Utah Code § 63N-2-212: Business entities qualifying for tax incentives.

(1) Except as otherwise provided in Subsection (2), the tax incentives described in this part are available only to a business entity for which at least 51% of the employees employed at facilities of the business entity located in the enterprise zone are individuals who, at the time of employment, reside in:

(a) the county in which the enterprise zone is located; or

(b) an enterprise zone that is immediately adjacent and contiguous to the county in which the enterprise zone is located.

(2) Subsection (1) does not apply to a business entity that has no employees.