§ 36-7-31-6 — "Covered taxes"

Indiana § 36-7-31-6

• Jurisdiction: Indiana
• Title 36: LOCAL GOVERNMENT
• Art. 7: PLANNING AND DEVELOPMENT
• Ch. 31: Professional Sports Development Area in County

Text

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).

Legislative History

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.