(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 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.As added by P.L.109-2019, SEC.16.
Indiana Legal Code