Utah Admin. Code R357-3-104 - Application Content

(1) To determine a company's eligibility for an Economic Development Tax Increment Financing Incentive the company shall submit:
(a) financial documents for the prior three years including:
(i) balance sheets;
(ii) income statements; and
(iii) cash flow statements; or
(b) other documentation demonstrating that the company has the ability to finance the project;
(c) corporate structure;
(d) workforce data;
(e) corporate citizenry plan;
(f) plan to hire Utah employees;
(g) forecasted new state revenue associated with the new commercial project;
(h) forecasted incremental job creation associated with the new commercial project;
(i) forecasted wages associated with the new commercial project; and
(j) forecasted annual water and electricity use.
(2) To determine a company's eligibility for an Economic Development Tax Increment Financing Incentive the office may review the company's:
(a) incentive offers from other states;
(b) remote work options for the project;
(c) market analysis;
(d) proof of fundraising;
(e) tax filings;
(f) reshoring plans;
(g) project to determine if it is materially within scope of published definitions of one or more targeted industries;
(h) forecasted annual use of water and consumptive use percentage;
(i) forecasted projected annual use of electricity;
(j) other information as determined by GOEO.
(3) GOEO may deny an application for any reason.
(4) Information provided by the business entity is subject to the Government Records Access and Management Act. The business entity has the option to designate whether the information provided is private or protected subject to Sections 63G-2-302 and 63G-2-305.

Notes

Utah Admin. Code R357-3-104
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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