Ind. Code § 36-7.5-4.5-24
(a) If a district is established, the development authority shall provide to the department and to each redevelopment commission with a tax allocation area included within the district the following:
(b) In addition, the development authority or redevelopment commission, in the case of a district located in a cash participant county, shall provide to the department, in an electronic format approved by the department, a complete list of the following:
(2) Retail merchants with a responsibility to remit gross retail taxes in the district.
The development authority and redevelopment commission shall update the list before July 1 of each year.
As added by P.L.248-2017, SEC.10.