§209E-2  Definitions.  As used in this
chapter:



"Call center" means a business
providing service at an establishment in which customer and technical support
service for manufacturing companies, disease management services, computer
hardware and software companies, credit collection services, product
fulfillment services, or disaster management services, are provided by
telephone; provided that the business shall not include telemarketing or sales.



"Department" means the department of
business, economic development, and tourism.



"Director" means the director of
business, economic development, and tourism.



"Disease management services" means
patient self-management education services, which may include primary
prevention, behavioral modification, compliance/surveillance, and routine
reporting and feedback including communication with patients, physicians,
health plans, or ancillary providers.



"Education and training services"
means courses and programs for international business executives in business
management, marketing, financial services, human resources, risk management,
and for technicians in environmental sciences and remediation.



"Eligible business activity" means
the:



(1)  Manufacture of tangible personal property, the
wholesale sale of tangible personal property as described in section 237-4, or
a service business as defined in this section;



(2)  Production of agricultural products where the
business is a producer as defined in section 237-5, or the processing of
agricultural products, all or some of which were grown within an enterprise
zone;



(3)  Research, development, sale, or production of all
types of genetically-engineered medical, agricultural, or maritime
biotechnology products; or



(4)  Production of electric power from wind energy for
sale primarily to a public utility company for resale to the public.



"Enterprise zone" means an area
nominated by, and within the jurisdiction of, a county government, and
subsequently declared by the governor to be eligible for the benefits of this
chapter.



"Establishment" means a single
physical location where business is conducted.  A business firm may include one
or more establishments, any number of which may be in the enterprise zones.



"Force majeure event" means an event,
including damaging weather or natural disasters such as epidemic disease, pest
outbreak, high wind, thunderstorm, hailstorm, tornado, fire, flood, earthquake,
lava flow or other volcanic activity, drought, tidal wave, hurricane, or
without limiting or restricting the foregoing in any way, any event reasonably
beyond the control of, and not attributable to neglect by, an agricultural
business.



"Full-time employee" means any
employee, including a leased employee and an employee under a joint employment
arrangement, for whom the employer is legally required to provide employee
fringe benefits.



"Information technology design and
production services" means computer software development, imagery
creation, and data compilation, but not consumer sales or service businesses.



"Joint employment" means an
employment arrangement:



(1)  Between two or more employers to share an
employee's services, as for example, to interchange employees;



(2)  In which one employer acts directly or indirectly
in the interest of the other employer or employers in relation to the employee;
or



(3)  In which two or more employers are not completely
disassociated with respect to the employment of a particular employee and may
be deemed to share control of the employee, directly or indirectly, by reason
of the fact that one employer controls, is controlled by, or is under common
control of the other employer.



"Leased employee" means an employee
under a professional employment organization arrangement who is assigned to a
particular client company on a substantially full-time basis for at least one
year.



"Medical and health care services"
means medical research, clinical trials, and telemedicine, but not routine
medical treatment or services.



"Qualified business" means any
corporation, partnership, limited liability company, or sole proprietorship
authorized to do business in the State that is qualified under section 209E-9,
subject to the state corporate or individual income tax under chapter 235, and
is engaged in an eligible business activity as defined in this chapter.



"Service business" means any
corporation, partnership, limited liability company, or sole proprietorship
that repairs ships, aircraft, or assisted technology equipment, provides
telecommunication services, information technology design and production services,
medical and health care services, or education and training services as defined
in this chapter.



"Taxes due the State" means income
taxes due under chapter 235.



"Telecommunication services" means
terrestrial (copper and optical fiber cable) and satellite information delivery
systems, switching systems, ground stations, and call centers, but not consumer
services. [L 1986, c 78, pt of §1; am L 1988, c 141, §17; am L 1989, c 390, §1;
am L 1990, c 293, §8; am L 1993, c 17, §1; am L 1995, c 91, §2; am L 1996, c
286, §1; am L 1997, c 262, §1; am L 2000, c 118, §2 and c 160, §2; am L 2002, c
122, §2; am L 2008, c 143, §3; am L 2009, c 174, §2]