Indiana Code - Taxation - Title 6, Section 6-9-18-4

Convention, visitor, and tourism promotion fund

Sec. 4. (a) If a tax is levied under section 3 of this chapter, the
county treasurer shall establish a convention, visitor, and tourism
promotion fund. He shall deposit in this fund all amounts he receives
under that section.
(b) In a county in which a commission has been established under
section 5 of this chapter, the county auditor shall issue a warrant
directing the county treasurer to transfer money from the convention,
visitor, and tourism promotion fund to the commission's treasurer if
the commission submits a written request for the transfer.
(c) Money in a convention, visitor, and tourism promotion fund,
or money transferred from such a fund under subsection (b), may be
expended only to promote and encourage conventions, visitors, and
tourism within the county. Expenditures under this subsection may
include, but are not limited to, expenditures for advertising,
promotional activities, trade shows, special events, and recreation.
(d) If before July 1, 1997, a county issues a bond with a pledge of
revenues from the tax imposed under section 3 of this chapter, the
county shall continue to expend money from the fund for that
purpose until the bond is paid.

As added by Acts 1982, P.L.1, SEC.21. Amended by P.L.97-1983,
SEC.1; P.L.55-1984, SEC.6; P.L.67-1997, SEC.19; P.L.46-1998,
SEC.7.

Last modified: May 28, 2006