In this subtitle the following words have the meanings indicated. “Credit year” means the taxable year in which a qualified business entity claims the credit allowed in accordance with § 6–304(a) of this subtitle. “Qualified business entity” means a person conducting or operating a trade or business in the State that is certified in accordance with § 6–303 of this subtitle as qualifying for the tax credit under this subtitle. For a person engaged in a business activity described in § 6–303(b)(1)(ii)13 of this subtitle, “qualified business entity”: includes a person owning or operating the multi–use facility in which the entertainment, recreation, cultural, or tourism–related activities are operated; and does not include any separate entity that leases retail space at the facility. “Qualified position” means: if the position is filled before October 1, 2021, a position that: is full–time and of indefinite duration; pays at least 120% of the State minimum wage; is located in the State; is newly created as a result of the establishment or expansion of a business facility in a single location in the State; and is filled; and if the position is filled on or after October 1, 2021, a position that: is full–time and of indefinite duration; pays at least: for an employee classification for which there is a prevailing wage rate, as defined under § 17–201 of the State Finance and Procurement Article, the prevailing wage; or for any other employee classification, 150% of the State minimum wage; is located in the State; provides career advancement training; affords the employee the right to collectively bargain for wages and benefits; provides paid leave; is considered covered employment for purposes of unemployment insurance benefits in accordance with Title 8 of the Labor and Employment Article; entitles the employee to workers’ compensation benefits in accordance with Title 9 of the Labor and Employment Article; offers employer–provided health insurance benefits with monthly premiums that do not exceed 8.5% of the employee’s net monthly earnings; offers retirement benefits; is newly created as a result of the establishment or expansion of a business facility in a single location in the State; and is filled. “Qualified position” does not include a position that is: created when an employment function is shifted from an existing business facility of a business entity in the State to another business facility of the same business entity if the position is not a net new job in the State; created through a change in ownership of a trade or business; created through a consolidation, merger, or restructuring of a business entity if the position is not a net new job in the State; created when an employment function is contractually shifted from an existing business entity to another business entity in the State if the position is not a net new job in the State; or filled for a period of less than 12 months. For a person engaged in a business activity described in § 6–303(b)(1)(ii)13 of this subtitle, “qualified position” does not include any position other than a position engaged in: the operation of entertainment, recreation, cultural, or tourism–related activities within the multi–use facility; or management, marketing, building maintenance, hotel services, or security for the multi–use facility. “Qualified veteran employee” means an individual who: is a veteran; and is a qualified veteran as defined under § 51(d)(3)(A) of the Internal Revenue Code for purposes of the federal Work Opportunity Tax Credit. “Revitalization area” means: an enterprise zone designated by the Secretary under § 5–704 of this article; an enterprise zone designated by the United States government under 42 U.S.C. §§ 11501 through 11505; an empowerment zone or enterprise community designated by the United States government under 26 U.S.C. §§ 1391 through 1397F; a sustainable community, as defined in § 6–301 of the Housing and Community Development Article; or a Tier I county. “Small business” means an individual, a partnership, a limited partnership, a limited liability partnership, a limited liability company, or a corporation that employs 50 or fewer total full–time employees. “State priority funding area” means: a municipal corporation; Baltimore City; a sustainable community, as defined in § 6–301 of the Housing and Community Development Article; an enterprise zone designated by the Secretary under § 5–704 of this article; an enterprise zone designated by the United States government under 42 U.S.C. §§ 11501 through 11505; those areas of the State located between Interstate Highway 495 and the District of Columbia; those areas of the State located between Interstate Highway 695 and Baltimore City; any area in a county designated by the county as a priority funding area under § 5–7B–03(c) of the State Finance and Procurement Article; that portion of the Port Land Use Development Zone, as defined in § 6–501 of the Transportation Article, that has been designated as an area appropriate for growth in a county comprehensive master plan; and a qualified opportunity zone designated under § 1400Z–1 of the Internal Revenue Code in Allegany County, Garrett County, Somerset County, or Wicomico County.