Definitions

The following words and terms, when used in this Chapter, shall have the following meaning, unless the context clearly indicates otherwise:    "Full-time equivalent employees" means those employees who are employed for one full year.    "New employees" means those employees who constitute a net increase in total employment as compared with employment levels prior to the starting date of business expansion and whose employment is directly attributable to such expansion. SUBCHAPTER 3. PROCEDURAL RULES