There is a Prince George's County New Jobs Tax Credit and an Enhanced New Jobs Tax Credit against the County property tax imposed on real property owned or leased by a business entity or its affiliates and on personal property owned by that business entity or its affiliates if the business entity qualifies for either credit under this Subdivision. A tax credit may not be granted under this Subdivision if: the business entity has moved the operations which are located on new or expanded premises from another county (including Baltimore City) in Maryland; the business entity or another taxpayer has been given a tax credit or exemption for the new or expanded premises during the same taxable year under any other state or county law; or the location of the new or expanded premises is inconsistent with any applicable land use master plan. To qualify for a credit under this Subdivision, the new or expanded premises must be located in a priority funding area as designated in Title 5, Subtitle 7B of the State Finance and Procurement Article of the Maryland Code. To qualify for a credit against property tax imposed on personal property, a business entity must certify that the personal property is located on premises that qualify for a new jobs tax credit or enhanced new jobs tax credit under this Subdivision.