C.__It demonstrates that the establishment of operations within the Pine Tree Development Zone would not occur absent the availability of the benefits described in subsection 7; and

D.__It is not engaged in retail operations.

Upon review and determination by the commissioner that a business is a qualified Pine Tree Development Zone business, the commissioner shall issue a certificate of qualification to the business.

11.__Qualified Pine Tree Development Zone employees.__ "Qualified Pine Tree Development Zone employees" means new, full-time employees hired in the State by a qualified Pine Tree Development Zone business and for whom a retirement program subject to the federal Employee Retirement Income Security Act of 1974, 29 United States Code, Sections 101 to 1461, as amended, and group health insurance are provided, and whose income derived from employment with the applicant, calculated on a calendar year basis, is greater than the average annual per capita income in the county in which the qualified employee is employed and whose state income withholding taxes are subject to reimbursement to the qualified Pine Tree Development Zone business under this subchapter.__Qualified Pine Tree Development Zone employees must be residents of the State.

12. Retail operations. "Retail operations" means sales of consumer goods for household use to consumers who personally visit the business location to purchase the goods.

13.__Targeted technology sector.__"Targeted technology sector" means an industry sector receiving sut through the Applied Technology Development Center System under Title 5, section 15321.

14.__Tax increment financing.__"Tax increment financing" means financing provided under section 5227.

§5247.__Pine Tree Development Zones

1.__Creation; application.__One or more municipalities, or an organization representing one or more municipalities, referred to throughout this subchapter as "applicant," may apply to the commissioner for the designation of a Pine Tree Development Zone