Sec. 6. As used in this chapter, "covered taxes" means the following: (1) With respect to the professional sports development area as it existed on December 31, 2008: (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 . (2) With respect to an addition to the professional sports development area after December 31, 2008: (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).
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