The following words and phrases when used in this article shall have the meanings given to them in this section unless the context clearly indicates otherwise:

“Entertainment business financial management firm.” An entity with no employees or operations in the zone organized separately from a qualified business operating in the facility or the zone which is primarily in the business of providing management services to entertainers which may include, but is not limited to, accounting and tax services, royalty management, touring services, domestic and foreign tax planning and compliance, insurance, financial planning services and estate planning services.

“Facility.” A facility as defined in section 1902-B of the Tax Reform Code of 1971.¹

“Master list.” A master list as defined in section 1902-B of the Tax Reform Code of 1971.

“Operating organization.” An operating organization as defined in section 1902-B of the Tax Reform Code of 1971.

“Qualified business.” A qualified business as defined in section 1902-B of the Tax Reform Code of 1971.

“Tax Reform Code of 1971.” The act of March 4, 1971 (P.L. 6, No. 2),² known as the Tax Reform Code of 1971.

“Zone.” A neighborhood improvement zone as defined in section 1902-B of the Tax Reform Code of 1971.