Indiana Code
Chapter 31. Professional Sports Development Area in County Containing a Consolidated City
36-7-31-6. "Covered Taxes"

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.

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