In this subtitle the following words have the meanings indicated. “Development costs” means the costs incurred to develop, redevelop, or expand a neighborhood business development project. “Development costs” includes the costs of: necessary studies, surveys, plans, and specifications; architectural, engineering, or other special services, including flood plain studies, environmental audits, and critical area or wetland assessments; land and improvements; site preparation; construction, reconstruction, and rehabilitation; machinery, equipment, and furnishings; essential operating costs, including working capital and occupancy expenses; indemnity and surety bonds and premiums on insurance; temporary relocation expenses; and other costs determined to be acceptable by the Department. “Eligible opportunity zone” means an area designated as a qualified opportunity zone under § 1400Z–1 of the Internal Revenue Code that is located in Allegany County, Garrett County, Somerset County, or Wicomico County. “Food desert” means the part of a priority funding area or an eligible opportunity zone designated by the Secretary under § 6–308(c) of this subtitle. “Fund” means the Neighborhood Business Development Fund. “Microenterprise” means a business that qualifies as a microenterprise under § 6–302 of this subtitle. “Priority funding area” means an area designated as a priority funding area under § 5–7B–02 of the State Finance and Procurement Article. “Program” means the Neighborhood Business Development Program. “Project” means a neighborhood business development project that receives financial assistance from the Fund. “Project” includes: a microenterprise project that receives financial assistance from the Fund; and a food desert project that receives financial assistance from the Fund. “Small business” means a business that qualifies as a small business under § 6–302 of this subtitle. “Sustainable community” means the part of a priority funding area that: as determined by the Sustainable Growth Subcabinet, satisfies the requirements of § 6–205 of this title; has been designated as a BRAC Revitalization and Incentive Zone under Title 5, Subtitle 13 of the Economic Development Article; or has been designated a transit–oriented development under § 7–101 of the Transportation Article.