Section 36-7-31.3-4 - "Covered taxes" 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.Amended by P.L. 104-2022,SEC. 191, eff. 4/1/2022.Amended by P.L. 197-2016, SEC. 135, eff. 1/1/2017.As added by P.L. 255-1997 (ss), SEC.20. Amended by P.L. 178-2002, SEC.124.