Sec. 1.4. As used in this article, "city" means a first class city, second class city, or third class city as classified under IC 36-4-1-1. As added by P.L.157-2026, SEC.178.
"City"
Ind. Code § 6-9-29-1.4, under Innkeeper's Tax Administration.
Ind. Code § 6-9-29-1.4