(1) “Audio data content” means any recordable form of audio or MIDI information in any digital or analog format resulting from either the recording process, capturing the audio data or the mixing and mastering process.
(2) “Certificate” means the Certificate of Tax Incentive Benefits issued under this subchapter to a Virgin Islands company engaged in filmmaking or the recording of audio in a local music studio.
(3) “Commissioner” means the Commissioner of the Department of Tourism or the Commissioner's designee.
(4) “Director” means the Director of the Office of Film and Music Promotion established in section 747b.
(5) Deleted.
(6) “Music recording” means all forms, steps or techniques involved in the recording of audio for commercial purposes-including non-musical audio recording such as “books on tape” or voice-overs-for release on any media, including compact discs, digital downloads, digital streaming, or any other vehicle for such transmittal.
(7) “Local music studio” means a music recording facility located in the Virgin Islands that has a business license for the purpose of operating a music studio, and has been in operation for a minimum of two years before applying for a certificate for tax benefits or governmental promotion or subsidies to the studio's clients under this subchapter.
(8) “Local musician” means a musician or music engineer who is a bona fide resident in the Virgin Islands pursuant to section 26 U.S.C. § 932(c) for a minimum of one before applying for a certificate for tax benefits or governmental promotion or subsidies to the corporation that hires the musician under this subchapter.
(9) “Office” means the Office of Film and Music Promotion established in section 747a.
(10) Deleted.
(11) “Virgin Islands” means the Virgin Islands, as defined in section 2 of the Revised Organic Act of the Virgin Islands.