2006 Utah Code - 11-41-102 (Superseded 01/01/07) — Definitions.

     11-41-102 (Superseded 01/01/07).   Definitions.
     As used in this chapter:
     (1) "Agreement" means an oral or written agreement between a:
     (a) (i) county; or
     (ii) municipality; and
     (b) person.
     (2) "Municipality" means a:
     (a) city; or
     (b) town.
     (3) "Payment" includes:
     (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.
     (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)(A);
     (iii) Section 59-12-301;
     (iv) Section 59-12-352;
     (v) Section 59-12-353;
     (vi) Section 59-12-603; or
     (vii) 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.

Enacted by Chapter 283, 2004 General Session

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