Sec. 26. (a) Retail merchants operating in the district shall report, in the manner and in the form prescribed by the department, information that the department determines necessary to calculate the gross retail tax base period amount or gross retail tax increment revenue.
(b) At the request of the department, the development authority and any political subdivision in which all or a part of the district is located shall disclose to the department the names of the retail merchants described in subsection (a) and such other information that may assist in the determination of the gross retail tax base period amount or gross retail tax increment revenue.
(c) At the request of the department, a political subdivision in which the district is located shall provide to the department information requested by the department concerning permits issued by the political subdivision to retail merchants operating within the corridor.
(d) If the department is unable to determine the extent to which taxes remitted by a retail merchant are gross retail tax increment revenue for purposes of this chapter, the department shall use the best information available in calculating the gross retail tax increment revenue.
As added by P.L.248-2017, SEC.10.
Structure Indiana Code
Article 7.5. Northwest Indiana Regional Development Authority
Chapter 4.5. Rail Transit Development Districts
36-7.5-4.5-0.5. "Associate Member"
36-7.5-4.5-1. "Base Assessed Value"
36-7.5-4.5-2.5. "Cash Participant"
36-7.5-4.5-5. "Development Project"
36-7.5-4.5-7. "Gross Retail Tax Base Period Amount"
36-7.5-4.5-8. "Gross Retail Tax Increment Revenue"
36-7.5-4.5-9. "Local Income Tax Base Period Amount"
36-7.5-4.5-10. "Local Income Tax Increment Revenue"
36-7.5-4.5-11. "Property Tax Increment Revenue"
36-7.5-4.5-13. "State Income Tax Base Period Amount"
36-7.5-4.5-14. "State Income Tax Increment Revenue"
36-7.5-4.5-15. "Rail Transit Development Corridor"; Establishment; Geographic Area
36-7.5-4.5-17. Transit Development District; Establishment; Conditions; Geographic Area
36-7.5-4.5-19. Steering Committee; Establishment; Members; Meetings; Duties
36-7.5-4.5-23. Funding of Development Projects Within a Transit Development District; Uses
36-7.5-4.5-28. Certification and Distributions From Transit Development District Account
36-7.5-4.5-29. Expenses; Liabilities; Obligations
36-7.5-4.5-30. Chapter Broadly Construed
36-7.5-4.5-31. Distribution of Remaining Money Upon Completion