To qualify for a project tax credit, a person shall be certified by the Secretary as meeting the requirements of this subtitle and as being eligible for the tax credit. The Secretary may not certify a person as a qualified business entity unless the person notifies the Department of its intent to seek certification before hiring any qualified employees to fill the qualified positions necessary to satisfy the employment threshold under subsection (b)(2) of this section. To be eligible for a project tax credit, a person shall: establish or expand a business facility that: is located in a Tier I county; and is located in a priority funding area under § 5–7B–02 of the State Finance and Procurement Article; or is eligible for funding outside of a priority funding area under § 5–7B–05 or § 5–7B–06 of the State Finance and Procurement Article; or is located in a qualified opportunity zone designated under § 1400Z–1 of the Internal Revenue Code in Allegany County, Garrett County, Somerset County, or Wicomico County; during any 24–month period, create at least the number of qualified positions at the new or expanded business facility specified in § 6–403(b) of this subtitle; and be primarily engaged at the new or expanded business facility in any combination of: manufacturing or mining; transportation or communications; filmmaking, resort business, or recreational business; 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; other business services; or the growth, processing, or dispensing of cannabis in accordance with the laws of the State. To be certified as a qualified business entity for a project tax credit, a person shall submit to the Secretary an application that specifies: the effective date of the start–up or expansion; the number of full–time employees 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 Secretary requires by regulation. The Secretary may require any information required under this section to be verified by an independent auditor that the qualified business entity selects.