The Secretary or the Secretary’s designee shall certify a person as a qualified business entity if the person meets the requirements of this section. A person may not be certified as a qualified business entity under subsection (b)(1) of this section unless the person notifies the Department of its intent to seek certification before hiring any qualified employees to fill the qualified positions necessary to meet the requirements of subsection (b)(1)(i) of this section. To be eligible for a tax credit under this subtitle: a person shall establish or expand a business facility in the State that: during any 24–month period creates at least: 60 qualified positions; 25 qualified positions if the business facility established or expanded is located in a State priority funding area; or 10 qualified positions in a county with: an annual average employment that is less than 75,000; or a median household income that is less than two–thirds of the statewide median household income; and is primarily engaged in: manufacturing or mining; transportation or communications; agriculture, forestry, or fishing; research, development, or testing; biotechnology; computer programming, information technology, or other computer–related services; central services for a business entity engaged in financial services, real estate services, or insurance services; the operation of central administrative offices; the operation of a company headquarters other than the headquarters of a professional sports organization; the operation of a public utility; warehousing; business services, if the business facility established or expanded is located in a State priority funding area; entertainment, recreation, cultural, or tourism–related activities in a multi–use facility located within a revitalization area if the facility: generates a minimum of 1,000 new full–time equivalent filled positions in a 24–month period; and is not primarily used by a professional sports franchise or for gaming; or the growth, processing, or dispensing of cannabis in accordance with the laws of the State; or a small business shall hire at least one qualified veteran employee for a full–time position in the State. To be certified as a qualified business entity for a tax credit under subsection (b)(1) of this section, a person shall submit to the Department an application that specifies: the effective date of the start–up or expansion; the number of full–time employees existing before the start–up or expansion and the payroll of the existing employees; the number of qualified positions created and qualified employees hired and the payroll of the new qualified employees; and any other information that the Department requires by regulation. To be certified as a qualified business entity for a tax credit under subsection (b)(2) of this section, a small business shall submit to the Department an application that specifies: the name of the small business; information identifying the name and date of hire of the qualified veteran employee; proof of the wages paid to the qualified veteran employee; and any other information that the Department requires by regulation. When determining whether a business facility is engaged in a qualifying activity described in subsection (b)(1)(ii) of this section, the Department shall consider the definitions set forth in the North American Industry Classification System. The Department may require that any information provided under subsection (c) of this section be verified by the Maryland Department of Labor.