Whenever used in this Article, unless a different meaning clearly appears from the context:
(a) "Project" or "development project" includes any industrial or commercial project which is a capital project comprising of an industrial or manufacturing plant or a commercial facility, including one or more buildings or other structures, whether or not on the same site or sites; any rehabilitation, improvement, renovation or enlargement of, or any addition to, any building or structures for use as a commercial facility or factory, mill, processing plant, assembly plant, fabricating plant, industrial distribution center, repair, overhaul or service facility, test facility, and other facilities, including research and development for manufacturing, processing, assembling, repairing, overhauling, servicing, testing or handling of any products or commodities embraced in any industrial or manufacturing plant; and including also the sites thereof and other rights in land therefor, whether improved or unimproved, machinery, equipment, site preparation and landscaping, and all appurtenances and facilities incidental thereto such as warehouses, utilities, access roads, railroad sidings, truck docking and similar facilities, parking facilities, dockage and other improvements necessary or convenient for any manufacturing or industrial plant.
(b) "Project costs" means and includes the sum total of all reasonable or necessary costs incidental to the acquisition, construction, reconstruction, repair, alteration, improvement and extension of a project, including, without limitation, the cost of studies and surveys; plans, specifications, architectural and engineering services; legal, marketing or other special services; financing, acquisition, demolition, construction and equipment costs and site development of new and rehabilitated buildings, rehabilitation, reconstruction, repair or remodeling of existing buildings or all other necessary and incidental expenses, including an initial bond and interest reserve together with interest on bonds issued to finance a project to a date six (6) months subsequent to the estimated date of completion and any costs or expenses which may be included under the provisions of Section 103(b) of the internal Revenue Code of 1954, as amended. (Ord. 0-81-26, 4-6-81)