The following definitions apply throughout this chapter:

1. (1) "Authority" means the northwest Indiana stadium authority created by IC 5-1-17.1 .
2. (2) "Board" refers to the northwest Indiana stadium board created by IC 36-10-9.5 .
3. (3) "Bonds" means bonds, notes, or other evidence of indebtedness.
4. (4) "Budget agency" means the budget agency created by IC 4-12-1 .
5. (5) "Budget committee" means the budget committee established by IC 4-12-1-3 .
6. (6) "Capital improvement" means any facility or complex of facilities established as part of the professional sports development area under section 3 of this chapter.
7. (7) "City" refers to the city of Hammond, Indiana.
8. (8) "Commission" means a redevelopment commission of the city.

9. (9) "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 .
   4. (D) A food and beverage tax imposed under IC 6-9-36 or IC 6-9-58 .
10. (10) "Department" refers to the department of state revenue.
11. (11) "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.
12. (12) "Tax area" means the geographic area established as the professional sports development area under section 3 of this chapter.
13. (13) "Taxpayer" means a person that is liable for a covered tax.

As added by P.L.44-2026, SEC.26.