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).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.
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