(1) "Agreement" means an oral or written agreement between a: (a) (i) county; or (ii) municipality; and (b) person.

(a) (i) county; or (ii) municipality; and

(i) county; or

(ii) municipality; and

(b) person.

(2) "Municipality" means a: (a) city; (b) town; or (c) metro township.

(a) city;

(b) town; or

(c) metro township.

(3) "Payment" includes: (a) a payment; (b) a rebate; (c) a refund; or (d) an amount similar to Subsections (3)(a) through (c).

(a) a payment;

(b) a rebate;

(c) a refund; or

(d) an amount similar to Subsections (3)(a) through (c).

(4) "Regional retail business" means a: (a) retail business that occupies a floor area of more than 80,000 square feet; (b) dealer as defined in Section 41-1a-102; (c) retail shopping facility that has at least two anchor tenants if the total number of anchor tenants in the shopping facility occupy a total floor area of more than 150,000 square feet; or (d) grocery store that occupies a floor area of more than 30,000 square feet.

(a) retail business that occupies a floor area of more than 80,000 square feet;

(b) dealer as defined in Section 41-1a-102;

(c) retail shopping facility that has at least two anchor tenants if the total number of anchor tenants in the shopping facility occupy a total floor area of more than 150,000 square feet; or

(d) grocery store that occupies a floor area of more than 30,000 square feet.

(5) (a) "Sales and use tax" means a tax: (i) imposed on transactions within a: (A) county; or (B) municipality; and (ii) except as provided in Subsection (5)(b), authorized under Title 59, Chapter 12, Sales and Use Tax Act. (b) Notwithstanding Subsection (5)(a)(ii), "sales and use tax" does not include a tax authorized under: (i) Subsection 59-12-103(2)(a)(i); (ii) Subsection 59-12-103(2)(b)(i); (iii) Subsection 59-12-103(2)(c)(i); (iv) Subsection 59-12-103(2)(d)(i)(A); (v) Section 59-12-301; (vi) Section 59-12-352; (vii) Section 59-12-353; (viii) Section 59-12-603; or (ix) Section 59-12-1201.

(a) "Sales and use tax" means a tax: (i) imposed on transactions within a: (A) county; or (B) municipality; and (ii) except as provided in Subsection (5)(b), authorized under Title 59, Chapter 12, Sales and Use Tax Act.

(i) imposed on transactions within a: (A) county; or (B) municipality; and

(A) county; or

(B) municipality; and

(ii) except as provided in Subsection (5)(b), authorized under Title 59, Chapter 12, Sales and Use Tax Act.

(b) Notwithstanding Subsection (5)(a)(ii), "sales and use tax" does not include a tax authorized under: (i) Subsection 59-12-103(2)(a)(i); (ii) Subsection 59-12-103(2)(b)(i); (iii) Subsection 59-12-103(2)(c)(i); (iv) Subsection 59-12-103(2)(d)(i)(A); (v) Section 59-12-301; (vi) Section 59-12-352; (vii) Section 59-12-353; (viii) Section 59-12-603; or (ix) Section 59-12-1201.

(i) Subsection 59-12-103(2)(a)(i);

(ii) Subsection 59-12-103(2)(b)(i);

(iii) Subsection 59-12-103(2)(c)(i);

(iv) Subsection 59-12-103(2)(d)(i)(A);

(v) Section 59-12-301;

(vi) Section 59-12-352;

(vii) Section 59-12-353;

(viii) Section 59-12-603; or

(ix) Section 59-12-1201.

(6) (a) "Sales and use tax incentive payment" means a payment of revenues: (i) to a person; (ii) by a: (A) county; or (B) municipality; (iii) to induce the person to locate or relocate a regional retail business within the: (A) county; or (B) municipality; and (iv) that are derived from a sales and use tax. (b) "Sales and use tax incentive payment" does not include funding for public infrastructure.

(a) "Sales and use tax incentive payment" means a payment of revenues: (i) to a person; (ii) by a: (A) county; or (B) municipality; (iii) to induce the person to locate or relocate a regional retail business within the: (A) county; or (B) municipality; and (iv) that are derived from a sales and use tax.

(i) to a person;

(ii) by a: (A) county; or (B) municipality;

(A) county; or

(B) municipality;

(iii) to induce the person to locate or relocate a regional retail business within the: (A) county; or (B) municipality; and

(A) county; or

(B) municipality; and

(iv) that are derived from a sales and use tax.

(b) "Sales and use tax incentive payment" does not include funding for public infrastructure.