Indiana Code - Taxation - Title 6, Section 6-9-25-9.5

Use of food and beverage tax money; capital expenditures; county
capital improvements committee

Sec. 9.5. (a) This section applies to revenues from the county food
and beverage tax received by the county after June 30, 1994.
(b) Money in the fund established under section 8 of this chapter
shall be used by the county for the financing, construction,
renovation, improvement, equipping, or maintenance of the
following capital improvements:
(1) Sanitary sewers or wastewater treatment facilities that serve
economic development purposes.
(2) Drainage or flood control facilities that serve economic
development purposes.
(3) Road improvements used on an access road for an industrial
park that serve economic development purposes.
(4) A covered horse show arena.
(5) A historic birthplace memorial.
(6) A historic gymnasium and community center in a town in
the county with a population greater than two thousand (2,000)
but less than two thousand four hundred (2,400).
(7) Main street renovation and picnic and park areas in a town
in the county with a population greater than two thousand
(2,000) but less than two thousand four hundred (2,400).
(8) A community park and cultural center.
(9) Projects for which the county decides after July 1, 1994, to:
(A) expend money in the fund established under section 8 of
this chapter; or
(B) issue bonds or other obligations or enter into leases
under section 11.5 of this chapter;
after the projects described in subdivisions (1) through (8) have
been funded.
(10) An ambulance.

Money in the fund may not be used for the operating costs of any of
the permissible projects listed in this section. In addition, the county

may not issue bonds or enter into leases or other obligations under
this chapter after December 31, 2015.
(c) The county capital improvements committee is established to
make recommendations to the county fiscal body concerning the use
of money in the fund established under section 8 of this chapter. The
capital improvements committee consists of the following members:
(1) One (1) resident of the county representing each of the three
(3) commissioner districts, appointed by the county executive.
Not more than two (2) of the members appointed under this
subdivision may be from the same political party.
(2) Two (2) residents of the county, appointed by the county
fiscal body. The two (2) appointees may not be from the same
political party. One (1) appointee under this subdivision must
be a resident of a town in the county with a population greater
than two thousand (2,000) but less than two thousand four
hundred (2,400). One (1) appointee under this subdivision must
be a resident of a town in the county with a population greater
than two thousand four hundred (2,400).
(3) Two (2) residents of the largest city in the county, appointed
by the municipal executive. The two (2) appointees under this
subdivision may not be from the same political party. One (1)
appointee must be interested in economic development.
(4) Two (2) residents of the largest city in the county, appointed
by the municipal fiscal body. The two (2) appointees under this
subdivision may not be from the same political party. One (1)
appointee must be interested in tourism.
(d) Except as provided in subsection (e), the term of a member
appointed to the capital improvements committee under subsection
(c) is four (4) years.
(e) The initial terms of office for the members appointed to the
county capital improvements committee under subsection (c) are as
follows:
(1) Of the members appointed under subsection (c)(1), one (1)
member shall be appointed for a term of two (2) years, one (1)
member shall be appointed for three (3) years, and one (1)
member shall be appointed for four (4) years.
(2) Of the members appointed under subsection (c)(2), one (1)
member shall be appointed for two (2) years and one (1)
member shall be appointed for three (3) years.
(3) Of the members appointed under subsection (c)(3), one (1)
member shall be appointed for two (2) years and one (1)
member shall be appointed for three (3) years.
(4) Of the members appointed under subsection (c)(4), one (1)
member shall be appointed for three (3) years and one (1)
member shall be appointed for four (4) years.
(f) At the expiration of a term under subsection (e), the member
whose term expired may be reappointed to the county capital
improvements committee to fill the vacancy caused by the expiration.
(g) The capital improvements committee is abolished on January
1, 2016.

As added by P.L.50-1994, SEC.3. Amended by P.L.170-2002,
SEC.48; P.L.158-2005, SEC.2.

Last modified: May 28, 2006