The City is not providing any funding for this project. Merlin Entertainments will receive a rebate on a portion of any increase in property taxes and sales taxes produced by the theme park. If the business does not produce an increase in property or sales tax revenue, they receive no rebate. Even after the rebate, it’s estimated the theme park will generate a greater tax base than a retail shopping center with a grocery store, twice the tax base of a new single-family neighborhood on the same amount of acreage, or four times the tax base of an office complex. All of these comparisons are after any rebates.