Indiana § 36-7-31.5-2 Definitions

Indiana Statutes

§ 36-7-31.5-2 — Definitions

Indiana § 36-7-31.5-2

Title 36LOCAL GOVERNMENT

Art. 7PLANNING AND DEVELOPMENT

Ch. 31.5Additional Professional Sports Development Area in

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Bluebook

Ind. Code § 36-7-31.5-2 (2026).

Text

The following definitions apply throughout this chapter:

(1)"Bonds" means bonds, notes, or other evidence of indebtedness.

(2)"Budget agency" means the budget agency created by IC 4-12-1.

(3)"Budget committee" means the budget committee established by IC 4-12-1-3.

(4)"Capital improvement" means any facility or complex of facilities established as part of an additional professional sports development area under section 4 of this chapter.

(5)"Capital improvement board" refers to the capital improvement board of managers created by IC 36-10-9-3.

(6)"City" refers to the city of Indianapolis, Indiana.

(7)"Commission" refers to the metropolitan development commission acting as the redevelopment commission of a consolidated city.

(8)"Covered taxes" means the following:

(A)The state gross

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The following definitions apply throughout
this chapter:
(1) "Bonds" means bonds, notes, or other evidence of
indebtedness.
(2) "Budget agency" means the budget agency created by IC 4-12-1.
(3) "Budget committee" means the budget committee established
by IC 4-12-1-3.
(4) "Capital improvement" means any facility or complex of
facilities established as part of an additional professional sports
development area under section 4 of this chapter.
(5) "Capital improvement board" refers to the capital
improvement board of managers created by IC 36-10-9-3.
(6) "City" refers to the city of Indianapolis, Indiana.
(7) "Commission" refers to the metropolitan development
commission acting as the redevelopment commission of a
consolidated city.
(8) "Covered taxes" means the following:
(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.
(9) "Department" refers to the department of state revenue.
(10) "Facility" means all or any part of one (1) or more buildings,
structures, or improvements constituting a capital improvement.
The term refers to and includes a capital improvement.
(11) "Facilities authority" refers to the county convention and
recreational facilities authority created by IC 36-10-9.1.
(12) "Professional soccer team" means a professional soccer team
that holds its home professional sporting events in a facility
constituting a capital improvement.
(13) "Tax area" means a geographic area established by a
commission as an additional professional sports development area
under section 8 of this chapter.
(14) "Taxpayer" means a person that is liable for a covered tax.