You would need to create an entity that operates out of a Qualified Opportunity Zone ("QOZ"). The entity could be a corporation, a Limited Liability Company ("LLC") or a Limited Partnership ("LP"). If the entity is a corporation, you are selling stock to investors. If the entity is a LLC or LP, you are selling interests to investors. Your structure should be dictated by the nature of the business and tax efficiency. Since many Opportunity Zone investors have no basis in their Opportunity Zone investments, a corporate structure would likely be the most tax efficient.
You can solicit investors directly or through a broker/investment bank. The offering would likely be a private placement offering which would require compliance with SEC rules for private placements.
For your investors to receive the tax benefits of a QOZ investment, the operation of the QOZ business must meet requirements of the law and regulations requiring that more than 70% of the businesses tangible property be located in the Opportunity Zone. In addition, the QOZ business would have to derive 50% of its gross income from operations within the Opportunity Zone. There are specific rules for for each of those calculations.
Finding investors and preparing the necessary information (preparing a business plan, creating financial projections, and drafting the offering materials) can be difficult. However, there are lots of outlets for entrepreneurs to reach investors that are looking for QOZ investments including this website. Let me know if I can provide you with more detailed information on raising capital for QOZ investments.