2. The commissioner shall establish procedures for a business entity to submit applications. As part of the application, each business entity must:

1. (a) provide evidence in a form and manner prescribed by the commissioner of their business eligibility;
2. (b) provide the license or registration issued to the business entity, directly or through a third party, by the office to operate a child care program indicating the number of child care seats created or, in the case of a child care program that has experienced an expansion of child care seats, the license or registration issued by the office demonstrating such expansion;

3. (c) provide evidence in a form and manner prescribed by the commissioner establishing:

   1. (i) the total number of child care seats that were occupied during the service year;
   2. (ii) of such total number of child care seats that were occupied, the number of infant child care seats that were occupied and the number of toddler child care seats that were occupied;
   3. (iii) that, to the extent the business entity, directly or through a third party, has expanded child care, the number of child care seats in existence before such expansion and the number of such child care seats that were occupied before such expansion; and
   4. (iv) that the costs imposed on the business entity's employees for such child care program do not exceed forty percent of the child care rate;
4. (d) agree to allow the department of taxation and finance to share the business entity's tax information relevant to the administration of this title with the office. However, any information shared as a result of this title shall not be available for disclosure or inspection under the state freedom of information law;
5. (e) allow the office and its agents access to any and all books and records the office may require to monitor compliance; and
6. (f) agree to provide any additional information required by the office relevant to this title.