Virgin Islands Enterprise Zone Commission 
Decision Meeting of Thursday, September 11, 2025 
Summary 
 
During the Enterprise Zone Commission (“EZC”) Governing Board Meeting on Thursday, 
September 11, 2025, the Governing Board heard recommendations from the staff regarding one 
(1) application matter, and voted as follows: 
 
Regular Session: 
 
➢ Action Items: 
 
❖ APPLICATIONS: 
 
• Shoshana Pemberton – Tax Credit 
 
Shoshana Pemberton (“SP”) applied for Enterprise Zone Tax Credits available to rehabilitate a building 
located within the Garden Street-Upstreet Enterprise Zone at #21 Commandant Gade, St. Thomas, VI.   SP 
committed to investing $34,000 and to employing four (4) temporary employees who are residents of the 
Virgin Islands.  
 
The Governing Board voted (4 – 0) to: 
 
1. Find Conn Shoshana Pemberton to be eligible for the EZC Tax Credit Program. 
 
2. Grant Shoshana Pemberton is deserving of a grant of tax incentive benefits for #12 
Crystal Gade & 2E Bjerge Gade located in the Garden Street-Upstreet Enterprise 
Zone. 
 
3. Require the tax incentives to be 100% of the benefits authorized by law for a 
period of 10 years in accordance with the provisions of Title 29 VI. CODE 
ANNOTATED, Chapter 19.