evidence: "Shellfish farm market" means a structure co-located with a shellfish post-harvest activities facility that is part of the shellfish aquaculture management unit used for the wholesale or retail marketing of the shellfish output of a shellfish commercial farm, and products that contribute to farm income, except that if a shellfish farm market is used for retail marketing at least 51 percent of the annual gross sales of the retail farm market shall be generated from sales of shellfish output of the shellfish commercial farm, or at least 51 percent of the sales area shall be devoted to the sale of shellfish output of the shellfish commercial farm. "Shellfish post-harvest activities" means the storage, processing, and packaging activities carried out at a shellfish aquaculture management unit. "Single enterprise" means a person, including a business entity, that coordinates operations and combines resources in pursuit of the same business purpose, as evidenced by items including, but not limited to: common owners, principals, managers, directors, shareholders, or employees; integrated business records, financial statements, and tax returns; shared business resources; centralized accounting processes; commingling of income or expenses; the sharing of profits, losses, or liabilities; or common bank accounts.