As herein used in this part:

1. (1) “Appropriate early childhood program” means a developmentally appropriate program for young children approved by the Division of Child Care and Early Childhood Education;

2. (2) “Childcare facility” means any facility that provides care, training, education, custody, or supervision for any unrelated minor child whether or not the facility:

   1. (A) Is operated for profit; and
   2. (B) Makes a charge for the services offered by it; and

3. (3) “Direct operating costs” means:

   1. (A) The cost of food and beverages provided to the children;
   2. (B) The cost of labor for personnel whose services are performed exclusively on the premises of the childcare facility for the care of the children and all related employment taxes are paid by the employer; and
   3. (C) All materials and supplies necessary to operate the childcare facility.