; and (ii) the payroll expenses and owner compensation of the eligible entity directly relating to recreational services under the special use permit, as calculated based on the average of the 3 previous years; and (B) the full gross revenue of the eligible entity, during the covered period, directly relating to recreational services under the special use permit. (2) Certain entities Subject to paragraph (3), in the case of an eligible entity that has been a holder of a special use permit for less than 3 years, the amount of a payment under this section shall be an amount equal to the lesser of— (A) the operating expenses of the eligible entity, during the covered period, directly relating to recreational services under the special use permit during the covered period; and (B) $30,000. (3) Limitation An eligible entity shall not receive any amount under this section that covers expenses or compensation described in paragraphs (1) and (2) for which assistance has been provided under— (A) section 7(a)(36) of the Small Business Act ( 15 U.S.C. 636(a)(36) ); (B) section 7(b)(2) of that Act ( 15 U.S.C. 636(b)(2) ); or (C) section 12005 of the CARES Act ( Public Law 116–136 ). (f) Duties of eligible entities (1) In general An eligible entity shall use a payment received under this section to continue business operations of the eligible entity. (2) Condition As a condition on the receipt of a payment under this section, an eligible entity shall retain not less than— (A) 70 percent of the full-time equivalent positions of the eligible entity, based on the average number of full-time equivalent positions of the eligible entity during the comparable period, as determined by the Secretary concerned, over the 3 previous years