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:

“Bonds.” Includes notes, instruments, refunding notes and bonds and other evidences of indebtedness or obligations.

“Capital Facilities Debt Enabling Act.” The act of February 9, 1999 (P.L. 1, No. 1),¹ known as the Capital Facilities Debt Enabling Act.

“City.” A city of the third class with, on the date of the designation of a neighborhood improvement zone by the contracting authority, a population of at least 106,000, based on the most recent Federal decennial census.

“Contracting authority.” An authority created under 53 Pa.C.S. Ch. 56 (relating to municipal authorities) for the purpose of designating a neighborhood improvement zone and constructing a facility or other authority created under the laws of this Commonwealth which is eligible to apply for and receive redevelopment assistance capital grants under Chapter 3 of the act of February 9, 1999 (P.L. 1, No. 1),² known as the Capital Facilities Debt Enabling Act.

“Department.” The Department of Revenue of the Commonwealth.

“Earned income tax.” A tax or portion of a tax imposed on earned income within a neighborhood improvement zone under the act of December 31, 1965 (P.L. 1257, No. 511),³ known as The Local Tax Enabling Act, which a city, or a school district contained entirely within the boundaries of or coterminous with the city, is entitled to receive.

“Facility.” A stadium, arena or other structure owned or leased by a professional sports organization at which professional athletic events are conducted in the presence of individuals who pay admission to view the event constructed or operated by the contracting authority.

“Facility complex.” A development or complex of residential, commercial, exhibition, hospitality, conference, retail and community uses which includes a stadium arena or other place owned, leased or utilized by a professional sports organization at which a professional athletic event or other events are conducted in the presence of individuals who pay admission to view the event.

“Fund.” A Neighborhood Improvement Zone Fund established under section 1904-B.⁴

“Master list.” A list maintained by the contracting authority of the legal business names, principal business addresses within a neighborhood improvement zone and parcel numbers of all qualified businesses which are required to file reports for the calendar year under section 1904-B(a.1)(1). The term shall also include the name, telephone number and e-mail address of the person employed by the qualified business who is primarily responsible for completing reports for the qualified business required under section 1904-B(a.1).

“Neighborhood improvement zone.” A neighborhood improvement zone designated by the contracting authority for the purposes of neighborhood improvement and development within a city.

“Operating organization.” An entity which contracts directly with the contracting authority to lease or operate a facility.

“Professional sports organization.” A sole proprietorship, corporation, limited liability company, partnership or association that meets all of the following:

“Qualified business.” An entity authorized to conduct business in this Commonwealth which is located or partially located within a neighborhood improvement zone and is engaged in the active conduct of a trade or business for the taxable year. An agent, broker or representative of a business shall not be considered to be in the active conduct of trade or business for the business.