In this subtitle the following words have the meanings indicated. “Benefit year” means a taxable year in which a qualified business entity claims a program benefit established under § 6–805 of this subtitle. “Business entity” means a person conducting or operating a trade or business that is: primarily engaged in activities that, in accordance with the North American Industrial Classification System (NAICS), United States Manual, United States Office of Management and Budget, 2012 Edition, would be included in Sector 31, 32, or 33; or located in an opportunity zone. “Business entity” does not include: a refiner, as defined in § 10–101 of the Business Regulation Article; a person conducting or operating a trade or business that is: providing adult entertainment, as determined by the Department; primarily engaged in retail activities, unless the person is operating a grocery store located in an opportunity zone; or primarily engaged in the sale or distribution of alcoholic beverages; or the following entities: a private or commercial golf course or country club; a tanning salon; or a bail bondsman. “Eligible project” means a facility operated by a business entity in a Tier I area or Tier II area. “Existing business entity” means a business entity that is located in the State at the time it notifies the Department under § 6–803(c) of this subtitle. “Grocery store” has the meaning stated in § 9–254 of the Tax – Property Article. “New business entity” means a business entity that is not located in the State at the time it notifies the Department under § 6–803(b) of this subtitle. “Opportunity zone” means an area that has been designated as a qualified opportunity zone in the State under § 1400Z–1 of the Internal Revenue Code. “Program” means the More Jobs for Marylanders Program established under this subtitle. “Qualified business entity” means a new business entity or an existing business entity operating an eligible project under this subtitle. “Qualified position” means a position that: is full–time and of indefinite duration; except as provided in item 2 of this item, for a position in a facility that is located in an opportunity zone, pays an average annual salary that exceeds $50,000; or for a position in a facility of a business entity described under subsection (c)(1)(i) of this section that is provided a certificate under § 6–805 of this subtitle before June 1, 2022, pays at least 120% of the State minimum wage; or for a position in a facility of a business entity described under subsection (c)(1)(i) of this section that is provided a certificate under § 6–805 of this subtitle on or after June 1, 2022, pays at least 150% of the State minimum wage; is located in a facility; is newly created at a single facility 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 facility of a business entity in the State to another 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. “Tier I area” means: a Tier I county, as defined in § 1–101 of this article; a county designated by the Department that is not a county described in item (1) of this subsection, not to exceed three counties; or an opportunity zone. “Tier II area” means an area that is not an area described in subsection (l) of this section.