The following words and phrases when used in this Chapter shall have the meanings given to them in this Section unless the context clearly indicates otherwise:
(1) "Act." The Pennsylvania Keystone Opportunity Zone Act of Oct. 6, 1998, P.L. 705, No. 92.
(2) "Business." An association, partnership, corporation, sole proprietorship, limited partnership, joint venture, limited liability partnership, trust, limited liability corporation or employer.
(3) "DCED." The Department of Community and Economic Development of the Commonwealth.
(4) "Department." The Department of Revenue of the City of Philadelphia.
(5) "Domicile." The place where a person has a true and fixed home and principal establishment for an indefinite time and to which, whenever absent, that person intends to return. Domicile continues until another place of domicile is established.
(5.1) EDD Act. The First Class Cities Economic Development District Act, Act of December 1, 2004, No. 226.
(6) "Net Profits Tax." The tax on net profits imposed under Chapter 19-1500 and the PICA tax on net Profits imposed under Chapter 19-2800.
(7) "PICA." The Pennsylvania Intergovernmental Cooperation Authority.
(8) "Person." Any natural person.
(9) "Qualified business." Any business authorized to do business in this Commonwealth that is located within the Zone and is engaged in the active conduct of a trade or business in accordance with the requirements of Section 19-3204.
(10) "Resident." A person who is domiciled and resides in the Zone.
(10.1) "SDA Act." The Strategic Development Areas Act, Act of November 20, 2006, No. 151.
(11) "Taxpayer." Any person or business required by this Title or by state law to file a return or pay a tax, prior to accounting for any abatements, exemptions or credits set forth in this Chapter.
(11.1) "Unoccupied property." A parcel that is not occupied on September 8, 2008. Construction activity on a parcel shall not constitute occupation of the parcel.
(12) "Wage tax." The tax on salaries, wages, commissions and other compensation imposed under Chapter 19-1500 and the PICA tax on salaries, wages, commissions and other compensation imposed under Chapter 19-2800.
(13) "Zone." The Philadelphia Keystone Opportunity Zone, the Philadelphia Keystone Opportunity Expansion Zone, the Philadelphia Keystone Opportunity Improvement Zone, the Philadelphia Economic Development District, the Philadelphia Strategic Development Area, the Additional Philadelphia Keystone Opportunity Expansion Zone, or the Additional Philadelphia Keystone Opportunity Zone.