(1) “Fees and other expenses” means those reasonable attorney's fees and expert witness fees as determined by the court plus reasonable expenses and court costs, but does not include any portion of an attorney's fees or salary paid by a unit of local, state, or federal government for the attorney's services in the case;

(2) “Local government” means an incorporated municipality or county or subdivision of either;

(3)

(A) “Small business” means a business entity that is:

(i) A natural person who is licensed by one (1) or more state agencies or boards and whose claim under this chapter arises from such licensing, but the person shall not have a net worth of more than three hundred thousand dollars ($300,000) at the time the civil action is filed;

(ii) A sole proprietor of an unincorporated business that meets each of the following conditions:

(a) Whose annual gross receipts do not exceed one million dollars ($1,000,000) during the twelve (12) months immediately preceding the date the civil action was filed; and

(b) Who does not employ more than fifteen (15) persons on a full- time basis on the date the civil action was filed; or

(iii) A partnership or corporation that meets each of the following conditions:

(a) Whose annual gross receipts do not exceed two million dollars ($2,000,000) during the twelve (12) months immediately preceding the date the civil action was filed; and

(b) Who does not employ more than thirty (30) persons on a full- time basis on the date the civil action was filed; and

(B) “Small business” also includes any neighborhood or homeowners' association which is an entity that:

(i) Is not-for-profit;

(ii) Is supported solely by contributions, membership fees assessed to residents of a defined geographical area and/or fund-raising activities sponsored by the association; and

(iii) Does not employ more than ten (10) persons on a full-time basis on the date the civil action was filed; and

(4) “State agency” means any entity of the state as defined in § 4-5-102.