Utah Admin. Code R357-3-102 - Definitions

In addition to the definitions in Sections 63N-1a-102 and 63N-2-103 the following terms are defined:

(1) "Apportionment" means a reduction in new state revenues in the period being assessed by the percentage of project employee wages against total employee wages.
(2) "Corporate citizenry plan" includes:
(a) applicants plan on how they will be involved with local communities through beneficial acts of charity, which may include: direct service, social entrepreneurship and responsibility, community-engaged learning and research, philanthropy, community organizing and activism or other supportive policies and initiatives which provide a positive environment of wellbeing, growth and learning; and
(b) a commitment to attain at least 20 service hours per high paying job, per year during the incentive, within the state.
(3) "High paying job" includes adjusted wage percentages in counties experiencing economic distress as outlined in Section R357-3-108.
(4) "Leisure and Hospitality Industry" means businesses, as determined by the office, that relate to service-providing industries consisting of:
(a) arts, entertainment, and recreation under NAICS code 71;
(b) accommodation and food services under NAICS code 72; and
(c) resort, resort building, or resort boundary as defined in Section 32B-8-102.
(5) "New commercial project" does not include retail operations.
(6) "Retail operations" means a project with a physical location from which the general public may directly purchase merchandise or direct services and does not include distribution centers, the corporate functions associated with retailing, or other activities associated with retailing that may be accomplished from any physical location or that are not dependent on proximity to end consumers for retail sales.

Notes

Utah Admin. Code R357-3-102
Adopted by Utah State Bulletin Number 2019-2, effective 12/24/2018 Amended by Utah State Bulletin Number 2021-14, effective 7/12/2021 Amended by Utah State Bulletin Number 2022-08, effective 4/8/2022 Amended by Utah State Bulletin Number 2022-22, effective 10/27/2022 Amended by Utah State Bulletin Number 2024-03, effective 1/25/2024 Amended by Utah State Bulletin Number 2025-09, effective 4/14/2025

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