1. (a) Except as provided in subsection (b), if the stadium development district is designated under section 14 of this chapter, the city shall, not later than August 1 of the calendar year immediately following the designation date, send to the department of state revenue:

   1. (1) a certified copy of the designation of the stadium development district under section 14 of this chapter, including the date of the designation;
   2. (2) a certified copy of the plan under section 18 for the stadium development district;
   3. (3) if an agreement is entered into under section 18 of this chapter, a certified copy of the agreement; and

   4. (4) a complete list of the employers and businesses that are paying for the services of individuals who are not employees in the stadium development district and each mailing address on each street in the stadium development district.

      The city shall provide, within ten (10) days of a request, any additional information requested by the department of state revenue concerning any information described in subdivisions (1) through (4).

2. (b) The city shall update and send the list described in subsection (a)(4) to the department of state revenue before July 1 of each year.

As added by P.L.44-2026, SEC.27.