Sec. 4. As used in this chapter, "covered taxes" means the part of the following taxes attributable to the operation of a facility designated as part of a tax area under section 8 of this chapter:
(1) The state gross retail tax imposed under IC 6-2.5-2-1 or use tax imposed under IC 6-2.5-3-2.
(2) An adjusted gross income tax imposed under IC 6-3-2-1 on an individual.
(3) The local income tax imposed under IC 6-3.6.
(4) Except in a county having a population of more than three hundred fifty thousand (350,000) and less than four hundred thousand (400,000), a food and beverage tax imposed under IC 6-9.
As added by P.L.255-1997(ss), SEC.20. Amended by P.L.178-2002, SEC.124; P.L.197-2016, SEC.135; P.L.104-2022, SEC.191.
Structure Indiana Code
Article 7. Planning and Development
Chapter 31.3. Professional Sports Development Area
36-7-31.3-1. Applicability of Chapter
36-7-31.3-3. "Budget Committee"
36-7-31.3-5.5. "Designating Body"
36-7-31.3-9. Establishment of Area; Time; Findings; Special Taxing District
36-7-31.3-9.3. General Assembly Findings
36-7-31.3-9.7. Modification of an Area
36-7-31.3-10. Resolution; Allocation of Taxes; Renewal of Expired Areas
36-7-31.3-12. Approval of Resolution by Budget Agency
36-7-31.3-13. Allocation Provision Adoption; Notice; District Business Information
36-7-31.3-14. Professional Sports and Convention Development Area Fund
36-7-31.3-15. Deposit of Taxes in Fund
36-7-31.3-16. Distributions From Fund