Note: This version of section effective until 1-1-2018. See also following version of this section, effective 1-1-2018.

1. (1) With respect to the professional sports development area as it existed on December 31, 2008:

   1. (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 .
   2. (B) An adjusted gross income tax imposed under IC 6-3-2-1 on an individual.
   3. (C) The local income tax imposed under IC 6-3.6 .
   4. (D) A food and beverage tax imposed under IC 6-9 .

2. (2) With respect to an addition to the professional sports development area after December 31, 2008:

   1. (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 .
   2. (B) An adjusted gross income tax imposed under IC 6-3-2-1 on an individual.
   3. (C) The local income tax imposed under IC 6-3.6 .

Sec. 6. As used in this chapter, "covered taxes" means the following:

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.