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(1) An endowment care cemetery in this state, except those owned and operated by churches, religious or established fraternal societies, or incorporated cities, towns, or other political subdivisions of the state, shall comply with the requirements of this chapter.
(2) As used in this chapter "endowment care cemetery" means a cemetery or mausoleum for crypt or vault interments, columbarium for permanent cinerary interments, or any other place providing lots or other interment space for the remains of human bodies that:
(a) represents to the public that it will care for, maintain, and embellish its property to preserve it from becoming unkempt and a place of reproach and desolation in the community in which it is located; and
(b) collects funds for the purpose stated in Subsection (2)(a).