Sec. 2. As used in this chapter:

     “Fiscal body” and “executive” have the same meanings that are prescribed by IC 36-1-2.

     “Gross retail income” and “person” have the same meanings that are prescribed by IC 6-2.5-1.

As added by P.L.97-1983, SEC.3. Amended by P.L.73-1999, SEC.1.