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| 5.__Base period.__"Base period" means the 3 calendar years prior | | to the year in which a business is certified as a qualified Pine | | Tree Development Zone business. |
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| | | 6.__Commissioner.__"Commissioner" means the Commissioner of | | Economic and Community Development. |
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| | | 7.__Department.__"Department" means the Department of Economic | | and Community Development. |
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| | | 8.__Financial services.__"Financial services" means services | | provided by an insurance company subject to taxation under Title | | 36, chapter 357; a financial institution subject to taxation | | under Title 36, chapter 819; or a mutual fund service provider as | | defined in Title 36, section 5212, subsection 1, paragraph E. |
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| | | 9.__Labor market average weekly wage.__"Labor market average | | weekly wage" means the average weekly wage as published by the | | Department of Labor for the labor market or markets in which | | potential qualified Pine Tree Development Zone employees are | | located for the 12 most recently reported months preceding the | | date of application for zone designation. |
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| | | 10.__Labor market unemployment rate.__"Labor market | | unemployment rate" means the average unemployment rate as | | published by the Department of Labor for the labor market or | | markets in which potential qualified Pine Tree Development Zone | | employees are located for the 12 most recently reported months | | preceding the date of application for zone designation. |
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| | | 11.__Manufacturing.__"Manufacturing" means the production of | | tangible personal property intended to be sold or leased | | ultimately for final use or consumption or the production of | | tangible personal property pursuant to a contract with the | | Federal Government or any agency thereof. |
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| | | 12.__Person.__"Person" has the same meaning as defined in | | Title 36, section 111, subsection 3. |
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| | | 13.__Pine Tree Development Zone. "Pine Tree Development Zone" | | or "zone" means a specified area within the boundaries of a unit | | of local government, or within the boundaries of cooperating | | units of local government in a multijurisdictional application, | | that has been designated by the commissioner as a Pine Tree | | Development Zone in accordance with section 5250-J. |
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| | | 14.__Pine Tree Development Zone benefits. "Pine Tree | | Development Zone benefits" means: |
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