Definitions
Ind. Code § 36-7-31.6-1
in effectSec. 1. The following definitions apply throughout this chapter:
(1) "Authority" means the northwest Indiana stadium authority created by IC 5-1-17.1.
(2) "Board" refers to the northwest Indiana stadium board created by IC 36-10-9.5.
(3) "Bonds" means bonds, notes, or other evidence of indebtedness.
(4) "Budget agency" means the budget agency created by IC 4-12-1.
(5) "Budget committee" means the budget committee established by IC 4-12-1-3.
(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) "City" refers to the city of Hammond, Indiana.
(8) "Commission" means a redevelopment commission of the city.
(9) "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.
(D) A food and beverage tax imposed under IC 6-9-36 or IC 6-9-58.
(10) "Department" refers to the department of state revenue.
(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) "Tax area" means the geographic area established as the professional sports development area under section 3 of this chapter.
(13) "Taxpayer" means a person that is liable for a covered tax.
As added by P.L.44-2026, SEC.26.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/36Fetched: 10/17/2026