Whereas, recreational businesses and the areas of the State that they serve are in need of economic support, and providing tax incentives to recreational businesses in rural portions of the State would improve the economic climate of those areas; and

Whereas, in the judgment of the Legislature, these facts create an emergency within the meaning of the Constitution of Maine and require the following legislation as immediately necessary for the preservation of the public peace, health and safety; now, therefore,

Be it enacted by the People of the State of Maine as follows:

Sec. 1. 30-A MRSA c. 206, sub-c. 5 is enacted to read:

SUBCHAPTER 5

PINE TREE RECREATION ZONE

§5250-Q.__Definitions

As used in this subchapter, unless the context otherwise indicates, the following terms have the following meanings.

1.__Affiliated business.__"Affiliated business" means a member of a group of 2 or more businesses in which more than 50% of the voting stock of each member corporation or more than 50% of the ownership interest in a business other than a corporation is directly or indirectly owned by a common owner or owners, either corporate or noncorporate, or by one or more of the member businesses.

2.__Base level of employment. "Base level of employment" means the greater of either the total employment in the state of a business and its affiliated businesses as of the December 31st immediately preceding its certification as a qualified Pine Tree Recreation Zone business or its average employment during the base period.

3.__Base period.__"Base period" means the 3 calendar years prior to the year in which a business is certified as a qualified Pine Tree Recreation Zone business.

4.__Commissioner.__"Commissioner" means the Commissioner of Economic and Community Development.