Section 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.Renumbered from § 63M-1-412 by Chapter 283, 2015 General Session ,§ 85, eff. 5/12/2015.Amended by Chapter 84, 2011 General SessionAffected by 63I-1-263 on 7/1/2018