTERSTATE BUILDING, LLLP AND WS LIVE, LLC Whereas, the City of Dubuque, Iowa, has created a Downtown Urban Renewal District for the purpose of stimulating reinvestment in the Greater Downtown area; and Whereas, the City of Dubuque, Iowa is encouraging the use of loans/grants to finance code compliance activities and to spur job retention/creation activities; and Whereas, it is the determination of this Council that approval of the Development Agreement for the rehabilitation of the Property owned by Interstate Building, LLLP and leased by WS Live, LLC according to the terms and conditions set out in the Development Agreement is in the public interest of the City of Dubuque. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF DUBUQUE, IOWA: Section 1. That the Development Agreement with Interstate Building, LLLP and WS Live, LLC is hereby accepted and approved. Section 2. That the Mayor is hereby authorized to execute, on behalf of the City Council of the City of Dubuque, Iowa, the attached Development Agreement with Interstate Building, LLP and WS Live, LLC. Section 3. That the City Manager is hereby authorized to execute, on behalf of the City Council of the City of Dubuque, Iowa, all necessary loan documents and is further authorized to disburse loan funds in accordance with the terms and conditions of the executed agreement. Passed, approved and adopted this 3rd day of November, 2008. ~~,t. Roy D. Buol, Mayor Atte eanne F. Schneider, City Clerk F:\USERS\DHeiar\WS Live\DA res.doc DEVELOPMENT AGREEMENT AMONG AND BETWEEN THE CITY OF DUBUQUE, IOWA, INTERSTATE BUILDING, LLLP, AND WS LIVE, LLC This Agreement, dated for reference purposes the day of 2008 (Effective Date), by and between the City of Dubuque, Iowa, a municipality (City), established pursuant to the Iowa Code and acting under authorization of Iowa Code Chapter 403, as amended (the Urban Renewal Act), Interstate Building, LLLP (Developer), and WS Live, LLC (Employer). WITNESSETH: WHEREAS, Developer is the owner of the property at 131 West 10t" Street (the Property), legally described as follows: Lot 164a in the City of Dubuque, Iowa, according to the United States Commissioners' Map of the Town of Dubuque, Iowa WHEREAS, the Property is located in the Greater Downtown Urban Renewal District (the District) which has been so designated by City Council Resolution 26- 07 as a slum and blight area (the Project Area) defined by Iowa Code Chapter 403 (the Urban Renewal Law); and WHEREAS, Developer has undertaken the redevelopment of a building located on the Property and will be operating the same during the term of this Agreement; and WHEREAS, Developer has made an additional capital investment in building improvements, equipment, furniture and fixtures in the Property in the amount in excess of $2,000,000; and WHEREAS, pursuant to Iowa Code Section 403.6(1), and in conformance with the Urban Renewal Plan for the Project Area adopted on February 20, 2007, City has the authority to enter into contracts and agreements to implement the Urban Renewal Plan; and WHEREAS, the City Council of City believes it is in the best interests of the City to encourage Developer in the development of the Property by providing certain incentives as set forth herein. WHEREAS, Developer has agreed to lease offices in the Property to Employer to allow Employer to relocate its offices to the Property; and 102908ba1 WHEREAS, City believes that the development of the Property pursuant to this Agreement, and the fulfillment generally of this Agreement, are in the vital and best interests of City and in accord with the public purposes and provisions of the applicable federal, state and local laws and the requirements under which the Project has been undertaken and is being assisted. NOW THEREFORE, in consideration of the premises and the mutual obligations of the parties hereto, each of them does hereby covenant and agree as follows: SECTION 1. REPRESENTATIONS AND WARRANTIES 1.1 Representations and Warranties of City. In order to induce Developer and Employer to enter into this Agreement, City hereby represents and warrants to Developer and Employer that to the best of City's knowledge: (1) City has duly obtained all necessary approvals and consents for its execution, delivery and performance of this Agreement and that it has full power and authority to execute, deliver and perform its obligations under this Agreement. This Agreement, upon execution and delivery by the City (assuming due authorization, execution and delivery by Developer and Employer), is a valid and legally binding instrument of City, enforceable in accordance with its terms, except as the same may be limited by bankruptcy, insolvency, reorganization or other laws relating to or affecting creditors' rights generally. (2) City shall exercise its best efforts to cooperate with Developer in the development process. (3) City shall exercise its best efforts to resolve any disputes arising during the development process in a reasonable and prompt fashion. (4) The execution and delivery of this Agreement, the consummation of the transactions contemplated hereby, and the fulfillment of or compliance with the terms and conditions of this Agreement are not prevented by, limited by, in conflict with, or result in a violation or breach of, the terms, conditions or provisions of the charter of City, any evidence of indebtedness, agreement or instrument of whatever nature to which City is now a party or by which it or its property is bound, or constitute a default under any of the foregoing. (5) There are no actions, suits or proceedings pending or threatened against or affecting City in any court or before any arbitrator or before or by any governmental body in which there is a reasonable possibility of an adverse decision which could materially adversely affect the financial position or operations of City or which affects the validity of the Agreement or City's ability to perform its obligations under this Agreement. 2 1.2 Representations and Warranties of Developer. Developer makes the following representations and warranties: (1) Developer is an Iowa limited liability limited partnership organized and validly existing under the laws of the State of Iowa, and has all requisite power and authority to own and operate its properties, to carry on its business as now conducted and as presently proposed to be conducted, and to enter into and perform its obligations under the Agreement. (2) This Agreement has been duly authorized, executed and delivered by Developer and, assuming due authorization, execution and delivery by City and Employer, is in full force and effect and is a valid and legally binding instrument of Developer enforceable in accordance with its terms, except as the same may be limited by bankruptcy, insolvency, reorganization or other laws relating to or affecting creditors' rights generally. Developer's counsel shall issue a legal opinion to the City, at time of closing, confirming the representations contained herein, in the form attached hereto as Exhibit A. (3) The execution and delivery of this Agreement, the consummation of the transactions contemplated hereby, and the fulfillment of or compliance with the terms and conditions of this Agreement are not prevented by, limited by, in conflict with, or result in a violation or breach of, the terms, conditions or provisions of the articles of organization or the operating agreement of Developer or any contractual restriction, evidence of indebtedness, agreement or instrument of whatever nature to which Developer is now a party or by which it or its property is bound, or constitute a default under any of the foregoing. (4) There are no actions, suits or proceedings pending or threatened against or affecting Developer in any court or before any arbitrator or before or by any governmental body in which there is a reasonable possibility of an adverse decision which could materially adversely affect the business, financial position or result of operations of Developer or which affects the validity of the Agreement or Developer's ability to perform its obligations under this Agreement. (5) Developer will perform its obligations under this Agreement in accordance with the terms of this Agreement, the Urban Renewal Plan and all local, State and federal laws and regulations. (6) Developer will use its best efforts to obtain, or cause to be obtained, in a timely manner, all material requirements of all applicable local, state, and federal laws and regulations which must be obtained or met. (7) Developer has firm commitments for permanent financing for the Project in an amount sufficient, together with equity commitments, to successfully complete the requirements of this Agreement and shall provide evidence thereof to City prior to the Closing Date. 1.3 Representations and Warranties of Employer. Employer makes the following representations and warranties: (1) Employer is a Delaware limited Liability company duly organized and validly existing under the laws of the State of Delaware, and has all requisite power and authority to own and operate its properties, to carry on its business as now conducted and as presently proposed to be conducted, and to enter into and perform its obligations under the Agreement. (2) This Agreement has been duly authorized, executed and delivered by Employer and, assuming due authorization, execution and delivery by City and Developer, is in full force and effect and is a valid and legally binding instrument of Employer enforceable in accordance with its terms, except as the same may be limited by bankruptcy, insolvency, reorganization or other laws relating to or affecting creditors' rights generally. Employer's counsel shall issue a legal opinion to the City, at time of closing, confirming the representations contained herein, in the form of Exhibit B, attached hereto. (3) The execution and delivery of this Agreement, the consummation of the transactions contemplated hereby, and the fulfillment of or compliance with the terms and conditions of this Agreement are not prevented by, limited by, in conflict with, or result in a violation or breach of, the terms, conditions or provisions of the articles of organization or the operating agreement of Employer or any contractual restriction, evidence of indebtedness, agreement or instrument of whatever nature to which Employer is now a party or by which it or its property is bound, or constitute a default under any of the foregoing. (4) There are no actions, suits or proceedings pending or threatened against or affecting Employer in any court or before any arbitrator or before or by any governmental body in which there is a reasonable possibility of an adverse decision which could materially adversely affect the business, financial position or result of operations of Employer or which affects the validity of the Agreement or Employer ability to perform its obligations under this Agreement. (5) Employer will perform its obligations under this Agreement in accordance with the material terms of this Agreement, the Urban Renewal Plan and all local, state and federal laws and regulations. (6) Employer will use its best efforts to obtain, or cause to be obtained, in a timely manner, all material requirements of all applicable local, state, and 4 federal laws and regulations which must be obtained or met. 1.4 Closin The closing shall take place on , 2008 or such other date as the parties shall mutually agree upon in writing (the Closing Date) but which in no event shall be later than the 15th day of December, 2008. Consummation of the closing shall be deemed an agreement of the parties to this Agreement that the conditions of closing shall have been satisfied or waived. 1.5 Conditions to Closing. The closing of the transaction contemplated by this Agreement and all the obligations of the parties under this Agreement are subject to fulfillment, on or before the Closing Date, of the following conditions: (1) City, Developer and Employer shall be in material compliance with all the terms and provisions of this Agreement. (2) Developer shall have furnished City with evidence, in a form satisfactory to City (such as a letter of commitment from a bank or other lending institution), that Developer has firm financial commitments in an amount sufficient, together with equity commitments, to complete the Minimum Improvements (as defined herein) in conformance with the Construction Plans (as defined herein), or City shall have received such other evidence of such party's financial ability as in the reasonable judgment of City is required. (3) Developer's counsel shall issue a legal opinion to the City confirming the representations contained herein, in the form of Exhibit A, attached hereto. (4) Employer's counsel shall issue a legal opinion to the City confirming the representations contained herein, in the form of Exhibit B, attached hereto. (5) Developer shall provide City with an executed copy of a lease between Developer and Employer with respect to the Property and the Minimum Improvements located thereon with a term of not less than seven (7) years and commencing not later than December 31, 2008. 1.6 City's Obligations at Closing. At or prior to the Closing Date, City shall deliver to Developer and Employer such other documents as may be required by this Agreement, all in a form satisfactory to Developer and Employer. SECTION 2. DEVELOPMENT ACTIVITIES 2.1 Required Minimum Improvements. Developer agrees to rehabilitate, construct and improve approximately 20,000 square feet of office space on the 5 Property (the Minimum Improvements) at an estimated cost of not less than $2,000,000. 2.2 Plans for Construction of Minimum Improvements. Plans and specifications with respect to the development of Property and the construction of the Minimum Improvements thereon (the Construction Plans) shall be in conformity with the Urban Renewal Plan, this Agreement, and all applicable state and local laws and regulations, including but not limited to any covenants, conditions, restrictions, reservations, easements, liens and charges, applicable to the Property, all recorded with the Dubuque County Recorder's office. Developer shall submit to City, for approval by City, plans, drawings, specifications, and related documents with respect to the Minimum Improvements to be constructed by Developer on the Property. All work with respect to the Minimum Improvements shall be in substantial conformity with the Construction Plans approved by City. 2.3 Timing of Improvements. Developer hereby agrees that construction of the Minimum Improvements on the Property shall be substantially completed by December 15, 2008. For purposes of this section, "substantial completion" shall not include fixtures and equipment, and does not contemplate receipt of a certificate of occupancy. The time frames for the performance of these obligations shall be suspended due to unavoidable delays, meaning delays, outside the control of the party claiming its occurrence in good faith, which are the direct result of strikes, other labor troubles, unusual shortages of materials or labor, unusually severe or prolonged bad weather, acts of God, fire or other casualty to the Minimum Improvements, litigation commenced by third parties which, by injunction or other similar judicial action or by the exercise of reasonable discretion directly results in delays, or acts of any federal, state or local government which directly result in delays. The time for performance of such obligations shall be extended only for the period of such delay. 2.4 Certificate of Completion. Promptly following the request of Developer upon completion of the Minimum Improvements, City shall furnish Developer with an appropriate instrument so certifying. Such certification (the Certificate of Completion) shall be in recordable form and shall be a conclusive determination of the satisfaction and termination of the agreements and covenants in this Agreement with respect to the obligations of Developer to construct Minimum Improvements. SECTION 3. CITY PARTICIPATION 3.1 Economic Development Grant. (1) For and in consideration of Developer's obligations hereunder, and in furtherance of the goals and objectives of the Urban Renewal Plan for the Project Area and the Urban Renewal Law, City agrees, subject to Developer being in compliance with the terms of this Agreement, to make fourteen (14) consecutive semi-annual payments (such payments being referred to 6 collectively as the Economic Development Grants) to Developer if Developer owns and leases the Property and/or the Minimum Improvements to the Employer on the applicable payment later described in this Section. The Economic Development Grants shall be payable as follows: November 1, 2010 May 1, 2011 November 1, 2011 May 1, 2012 November 1, 2012 May 1, 2013 November 1, 2013 May 1, 2014 November 1, 2014 May 1, 2015 November 1, 2015 May 1, 2016 November 1, 2016 May 1, 2017 pursuant to Iowa Code Section 403.9 of the Urban Renewal Law, in amounts equal to the portion of the tax increment revenues collected by City described below under Iowa Code Section 403.19 (without regard to any averaging that may otherwise be utilized under Iowa Code Section 403.19 and excluding any interest that may accrue thereon prior to payment to Developer) during the preceding six-month period in respect of the Minimum Improvements constructed by Developer (the Developer Tax Increments). For purposes of calculating the amount of the Economic Development Grants provided in this Section, the Developer Tax Increments shall be deemed to be equal in amount to seventy-five per cent (75%) of those tax increment revenues collected by the City in respect of the increase in the assessed value of the Property above the assessment of January 1, 2008 ($348,600.00). The Developer Tax Increments shall not include (i) any property taxes collected for the payment of bonds and interest of each taxing district, (ii) any taxes collected for the regular and voter-approved physical plant and equipment levy, (iii) the remaining actual amount of tax increment revenues collected by the City in respect of the valuations of the Property prior to January 1, 2009 and (iv) any other portion required to be excluded by Iowa law, and thus such incremental taxes will not include all amounts paid by Developer as regular property taxes. (2) To fund the Economic Development Grants, City shall certify to the County prior to December 1 of each year, commencing December 1, 2009, its request for the available Developer Tax Increments resulting from the assessments imposed by the County as of January 1 of that year, to be collected by City as taxes are paid during the following fiscal year and which shall thereafter be disbursed to Developer (but only if Developer or a subsequent owner reasonably approved by City then owns and leases the Property and/or the Minimum Improvements thereon to the Employer), on November 1 and May 1 of that fiscal year. (Example: if City so certifies by December, 2009, the Economic Development Grants in respect thereof would be paid to Developer on November 1, 2010, and May 1, 2011.) 7 (3) The Economic Development Grants shall be payable from and secured solely by the Developer Tax Increments paid to City that, upon receipt, shall be deposited and held in a special account created for such purpose and designated as the "Interstate Building TIF Account" of City. City hereby covenants and agrees to maintain its TIF ordinance in force during the term and to apply the incremental taxes collected in respect of the Property and Minimum Improvements and allocated to the Interstate Building TIF Account to pay the Economic Development Grants, as and to the extent set forth in Section 3.2(1) hereof. The Economic Development Grants shall not be payable in any manner by other tax increments revenues or by general taxation or from any other City funds. City makes no representation with respect to the amounts that may be paid to Developer as the Economic Development Grants in any one year and under no circumstances shall City in any manner be liable to Developer so long as City timely applies the Developer Tax Increments actually collected to the Interstate Building TIF Account (regardless of the amounts thereof) for the payment of the Economic Development Grants to Developer as and to the extent described in this Section. (4) City shall be free to use any and all tax increment revenues collected in respect of other properties within the Project Area, or any available Developer Tax Increments resulting from the termination of the annual Economic Development Grants under Section 3.1 hereof, for any purpose for which such tax increment revenues may lawfully be used pursuant to the provisions of the Urban Renewal Law, and City shall have no obligations to Developer with respect to the use thereof. 3.2 Forgivable Loan. City agrees to provide Employer with a forgivable loan in the amount of $375,000.00 for the purchase of equipment to be used on the Property. The loan shall not bear interest (0%) and shall be payable over a term of 7 years and shall be forgivable as follows, subject to Section 4.1(3) and Employer's continued compliance with this Agreement: End of Year Amount Forgiven Balance 2011 $ 75,000.00 $300,000.00 2012 $ 75,000.00 $225,000.00 2013 $ 75,000.00 $150,000.00 2014 $ 75,000.00 $ 75,000.00 2015 $ 75,000.00 $ -0- The loan shall be in a form acceptable to City. The loan shall be secured by the equipment acquired with the proceeds of the loan or other security as may be acceptable to City. SECTION 4. COVENANTS OF EMPLOYER 4.1 Job Creation and Retention. (1) It is agreed by the parties that Employer has the following full-time equivalent positions in Dubuque, Iowa as of October 1, 2008: 32 full-time professional/management and 90 full-time equivalent agents. Employer shall maintain all such positions during the term of this Agreement. (a) By January 1, 2011, Employer shall create the following new additional full-time equivalent positions: 4professional/management and 10 agents, so that the total number of full-time equivalent positions is 36 professional/management and 100 agents. (b) By January 1, 2013, Employer shall create the following new additional full-time equivalent positions: 4professional/management and 10 agents, so that the total number of full-time equivalent positions is 40 professional/management and 110 agents. (2) In the event that any certificate provided to City under Section 4.2 hereof discloses that Employer does not as of that date have at least the number of full-time equivalent positions as provided hereinabove, the semi- annual Economic Development Grants to be paid to the Developer for such year under Section 3.1 shall be reduced by the percentage that the number of such positions bears to the total number of positions required to be created and maintained by this Section 4.1. (For example, if Employer on January 1, 2010, has 108 positions, the semi-annual Economic Development Grants would be 88.52% (122 positions) of the available Developer Tax Increment received by City). (3) In addition, in the event that any certificate provided to City under Section 4.2 hereof discloses that Employer does not as of that date have at least the number of full-time equivalent positions as provided hereinabove, the forgivable portion of the loan provided to Employer in Section 3.2 shall be reduced by the percentage that the employment shortfall bears to the total number of positions required to be created and maintained by this Section 4.1. (For example, if Employer on December 31, 2011, has 125 positions, the forgivable portion on that date would be 91.91 % (136 positions) of the available forgivable portion. 4.2 Certification. To assist City in monitoring the performance of Employer hereunder, Employer shall certify as of January 1, 2010, and January 1 of each year thereafter during the term of this Agreement, by a duly authorized officer of Employer to City in a form acceptable to City (a) the number of full-time equivalent positions maintained by Employer during the prior year in Dubuque, Iowa, and (b) to the effect that such officer has re-examined the terms and provisions of this Agreement and that at the date of such certificate, and during the preceding twelve 9 (12) months, Employer is not or was not in default in the fulfillment of any of the material terms and conditions of this Agreement and that no Event of Default (or event which, with the lapse of time or the giving of notice, or both, would become an Event of Default) is occurring or has occurred as of the date of such certificate or during such period, or if the signer is aware of any such default, event or Event of Default, said officer shall disclose in such statement the nature thereof, its period of existence and what action, if any, has been taken or is proposed to be taken with respect thereto. Such certificate shall be provided not later than April 1, 2010, and by April 1 of each year thereafter during the term of this Agreement. 4.3 Books and Records. During the term of this Agreement, Employer shall keep at all times and make available to City upon reasonable request proper books of record and account in which full, true and correct entries will be made of all dealings and transactions of or in relation to the business and affairs of Employer related to the Project in accordance with generally accepted accounting principles consistently applied throughout the period involved, and Employer shall provide reasonable protection against loss or damage to such books of record and account. 4.4 Real Property Taxes. From and after the Closing Date, Developer shall pay or cause to be paid, when due, all real property taxes and assessments payable with respect to all and any parts of the Property unless Developer's obligations have been assumed by another person or entity pursuant to the provisions of this Agreement. 4.5 No Exemptions. During the term of this Agreement, and except as otherwise permitted by this Agreement, Developer agrees not to apply for any state or local property tax exemptions which are available with respect to the Development Property or the Minimum Improvements located thereon that may now be, or hereafter become, available under state law or city ordinance during the term of this Agreement, including those that arise under Iowa Code Chapters 404 and 427, as amended. 4.6 Insurance Requirements. (1) Developer shall provide and maintain or cause to be maintained at all times during the process of constructing the Minimum Improvements (and, from time to time at the request of City, furnish City with proof of insurance in the form of a certificate of insurance for each insurance policy) all risk builder's risk insurance, written on a Completed Value Form in an amount equal to one hundred percent (100%) of the replacement value when construction is completed; (2) Upon completion of construction of the Minimum Improvements and up to the Termination Date, Developer shall maintain, or cause to be maintained, at its cost and expense (and from time to time at the request of City shall furnish proof of insurance in the form of a certificate of insurance) 10 insurance as follows: All risk property insurance against loss and/or damage to Minimum Improvements under an insurance policy written in an amount not less than the full insurable replacement value of Minimum Improvements. The term "replacement value" shall mean the actual replacement cost of the Minimum Improvements (excluding foundation and excavation costs and costs of underground flues, pipes, drains and other uninsurable items) and equipment, and shall be evaluated for reasonable replacement value from time to time at the request of City, but not more frequently than once every three (3) years. (3) Developer shall notify City immediately in the case of damage exceeding $500,000.00 in amount to, or destruction of, the Minimum Improvements or any portion thereof resulting from fire or other casualty. Net proceeds of any such insurance (Net Proceeds), shall be paid directly to Developer as its interests may appear, and Developer shall forthwith repair, reconstruct and restore the Minimum Improvements to substantially the same or an improved condition or value as they existed prior to the event causing such damage and, to the extent necessary to accomplish such repair, reconstruction and restoration, Developer shall apply the Net Proceeds of any insurance relating to such damage received by Developer to the payment or reimbursement of the costs thereof, subject, however, to the terms of any mortgage encumbering title to the Property (as its interests may appear). Developer shall complete the repair, reconstruction and restoration of Minimum Improvements whether or not the Net Proceeds of insurance received by Developer for such Purposes are sufficient. 4.7 Preservation of Property. During the term of this Agreement, Developer shall maintain, preserve and keep, or cause others to maintain, preserve and keep, the Minimum Improvements in good repair and working order, ordinary wear and tear excepted, and from time to time shall make all necessary repairs, replacements, renewals and additions. Nothing in this Agreement, however, shall be deemed to alter any agreements between Developer or any other party including, without limitation, any agreements between the parties regarding the care and maintenance of the Property. 4.8 Non-Discrimination. In carrying out the project, Developer and Employer shall not discriminate against any employee or applicant for employment because of race, religion, color, sex, sexual orientation, national origin, age or disability. 4.9 Conflict of Interest. Developer and Employer agree that no member, officer or employee of City, or its designees or agents, nor any consultant or member of the governing body of City, and no other public official of City who exercises or has exercised any functions or responsibilities with respect to the project during his or her tenure, or who is in a position to participate in adecision-making process or gain insider information with regard to the project, shall have any interest, direct or indirect, in any contract or subcontract, or the proceeds thereof, for work to be 11 performed in connection with the Project, or in any activity, or benefit therefrom, which is part of this project at any time during such person's tenure. In connection with this obligation, Developer and Employer shall have the right to rely upon the representations of any party with whom they do business and shall not be obligated to perform any further examination into such party's background. 4.10 Non-Transferability. (1) Until such time as the Minimum Improvements are complete (as certified by City under Section 2.4), and except as permitted by Section 4.10(2), this Agreement may not be assigned by Developer nor may the Property be transferred by Developer to another party without the prior written consent of City, which shall not be unreasonably withheld. Thereafter, Developer shall have the right to assign this Agreement (including, specifically, the Economic Development Grant rights contained in Section 3), and upon assumption of the Agreement by the assignee, Developer shall no longer be responsible for its obligations under this Agreement. (2) Upon notice to, but without the consent of, City, Developer may assign this Agreement to any entity controlling, controlled by, or under common control with Developer. 4.11 Restrictions on Use. Developer agrees for itself, and its successors and assigns, and every successor in interest to the Property or any part thereof that they, and their respective successors and assigns, shall: (1) Devote the Property to, and only to and in accordance with, the uses specified in the Urban Renewal Plan and City represents and agrees that use of the Property as an office building as defined in section 2.1 is in full compliance with the Urban Renewal Plan; and (2) Not discriminate upon the basis of race, religion, color, sex, sexual orientation, national origin, age or disability in the sale, lease, rental, use or occupancy of the Property or any improvements erected or to be erected thereon, or any part. 4.12 Release and Indemnification Covenants. (1) Developer and Employer release City and the governing body members, officers, agents, servants and employees thereof (hereinafter, for purposes of this Section, the Indemnified Parties) from, covenants and agrees that the Indemnified Parties shall not be liable for, and agree to indemnify, defend and hold harmless the Indemnified Parties against, any loss or damage to property or any injury to or death of any person occurring at or about or resulting from any defect in the Minimum Improvements. 12 (2) Except for any gross negligence, willful misrepresentation or any willful or wanton misconduct or any unlawful act of the Indemnified Parties, Developer agrees to protect and defend the Indemnified Parties, now or forever, and further agrees to hold the Indemnified Parties harmless, from any claim, demand, suit, action or other proceedings whatsoever by. any person or entity whatsoever arising or purportedly arising from (1) any violation of any agreement or condition of this Agreement (except with respect to any suit, action, demand or other proceeding brought by Developer against City based on an alleged breach of any representation, warranty or covenant of City under this Agreement and/or to enforce its rights under this Agreement); or (2) the acquisition, construction, installation, ownership, and operation of the Minimum Improvements; or (3) the condition of the Property and any hazardous substance or environmental contamination located in or on the Property, caused and occurring after Developer takes possession of the Property. (3) The Indemnified Parties shall not be liable to Developer or Employer for any damage or injury to the persons or property of Developer or Employer or its officers, agents, servants or employees or any other person who may be on, in or about the Minimum Improvements due to any act of negligence of any person, other than any act of negligence on the part of any such Indemnified Party or its officers, agents, servants or employees. (4) All covenants, stipulations, promises, agreements and obligations of City contained herein shall be deemed to be the covenants, stipulations, promises, agreements and obligations of City, and not of any governing body member, officer, agent, servant or employee of City in their individual capacity thereof. (5) The provisions of this Section shall survive the termination of this Agreement. 4.13 Compliance with Laws. Developer and Employer shall comply with all laws, rules and regulations relating to their businesses, other than laws, rules and regulations for which the failure to comply with or the sanctions and penalties resulting therefrom, would not have a material adverse effect on the business, property, operations, financial or otherwise, of Developer or Employer. SECTION 5. EVENTS OF DEFAULT AND REMEDIES 5.1 Events of Default Defined. The following shall be Events of Default under this Agreement and the term Event of Default shall mean, whenever it is used in this Agreement, any one or more of the following events: 13 (1) Failure by Developer to pay or cause to be paid, before delinquency, all real property taxes assessed with respect to the Minimum Improvements and the Property. (2) Failure by Developer to cause the construction of the Minimum Improvements to be commenced and completed pursuant to the terms, conditions and limitations of this Agreement. (3) Transfer of any interest by Developer of the Minimum Improvements in violation of the provisions of this Agreement prior to the issuance of the final Certificate of Completion. (4) Failure by Developer, Employer or City to substantially observe or perform any other material covenant, condition, obligation or agreement on its part to be observed or performed under this Agreement. 5.2. Remedies on Default by Developer. Whenever any Event of Default referred to in Section 5.1 of this Agreement occurs and is continuing, City, as specified below, may take any one or more of the following actions after the giving of written notice by City to the defaulting party (and the holder of any mortgage encumbering any interest in the Property of which City has been notified of in writing if Developer is the defaulting party) of the Event of Default, but only if the Event of Default has not been cured within sixty (60) days following such notice, or if the Event of Default cannot be cured within sixty (60) days and the defaulting party does not provide assurances to City that the Event of Default will be cured as soon as reasonably possible thereafter: (1) City may suspend its performance under this Agreement until it receives assurances from the defaulting party deemed adequate by City, that the defaulting party will cure its default and continue its performance under this Agreement; (2) Until the Closing Date, City may cancel and rescind this Agreement; (3) City may withhold the Certificate of Completion; or (4) City may take any action, including legal, equitable or administrative action, which may appear necessary or desirable to collect any payments due under this Agreement or to enforce performance and observance of any obligation, agreement, or covenant under this Agreement. 5.3 No Remedy Exclusive. No remedy herein conferred upon or reserved to City is intended to be exclusive of any other available remedy or remedies, but each and every such remedy shall be cumulative and shall be in addition to every other remedy given under this Agreement or now or hereafter existing at law or in equity or by statute. No delay or omission to exercise any right or power accruing upon 14 any default shall impair any such right or power or shall be construed to be a waiver thereof, but any such right and power may be exercised from time to time and as often as may be deemed expedient. 5.4 No Implied Waiver. In the event any agreement contained in this Agreement should be breached by any party and thereafter waived by any other party, such waiver shall be limited to the particular breach so waived and shall not be deemed to waive any other concurrent, previous or subsequent breach hereunder. 5.5 Agreement to Pay Attorneys' Fees and Expenses. If any action at law or in equity, including an action for declaratory relief or arbitration, is brought to enforce or interpret the provisions of this Agreement, the prevailing party shall be entitled to recover reasonable attorneys' fees and costs of litigation from the other party. Such fees and costs of litigation may be set by the court in the trial of such action or by the arbitrator, as the case may be, or may be enforced in a separate action brought for that purpose. Such fees and costs of litigation shall be in addition to any other relief that may be awarded. 5.6 Remedies on Default by City. If City defaults in the performance of this Agreement, Developer may take any action, including legal, equitable or administrative action that may appear necessary or desirable to collect any payments due under this Agreement, to recover expenses of Developer, or to enforce performance and observance of any obligation, agreement, or covenant of City under this Agreement. Developer may suspend their performance under this Agreement until they receive assurances from City, deemed adequate by Developer, that City will cure its default and continue its performance under this Agreement. SECTION 6. GENERAL TERMS AND PROVISIONS 6.1 Notices and Demands. Whenever this Agreement requires or permits any notice or written request by one party to another, it shall be deemed to have been properly given if and when delivered in person or three (3) business days after having been deposited in any U.S. Postal Service and sent by registered or certified mail, postage prepaid, or one (1) business day after deposit with a nationally recognized overnight courier, addressed as follows: If to Developer: Interstate Building, LLLP 788 Main St. Dubuque, Iowa 52001 With copy to: D. Flint Drake Drake & Freund, P.C. 1005 Main Street, Suite 200 15 Dubuque, IA 52001 Telephone: (563) 582-2000 Facsimile: (563) 583-5225 If to Employer: WS Live, LLC Jeff Mentzer 131 W. 10t" Street Dubuque, Iowa 52001 With copy to: Tim Houlne 1820 Preston Park Blvd. Suite 450 Plano Texas 57093 If to City: City Manager 50 W. 13th Street Dubuque, Iowa 52001 Phone: (563) 589-4110 Fax: (563) 589-4149 With copy to: City Attorney City Hall 50 W. 13t" Street Dubuque, IA 52001 or at such other address with respect to any party as that party may, from time to time designate in writing and forward to the other as provided in this Section. 6.2 Binding Effect. This Agreement shall be binding upon and shall inure to the benefit of City, Developer, and Employer and their respective successors and assigns. 6.3 Termination Date. This Agreement and the rights and obligations of the parties hereunder shall terminate on December 31, 2015 (the Termination Date). 6.4. Execution By Facsimile. The parties agree that this Agreement may be transmitted between them by facsimile. The parties intend that the faxed signatures constitute original signatures and that a faxed Agreement containing the signatures (original or faxed) of all the parties is binding on the parties. 6.5 Memorandum of Development Agreement. City shall promptly record a Memorandum of Development Agreement in the form attached hereto as Exhibit D in the office of the Recorder of Dubuque County, Iowa. Developer shall pay the costs for so recording. 16 CITY OF DUBUQUE, IOWA By: Roy D. Buol, Mayor By: Jeanne F. Schneider, City Clerk INTERSTATE BUILDING, LLLP By: John Gronen By: Michael Steele WS LIVE, LLC By: Jeff Mentzer, CFO F:\USERS\DHeiar\WS Live\WS Live Development Agreement.doc 10/29/2008 1:28 PM 17 List of Exhibits Exhibit A Opinion of Counsel to Developer Exhibit B Opinion of Counsel to Employer Exhibit C Memorandum of Development Agreement 18 Mayor and City Councilmembers Cit~ Hall 13t and Central Avenue Dubuque IA 52001 Re: Development Agreement among and between the City of Dubuque, Iowa and Dear Mayor and City Councilmembers: We have acted as counsel for connection with the execution and delivery of a certain (Development Agreement) between Developer, the City of Dubuque, Iowa (City) dated for reference 20_. (Developer) in Development Agreement Employer and purposes the day of We have examined the original certified copy, or copies otherwise identified to our satisfaction as being true copies, of the Development Agreement and such other documents and records as we have deemed relevant and necessary as a basis for the opinions set forth herein. Based on the pertinent law, the foregoing examination and such other inquiries as we have deemed appropriate, we are of the opinion that: 1. Developer is a limited liability limited partnership organized and existing under the laws of the State of Iowa and has full power and authority to execute, deliver and perform in full Development Agreement. The Development Agreement has been duly and validly authorized, executed and delivered by Developer and, assuming due authorization, execution and delivery by City, is in full force and effect and is valid and legally binding instrument of Developer enforceable in accordance with its terms, except as the same may be limited by bankruptcy, insolvency, reorganization or other laws relating to or affecting creditors' rights generally. 2. The execution, delivery and performance by Developer of the Development Agreement and the carrying out of the terms thereof, will not result in violation of any provision of, or in default under, the articles of organization and operating agreement of Developer, any indenture, mortgage, deed of trust, indebtedness, agreement, judgment, decree, order, statute, rule, regulation or restriction to which Developer is a party or by which Developer's property is bound or subject. 3. To our actual knowledge, there are no actions, suits or proceedings pending or threatened against or affecting Developer in any court or before any arbitrator or before or by any governmental body in which there is a reasonable possibility of an adverse decision which could materially adversely affect the business (present or prospective), financial position or results of operations of 20 Developer or which in any manner raises any questions affecting the validity of the Agreement or the Developer's ability to perform Developer's obligations thereunder. Very truly yours, 21 Mayor and City Councilmembers Cit~r Hall 13t and Central Avenue Dubuque IA 52001 Re: Development Agreement between the City of Dubuque, Iowa and Dear Mayor and City Councilmembers: We have acted as counsel for (Employer) in connection with the execution and delivery of a certain Development Agreement (Development Agreement) between (Developer), Employer and the City of Dubuque, Iowa (City) dated for reference purposes the day of 20_. We have examined the original certified copy, or copies otherwise identified to our satisfaction as being true copies, of the Development Agreement and such other documents and records as we have deemed relevant and necessary as a basis for the opinions set forth herein. Based on the pertinent law, the foregoing examination and such other inquiries as we have deemed appropriate, we are of the opinion that: 1. Employer is a limited liability company organized and existing under the laws of the State of Delaware and has full power and authority to execute, deliver and perform in full Development Agreement. The Development Agreement has been duly and validly authorized, executed and delivered by Employer and, assuming due authorization, execution and delivery by City, is in full force and effect and is valid and legally binding instrument of Employer enforceable in accordance with its terms, except as the same may be limited by bankruptcy, insolvency, reorganization or other laws relating to or affecting creditors' rights generally. 2. The execution, delivery and performance by Employer of the Development Agreement and the carrying out of the terms thereof, will not result in violation of any provision of, or in default under, the articles of organization and operating agreement of Employer, any indenture, mortgage, deed of trust, indebtedness, agreement, judgment, decree, order, statute, rule, regulation or restriction to which Employer is a party or by which Employer property is bound or subject. 3. To our actual knowledge, there are no actions, suits or proceedings pending or threatened against or affecting Employer in any court or before any arbitrator or before or by any governmental body in which there is a reasonable possibility of an adverse decision which could materially adversely affect the business (present or prospective), financial position or results of operations of Employer or which in any manner raises any questions affecting the validity of the 23 Agreement or the Employer's ability to perform Employer's obligations thereunder. Very truly yours, 24 EXHIBIT C MEMORANDUM OF DEVELOPMENT AGREEMENT 25 Prepared by: Barry A. Lindahl 300 Main Street Suite 330 Dubuque IA 52001 563 583-4113 Return to: Barry A. Lindahl 300 Main Street Suite 330 Dubuque IA 52001 563 583-4113 MEMORANDUM OF DEVELOPMENT AGREEMENT A Development Agreement by and among the City of Dubuque, Iowa, an Iowa municipal corporation, of Dubuque, Iowa, and was made regarding the following described premises: The Development Agreement is dated for reference purposes the day of 20_, and contains covenants, conditions, and restrictions concerning the sale and use of said premises. This Memorandum of Development Agreement is recorded for the purpose of constructive notice. In the event of any conflict between the provisions of this Memorandum and the Development Agreement itself, executed by the parties, the terms and provisions of the Development Agreement shall prevail. A complete counterpart of the Development Agreement, together with any amendments thereto, is in the possession of the City of Dubuque and may be examined at its offices as above provided. Dated this day of , 20 CITY OF DUBUQUE, IOWA By: Roy D. Buol, Mayor 26 By: Jeanne F. Schneider, City Clerk STATE OF IOWA DUBUQUE COUNTY ss: On this day of , 20_, before me, a Notary Public in and for the State of Iowa, in and for said county, personally appeared Roy D. Buol and Jeanne F. Schneider, to me personally known, who being by me duly sworn did say that they are the Mayor and City Clerk, respectively of the City of Dubuque, a Municipal Corporation, created and existing under the laws of the State of Iowa, and that the seal affixed to said instrument is the seal of said Municipal Corporation and that said instrument was signed and sealed on behalf of said Municipal corporation by authority and resolution of its City Council and said Mayor and City Clerk acknowledged said instrument to be the free act and deed of said Municipal Corporation by it voluntarily executed. Notary Public, State of Iowa 27