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.
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