The following definitions apply throughout this chapter:

1. (1) "Bonds" means bonds, notes, or other evidence of indebtedness.
2. (2) "Budget agency" means the budget agency created by IC 4-12-1 .
3. (3) "Budget committee" means the budget committee established by IC 4-12-1-3 .
4. (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. (5) "Capital improvement board" refers to the capital improvement board of managers created by IC 36-10-9-3 .
6. (6) "City" refers to the city of Indianapolis, Indiana.
7. (7) "Commission" refers to the metropolitan development commission acting as the redevelopment commission of a consolidated city.

8. (8) "Covered taxes" means the following:

   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 , other than local income taxes that are paid by local taxpayers described in IC 6-3.6-2-13 (3).
   4. (D) A food and beverage tax imposed under IC 6-9 .
9. (9) "Department" refers to the department of state revenue.
10. (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. (11) "Facilities authority" refers to the county convention and recreational facilities authority created by IC 36-10-9.1 .
12. (12) "Professional soccer team" means a professional soccer team that holds its home professional sporting events in a facility constituting a capital improvement.
13. (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. (14) "Taxpayer" means a person that is liable for a covered tax.

As added by P.L.109-2019, SEC.16.