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Indiana Code Title 36. Local Government § 36-7-31.3-4

Current as of January 02, 2024 | Updated by Findlaw Staff

Sec. 4. 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.

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Cite this article: FindLaw.com - Indiana Code Title 36. Local Government § 36-7-31.3-4 - last updated January 02, 2024 | https://codes.findlaw.com/in/title-36-local-government/in-code-sect-36-7-31-3-4/

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