For the purposes of this part, the term:
(1) “Department” means the Department of Administrative Services.
(2) “Georgia resident business” means any business that regularly maintains a place from which business is physically conducted in Georgia for at least one year prior to any bid or proposal to the state or a new business that is domiciled in Georgia and which regularly maintains a place from which business is physically conducted in Georgia; provided, however, that a place from which business is conducted shall not include a post office box, a leased private mailbox, site trailer, or temporary structure.
(3) “Small business” means a business which is independently owned and operated and:
(A) Tier one: has ten or fewer employees or $1 million or less in gross receipts per year;
(B) Tier two: has 100 or fewer employees or $10 million or less in gross receipts per year; or
(C) Tier three: has 300 or fewer employees or $30 million or less in gross receipts per year.