That's not quite correct. They didn't give Apple $46m. The $46m that they're "giving up" is money they would never have had otherwise. The town had 2 choices:
1) Don't give any tax break. Apple will likely go elsewhere, and the town doesn't get any additional tax revenue.
2) Give Apple a break on some fraction of their taxes, amounting to $46m. They will still get some tax revenue from Apple.
It's like saying a store is giving money when it puts a product on sale. The town is just lowering the price to sell more goods.
1) Don't give any tax break. Apple will likely go elsewhere, and the town doesn't get any additional tax revenue.
2) Give Apple a break on some fraction of their taxes, amounting to $46m. They will still get some tax revenue from Apple.
It's like saying a store is giving money when it puts a product on sale. The town is just lowering the price to sell more goods.