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 Depart-ment 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.

(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.

(11) "Taxpayer."^[382] 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^[383] or credits set forth in this Chapter.

(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 or the Philadelphia Keystone Opportunity Expansion Zone.^[384]