ยง209E-2 - Definitions.
ยง209E-2ย Definitions.ย As used in thischapter:
"Call center" means a businessproviding service at an establishment in which customer and technical supportservice for manufacturing companies, disease management services, computerhardware and software companies, credit collection services, productfulfillment services, or disaster management services, are provided bytelephone; provided that the business shall not include telemarketing or sales.
"Department" means the department ofbusiness, economic development, and tourism.
"Director" means the director ofbusiness, economic development, and tourism.
"Disease management services" meanspatient self-management education services, which may include primaryprevention, behavioral modification, compliance/surveillance, and routinereporting 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 businessmanagement, marketing, financial services, human resources, risk management,and for technicians in environmental sciences and remediation.
"Eligible business activity" meansthe:
(1)ย Manufacture of tangible personal property, thewholesale sale of tangible personal property as described in section 237-4, ora service business as defined in this section;
(2)ย Production of agricultural products where thebusiness is a producer as defined in section 237-5, or the processing ofagricultural products, all or some of which were grown within an enterprisezone;
(3)ย Research, development, sale, or production of alltypes of genetically-engineered medical, agricultural, or maritimebiotechnology products; or
(4)ย Production of electric power from wind energy forsale primarily to a public utility company for resale to the public.
"Enterprise zone" means an areanominated by, and within the jurisdiction of, a county government, andsubsequently declared by the governor to be eligible for the benefits of thischapter.
"Establishment" means a singlephysical location where business is conducted.ย A business firm may include oneor 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, pestoutbreak, high wind, thunderstorm, hailstorm, tornado, fire, flood, earthquake,lava flow or other volcanic activity, drought, tidal wave, hurricane, orwithout limiting or restricting the foregoing in any way, any event reasonablybeyond the control of, and not attributable to neglect by, an agriculturalbusiness.
"Full-time employee" means anyemployee, including a leased employee and an employee under a joint employmentarrangement, for whom the employer is legally required to provide employeefringe benefits.
"Information technology design andproduction services" means computer software development, imagerycreation, and data compilation, but not consumer sales or service businesses.
"Joint employment" means anemployment arrangement:
(1)ย Between two or more employers to share anemployee's services, as for example, to interchange employees;
(2)ย In which one employer acts directly or indirectlyin the interest of the other employer or employers in relation to the employee;or
(3)ย In which two or more employers are not completelydisassociated with respect to the employment of a particular employee and maybe deemed to share control of the employee, directly or indirectly, by reasonof the fact that one employer controls, is controlled by, or is under commoncontrol of the other employer.
"Leased employee" means an employeeunder a professional employment organization arrangement who is assigned to aparticular client company on a substantially full-time basis for at least oneyear.
"Medical and health care services"means medical research, clinical trials, and telemedicine, but not routinemedical treatment or services.
"Qualified business" means anycorporation, partnership, limited liability company, or sole proprietorshipauthorized 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, andis engaged in an eligible business activity as defined in this chapter.
"Service business" means anycorporation, partnership, limited liability company, or sole proprietorshipthat repairs ships, aircraft, or assisted technology equipment, providestelecommunication services, information technology design and production services,medical and health care services, or education and training services as definedin this chapter.
"Taxes due the State" means incometaxes due under chapter 235.
"Telecommunication services" meansterrestrial (copper and optical fiber cable) and satellite information deliverysystems, switching systems, ground stations, and call centers, but not consumerservices. [L 1986, c 78, pt of ยง1; am L 1988, c 141, ยง17; am L 1989, c 390, ยง1;am L 1990, c 293, ยง8; am L 1993, c 17, ยง1; am L 1995, c 91, ยง2; am L 1996, c286, ยง1; am L 1997, c 262, ยง1; am L 2000, c 118, ยง2 and c 160, ยง2; am L 2002, c122, ยง2; am L 2008, c 143, ยง3; am L 2009, c 174, ยง2]