Major commercial entertainment and tourism area means an area that may include, but not be limited to, a major multi-sport athletic complex.
Adult entertainment means any exhibition of any adult-oriented: motion pictures, live performance, computer or CD Rom generated images, displays of adult-oriented images or performances derived or taken from the internet, displays or dance of any type, which has a substantial portion of such performance any actual or simulated performance of specified sexual activities or exhibition and viewing of specified anatomical areas, removal or partial removal of articles of clothing or appearing unclothed, pantomime, modeling, or any other personal service offered customers.
Tourism destination project means a qualified non-gaming
Commercial domicile means the principal place from which the trade or business of the taxpayer is directed or managed.
Commercial establishment means a place of business which is at all times equipped with sufficient tables and seats to accommodate twenty-five persons at one time, and the licensed premises of which conform to the standards and specifications of the division.