B.__"Payroll" means the total amount paid in this State during the tax period by the taxpayer for compensation, including wages, pretax employee contributions made to a benefit package and employer contributions made to an employee benefit package.

Sec. 17. 36 MRSA §6753, sub-§1, as enacted by PL 1995, c. 669, §5, is repealed.

Sec. 18. 36 MRSA §6753, sub-§1-A is enacted to read:

1-A. 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.

Sec. 19. 36 MRSA §6753, sub-§2, as enacted by PL 1995, c. 669, §5, is repealed.

Sec. 20. 36 MRSA §6753, sub-§3-A is enacted to read:

3-A.__Average employment during base period.__"Average employment during the base period" for a business means the total number of employees of that business as of each March 31st, June 30th, September 30th and December 31st of the base period, divided by 12.

Sec. 21. 36 MRSA §6753, sub-§4, as enacted by PL 1995, c. 669, §5, is amended to read:

4. Base level of employment. "Base level of employment" means the greater of either the total employment of a business as of the March 31st, June 30th, September 30th and December 31st of the calendar year immediately preceding the application for approval of the employment tax increment financing development program divided by 4 or its average employment during the base period.

Sec. 22. 36 MRSA §6753, sub-§7, as enacted by PL 1995, c. 669, §5, is amended to read:

7. Employment tax increment. "Employment tax increment" means that level of employment, payroll and state income withholding taxes attributed to qualified employees employed by a qualified business above the base level for the qualified