§ 36-7-31.3-4 — "Covered taxes"

Indiana § 36-7-31.3-4

• Jurisdiction: Indiana
• Title 36: LOCAL GOVERNMENT
• Art. 7: PLANNING AND DEVELOPMENT
• Ch. 31.3: Professional Sports Development Area

Text

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) With respect to a tax area as it existed on June 30, 2026:
(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) 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.
(2) With respect to an addition after June 30, 2026, to the tax area
designated in the city of Evansville under section 8(e) of this
chapter, the state gross retail tax imposed under IC 6-2.5-2-1 or
the use tax imposed under IC 6-2.5-3-2.

Legislative History

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; P.L.213-2025, SEC.306.