IC 36-7-31.6-1 — Definitions
Chapter 31.6. Northwest Indiana Professional Sports Development Area
Section text
Sec. 1. The following definitions apply throughout this chapter: (1) "Authority" means the northwest Indiana stadium authority created by IC 5-1-17.1. (2) "Board" refers to the northwest Indiana stadium board created by IC 36-10-9.5. (3) "Bonds" means bonds, notes, or other evidence of indebtedness. (4) "Budget agency" means the budget agency created by IC 4-12-1. (5) "Budget committee" means the budget committee established by IC 4-12-1-3. (6) "Capital improvement" means any facility or complex of facilities established as part of the professional sports development area under section 3 of this chapter. (7) "City" refers to the city of Hammond, Indiana. (8) "Commission" means a redevelopment commission of the city. (9) "Covered taxes" means the following: (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. (D) A food and beverage tax imposed under IC 6-9-36 or IC 6-9-58. (10) "Department" refers to the department of state revenue. (11) "Facility" means all or any part of one (1) or more buildings, structures, or improvements constituting a capital improvement. The term refers to and includes a capital improvement. (12) "Tax area" means the geographic area established as the professional sports development area under section 3 of this chapter. (13) "Taxpayer" means a person that is liable for a covered tax.
As added by P.L.44-2026, SEC.26.
Source: official publisher (2026 edition)