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"Prohibited Activities Restrictions" means those restrictions described in Section 6 of this <br />Compliance Agreement. <br />"Prohibited Facilities" means (a) any airplane, skybox or other private luxury box, health <br />club facility or store the principal business of which is the sale of alcoholic beverages for <br />consumption off premises and (b) any private or commercial golf course, country club, massage <br />parlor, hot tub facility, suntan facility, racetrack or other facility used for gambling. <br />"Qualified Business" means any trade or business. For purposes the definition of <br />"Qualified Business", the rental to others of real property located in the Qualified Empowerment <br />Zone shall be treated as a Qualified Business, if, and only if, (a) the property is not residential <br />rental property (as defined in Section 168(e)(2) of the Code) and (b) at least 50 percent of the <br />gross rental income from the real property is from Empowerment Zone Businesses. For" <br />purposes of (b), the lessor of the property may rely on a lessee's certification that such lessee is <br />an Empowerment Zone Business. <br />For purposes of the definition of "Qualified. Business", the rental to others of tangible <br />personal property shall be treated as a Qualified Business if and only if at least 50 percent of the <br />rental of such property is by Empowerment Zone Businesses or by residents of the Qualified <br />Empowerment Zone. <br />The term "Qualified Business" shall not include any Prohibited Activities. <br />"Qualified Business Entity" means, with respect to any taxable year, any corporation or <br />partnership if for such year: <br />(a) every trade or business of such entity is the active conduct of a Qualified <br />Business within the Qualified Empowerment Zone; <br />(b) at least 50 percent of the total gross income of such entity is derived from <br />the active conduct of such business; <br />(c) a Substantial Portion of the use of the tangible property of such entity <br />(whether owned or leased) is within the Qualified Empowerment Zone; <br />(d) a Substantial Portion of the intangible property of such entity is used in the <br />active conduct of any such business; <br />(e) a Substantial Portion of the services performed for such entity by its <br />employees are performed in the Qualified Empowerment Zone; <br />(f) at least 35 percent of the entity's employees are residents of the Qualified <br />Empowerment Zone; <br />(g) less than 5 percent of the average of the unadjusted bases of the property <br />of such entity is attributable to collectibles (as defined in Section 408(m)(2) of the Code) <br />other than collectibles that are held primarily for sale to customers in the ordinary course <br />of such entity's business; and <br />06- 514.os 16 <br />