Section 36-7-31-6 - "Covered taxes" As used in this chapter, "covered taxes" means the following:
(1) With respect to the professional sports development area as it existed on December 31, 2008: (A) The state gross retail tax imposed under IC 6-2.5-2-1 or use tax imposed under IC 6-2.5-3-2.(B) An adjusted gross income tax imposed under IC 6-3-2-1 on an individual.(C) The local income tax imposed under IC 6-3.6, other than local income taxes that are paid by local taxpayers described in IC 6-3.6-2-13(3).(D) A food and beverage tax imposed under IC 6-9.(2) With respect to an addition to the professional sports development area after December 31, 2008: (A) The state gross retail tax imposed under IC 6-2.5-2-1 or use tax imposed under IC 6-2.5-3-2.(B) An adjusted gross income tax imposed under IC 6-3-2-1 on an individual.(C) The local income tax imposed under IC 6-3.6, other than local income taxes that are paid by local taxpayers described in IC 6-3.6-2-13(3).Amended by P.L. 239-2017,SEC. 32, eff. 1/1/2018.Amended by P.L. 197-2016, SEC. 134, eff. 1/1/2017.As added by P.L. 255-1997 (ss), SEC.19. Amended by P.L. 182-2009 (ss), SEC.408.