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Mohave County Enterprise Zone
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Mohave County Enterprise Zone


The primary goal of the Mohave County enterprise zone program is to improve the economies of areas in the state with high poverty or unemployment rates. The program does this by enhancing opportunities for private investment in certain areas that are called enterprise zones. Enterprise zones are designated by the Arizona Department of Commerce.

Increased investments in such areas tend to strengthen property values (or keep property values from falling), and encourage job creation to promote the vitality of the local economies. The following is a brief summary of the two incentives provided by the Enterprise Zone program.

Income or Premium Tax Credits
Arizona statutes provide for an income and premium tax credit for net increases in qualified employment positions at a site located in an enterprise zone - except for those at a business location where more than 10% of the activity is the sale of tangible personal property at retail. Three types of retail are unlimited and may constitute any percentage of the business activity without causing ineligibility:

  • Food and beverage for consumption on the premises solely by employees and occasional guests of employees at the location
  • Promotional products displaying the company logo or trademark
  • Products sold to company employees

Tax credits may total up to $3,000 per qualified employment position over three years for a maximum of 200 employees in any given tax year. A qualified employment position:

  • Is a full-time permanent job (1,750 hours per year),
  • Pays an hourly wage above the "Wage Offer by County" (currently between $7.01 and $13.21 depending on the county in which the business is located),
  • Offers health insurance to employees for which the employer pays at least 50 percent, and
  • Eligible employees must work at least 90 days in the first tax year.

The enterprise zone credits for qualified employment positions are equal to:

First year:
One-fourth of wages paid to an employee up to $500

Second year:
One-third of wages paid to each previously qualified employee up to $1,000

Third year:
One-half of wages paid to each previously qualified employee up to $1,500