Definitions for This Chapter

Unless it is plainly evident from the context that a different meaning is intended, words and phrases used in this Chapter are defined as follows:means the Council of the County of Kaua'i.means the Department of Business, Economic Development and Tourism, State of Hawai'i.means any corporation, partnership, or sole proprietorship authorized to do business in the State as defined in Section 209E-2, H.R.S. as follows, and as may be amended:Subject to the State corporate or individual income tax under Chapter 235, Hawai'i Revised Statutes; the public service company tax under Chapter 239, Hawai'i Revised Statutes; or the bank and financial corporation tax under Chapter 241, Hawai'i Revised Statutes;Engaged in manufacturing, the wholesale sale of tangible personal property, or a service business or calling or engaged in producing agricultural products where the business is a producer as defined in Section 237-5, Hawai'i Revised Statutes; andQualified under Section 209E-9, Hawai'i Revised Statutes, which includes gross receipts and employment criteria.means any corporation, partnership, or sole proprietorship that acts upon or processes tangible personal property, such as cleaning, repair and maintenance, and does not mean activities which are not performed upon tangible personal property.