IC 36-7-31-6 — "Covered taxes"
Chapter 31. Professional Sports Development Area in County Containing a Consolidated City
Section text
Sec. 6. 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).
As added by P.L.255-1997(ss), SEC.19. Amended by P.L.182-2009(ss), SEC.408; P.L.197-2016, SEC.134; P.L.239-2017, SEC.32.
Source: official publisher (2026 edition)