As used in this chapter:

1. (1) "Agreement" means an oral or written agreement between a:

   1. (a)

      1. (i) county; or
      2. (ii) municipality; and
   2. (b) person.

2. (2) "Municipality" means a:

   1. (a) city;
   2. (b) town; or
   3. (c) metro township.

3. (3) "Payment" includes:

   1. (a) a payment;
   2. (b) a rebate;
   3. (c) a refund; or
   4. (d) an amount similar to Subsections (3)(a) through (c).

4. (4) "Regional retail business" means a:

   1. (a) retail business that occupies a floor area of more than 80,000 square feet;
   2. (b) dealer as defined in Section 41-1a-102;
   3. (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
   4. (d) grocery store that occupies a floor area of more than 30,000 square feet.

5. (5)

   1. (a) "Sales and use tax" means a tax:

      1. (i) imposed on transactions within a:

         1. (A) county; or
         2. (B) municipality; and
      2. (ii) except as provided in Subsection (5)(b), authorized under Title 59, Chapter 12, Sales and Use Tax Act.

   2. (b) "Sales and use tax" does not include a tax authorized under:

      1. (i) Subsection 59-12-103(2)(a)(i);
      2. (ii) Subsection 59-12-103(2)(b)(i);
      3. (iii) Subsection 59-12-103(2)(c)(i);
      4. (iv) Subsection 59-12-103(2)(d);
      5. (v) Subsection 59-12-103(2)(e)(i)(A);
      6. (vi) Section 59-12-301;
      7. (vii) Section 59-12-352;
      8. (viii) Section 59-12-353;
      9. (ix) Section 59-12-603; or
      10. (x) Section 59-12-1201.

6. (6)

   1. (a) "Sales and use tax incentive payment" means a payment of revenues:

      1. (i) to a person;

      2. (ii) by a:

         1. (A) county; or
         2. (B) municipality;

      3. (iii) to induce the person to locate or relocate a regional retail business within the:

         1. (A) county; or
         2. (B) municipality; and
      4. (iv) that are derived from a sales and use tax.
   2. (b) "Sales and use tax incentive payment" does not include funding for public infrastructure.