Utah Code Ann. § 11-41-102 – Definitions.

As used in this part:

(1) "Agreement" means an oral or written agreement between a public entity and a person.
(2) "Business entity" means a sole proprietorship, partnership, limited partnership, limited liability company, corporation, or other entity or association used to carry on a business for profit.
(3) "Determination of violation" means a determination by the Governor's Office of Economic Development of substantial likelihood that a retail facility incentive payment has been made in violation of Section 11-41-103, in accordance with Section 11-41-104.
(4) "Environmental mitigation" means an action or activity intended to remedy known negative impacts to the environment.
(5) "Executive director" means the executive director of the Governor's Office of Economic Development.
(6) "General plan" means the same as that term is defined in Section 23A-6-101.
(7) "Legislative body" means the same as that term is defined in:
1. (a) Section 10-20-102; or
2. (b) Section 17-79-102.
(8) "Mixed-use development" means development with mixed land uses, including housing.
(9) "Moderate income housing" means housing occupied or reserved for occupancy by households with a gross household income equal to or less than 80% of the median gross income for households of the same size in the county in which the housing is located.
(10) "Moderate income housing plan" means the moderate income housing plan element of a general plan.
(11) "Office" means the Governor's Office of Economic Development created in Section 63N-1a-301.
(12) "Political subdivision" means any county, city, town, school district, special district, special service district, community reinvestment agency, or entity created by an interlocal agreement adopted under Chapter 13, Interlocal Cooperation Act.
(13) "Public entity" means:
1. (a) a political subdivision;
2. (b) a department, commission, board, council, agency, institution, officer, corporation, fund, division, office, committee, authority, laboratory, library, unit, bureau, panel, or other administrative unit of the executive branch of the state;
3. (c) an institution of higher education as defined in Section 53H-1-101;
4. (d) the Military Installation Development Authority created in Section 63H-1-201;
5. (e) the Utah Inland Port Authority created in Section 11-58-201; or
6. (f) the Point of the Mountain State Land Authority created in Section 11-59-201.
(14) "Public funds" means any money received by a public entity that is derived from:
1. (a) a sales and use tax authorized under Title 59, Chapter 12, Sales and Use Tax Act; or
2. (b) a property tax levy.
(15) "Public infrastructure" means:
1. (a) a public facility, as defined in Section 11-36a-102;
2. (b) a system improvement, as defined in Section 11-36a-102; or
3. (c) infrastructure developed with public funds included as part of an infrastructure master plan related to a general plan.
(16) "Retail facility" means any facility operated by a business entity for the primary purpose of making retail transactions.
(17) "Retail facility incentive payment" means a payment of public funds:
1. (a) to a person by a public entity;
2. (b) for the development, construction, renovation, or operation of a retail facility within an area of the state; and
3. (c) in the form of:
  1. (i) a payment;
  2. (ii) a rebate;
  3. (iii) a refund;
  4. (iv) a subsidy; or
  5. (v) any other similar incentive, award, or offset.
(18) "Retail transaction" means any transaction subject to a sales and use tax under Title 59, Chapter 12, Sales and Use Tax Act.
(19)
1. (a) "Small business" means a business entity that:
  1. (i) has fewer than 30 full-time equivalent employees; and
  2. (ii) maintains the business entity's principal office in the state.
2. (b) "Small business" does not include:
  1. (i) a franchisee, as defined in 16 C.F.R. Sec. 436.1;
  2. (ii) a dealer, as defined in Section 41-1a-102; or
  3. (iii) a subsidiary or affiliate of another business entity that is not a small business.

Amended by Chapter 373, 2026 General Session