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Show Special tax incentives for businesses the time of employment, residents of the enterprise enter-prise zone; and, 2. The business must be located within the enterprise zone and be primarily engaged in manufacturing as defined in the law. Businesses in IS rural Utah counties may be eligible for state income or Utah corporate franchise fran-chise tax incentives if they have hired new full-time full-time employees or have invested in plant, equipment, or other depreciable property. The Utah State Tax Commission says tax credits are available to manufacturing businesses busi-nesses operating within a state-designated enterprise enter-prise zone. Counties that are now designated as enterprise zones are Beaver, Carbon, Duchesne, Emery, Garfield, Grand, Iron, Juaty Millard, Piute, San Juan, Sanpete, Uintah, Wasatch and Wayne. To be eligible for the credits, businesses must j meet the following qualifications: 1. At least 51 , percent of the employees working at the 4 facilities within the enterprise zone must be, at i L of plant, equipment, or other depreciable property. proper-ty. During the existence of an enterprise zone, a business may claim the tax credit only once for each increase in the number of positions. Construction Con-struction jobs are not eligible for the tax credit. Tax credits not claimed by a business on its state income tax return or corporate franchise tax return within five years are forfeited. All enterprise zone tax credits are nonrefundable. Questions concerning enterprise zone tax incentives in-centives should be directed to: Utah State Department of Community and Economic Development De-velopment 538-3033; Utah State Tax Commission Commis-sion 530-4848. If calling from outside tljegah Lake metropolitan area, call the Tax Commission Commis-sion toil free at 1-800-662335. State Tax Credits Businesses that qualify for enterprise zone state tax credits are eligible for: 1. A tax credit of $750 for each new, full-time (nonretail) position posi-tion filled for not less than six months during a given tax year. An additional $500 tax credit is given if the new position is in one of the special employee categories identified in the county enterprise incentive plan. 2. An investment tax credit of 10 percent of the first $10,000 in investment, in-vestment, 5 percent of the next $90,000 and 2 percent of the remaining qualifying investment |