(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.