Sec. 2. The following definitions apply throughout this chapter:
(1) "Bonds" means bonds, notes, or other evidence of indebtedness.
(2) "Budget agency" means the budget agency created by IC 4-12-1.
(3) "Budget committee" means the budget committee established by IC 4-12-1-3.
(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) "Capital improvement board" refers to the capital improvement board of managers created by IC 36-10-9-3.
(6) "City" refers to the city of Indianapolis, Indiana.
(7) "Commission" refers to the metropolitan development commission acting as the redevelopment commission of a consolidated city.
(8) "Covered taxes" means the following:
(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.
(B) An adjusted gross income tax imposed under IC 6-3-2-1 on an individual.
(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).
(D) A food and beverage tax imposed under IC 6-9.
(9) "Department" refers to the department of state revenue.
(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) "Facilities authority" refers to the county convention and recreational facilities authority created by IC 36-10-9.1.
(12) "Professional soccer team" means a professional soccer team that holds its home professional sporting events in a facility constituting a capital improvement.
(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) "Taxpayer" means a person that is liable for a covered tax.
As added by P.L.109-2019, SEC.16.