Utah to California Comparisons
Real Estate Costs

Industrial Real Estate Compared to Orange County Utah Effective Avg. California Effective Avg.
Bulk Warehouse $4.20 $7.92
Manufacturing $5.40 $7.33
High Tech / R&D $6.72 $7.63
Source: NAI
Utilities

Electricity (Cents per kWh) Utah California
Commercial 6.48 12.24
Industrial 4.19 9.12
Source: EIA
 
Natural Gas (Dollars per Thousand Cubic Feet) Utah California
Commercial $6.66 $8.60
Industrial $5.70 $8.14
Source: EIA
Taxes

Tax Rates Utah California
State Corporate Income Tax Rate 5% 8.85%
State Real Property Tax Rate None None
State Real Property Assessment Rate 100% of market value 100% of market value
Local Real Property Tax Rate (Approx.) 1.18% 2.5%
Local Real Property Assessment Rate Market Value Market Value
State Personal Property Tax Rate None None
Local Personal Property Tax Rate 1.18% 2.5%
Subject to State Personal Property Tax    
    Furniture & Fixtures No No
    Telecommunications Lines No No
    Mainframe Computer No No
    Personal Computer No No
    Software No No
Subject to Local Personal Property Tax    
    Furniture & Fixtures Yes Yes
    Telecommunications Lines Yes Yes
    Mainframe Computer Yes Yes
    Personal Computer Yes Yes
    Software Yes Yes
Source: Utah Tax Commission, California Tax Commission
Wages

Wage Comparison (Mean Annual Wage) Utah California
All Occupations $39,220 $49,550
Manufacturing Technician (SOC 519199) $24,730 $31,060
Source: BLS
Workers Comp Rates

Workers Comp Rates (Avg. Cost per $100 of Payroll)) Utah California
General Office (8810) 0.19 0.59
General Manufacturing (3681) 0.9 1.84
Source: Utah Workers Compensation Fund
Transportation Costs

Transportation Costs (Dollars per Mile) Utah California
“Dry” Shipping Rates $1.17 $1.44
Refrigerated Shipping Rates $1.30 $1.62
Source: R England Logistics
Cost of Living

Cost of Living Utah California
(Weighted Average ACCRA Index Score 2010) 97 144.9
Source:ACCRA
Education Levels

Educational Attainment Utah California
High School Graduate 27.1% 23.0%
Associates Degree 8.2% 7.7%
Some College 25.7% 19.8%
Bachelor’s Degree 19.8% 19.1%
Source: Decision Data Resources
Employment / Labor Laws

Employer Requirement Utah California
Requirement to Notify Employees of Closure or Significant Reduction in Force (WARN Act) No requirements beyond the Federal WARN Act. In addition to the Federal WARN Act, California has its own State WARN Act that covers more employers, provides more ways to bring a claim, greater liability for the employer for violation and more complex notice requirements.
Minimum Wage, Overtime, Hours Worked

Adopts minimum wage set forth in federal Fair Labor Standards Act (FLSA).


FLSA salary basis of $455/week.

No special rules for highly skilled computer Professionals.




OT only for hours in excess of 40 per workweek.

FLSA default – no breaks/meals required but if offered rules regarding length and paid vs. unpaid apply.

17 separate state wage orders establishing minimum wage and working conditions.

Exempt employees must be paid 2x the minimum wage.

Highly skilled computer professionals exempt only from minimum wage and OT laws, not timekeeping, breaks, meal period requirements.

OT must be paid for hours worked in excess of 8 per day.

Breaks/meal periods must be provided.

Misc. Pay Practices No similar requirement – "use it or lose it" policy is acceptable. Accrued vacation must be paid out upon termination at current rate of pay.
Leave Requirements

No Utah counterpart – FMLA leave only

No Utah counterpart

No Utah counterpart


No Utah counterpart

No Utah counterpart


Required by 78B-1-116, 78B-1-132

No Utah counterpart – FMLA onl

Family Medical Leave Act

California Paid Family Leave Act

California Family Rights Act

Domestic Partner Rights and Responsibilities Act

Domestic Violence

Family School Partnership Act

Jury Duty/Witness Leave


Pregnancy Disability Leave


Family Medical Leave Act

Discrimination

No statewide protection; employers within Salt Lake City covered by new city ordinance prohibiting discrimination on basis of sexual orientation and gender identity.

No Utah counterpart.

Utah Antidiscrimination Act, 34A-5-106 prohibits discrimination on basis of pregnancy, childbirth, or pregnancy-related conditions.

Sexual Orientation Discrimination






Marital Status

Pregnancy

Dress Code No Utah counterpart. Cannot prevent employees from wearing pants on account of their sex (uniform regulations are permitted).
Right-to-Work State? Yes No
Non-Competition Agreements Enforceable where reasonable in duration/ scope/geography and necessary to protect goodwill. Generally prohibited.
Source:FABIAN & CLENDENIN, P.C.
Rankings in the U.S.

Rankings in the U.S. Utah California
Best Managed State Government — Pew Charitable Trust 2008 1 47
Economic Outlook — ALEC-Laffer State Competitiveness Index 2010 1 46
Least Debt-Burdened State — Forbes 2010 1 47
America's Most Pro-Business State — Pollina Corporate 2010 2 50
Best State for Business — Forbes 2010 1 39
America's Top Business States 2010 — CNBC 2010 8 32
Low Cost of Doing Business — Tax Foundation 2010 10 48