63N-2-212. Business entities qualifying for tax incentives.
(1) Except as otherwise provided in Subsection, 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: (2) the county in which the enterprise zone is located; or an enterprise zone that is immediately adjacent and contiguous to the county in which the enterprise zone is located.
(2) Subsectiondoes not apply to a business entity that has no employees. (1)