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Indiana Code — Title 6 (Taxation)

IC 6-9-10.5-8

County promotion fund; deposit of revenue; permitted uses of

Official textiga.in.govlast amended

revenue
Note: This version of section effective 7-1-2027. See also preceding version of this section, effective until 7-1-2027.
Sec. 8. (a) If the tax levied under section 6 of this chapter is increased by an ordinance adopted by the county fiscal body after June 30, 2011, the county treasurer shall establish a county promotion fund. The county treasurer shall deposit in the county promotion fund the difference between:

# (1)

the amount received under section 6 of this chapter; minus

# (2)

the amount deposited in the lake enhancement fund under section 7(c) of this chapter.

(b) In a county in which a commission has been established under section 9 of this chapter, the county auditor shall issue a warrant directing the county treasurer to transfer money from the county promotion fund to the commission's treasurer if the commission submits a written request for the transfer.

(c) Money in a county promotion fund, or money transferred from such a fund under subsection (b), may be expended only to promote and encourage conventions, visitors, tourism, and economic development within the county. Expenditures that may be made under this subsection include expenditures for advertising, promotional activities, trade shows, special events, and recreation, and expenditures that are authorized by IC 6-3.6-10-2 with respect to the county's additional revenue that is allocated for economic development purposes under IC 6-3.6-6.
As added by P.L.172-2011, SEC.104. Amended by P.L.197-2016, SEC.78; P.L.68-2025, SEC.190.

Amendment history

As added by P.L.172-2011, SEC.104. Amended by P.L.197-2016, SEC.78; P.L.68-2025, SEC.190.

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Nearby sections (25 sections)
  1. 6-9-10-7 · Convention and tourism fund; account for revenues from
  2. 6-9-10-8 · Transfer and use of funds restricted; offenses
  3. 6-9-10-9 · Unique position of county to develop and promote convention
  4. 6-9-10-10 · Covenant protecting bondholders
  5. 6-9-10.5-1 · Application of chapter
  6. 6-9-10.5-1.5 · "Commission"
  7. 6-9-10.5-2 · "Executive"
  8. 6-9-10.5-3 · "Fiscal body"
  9. 6-9-10.5-4 · "Gross retail income"
  10. 6-9-10.5-5 · "Person"
  11. 6-9-10.5-6 · Tax on lodging authorized; maximum rate; collection
  12. 6-9-10.5-7 · Lake enhancement fund; deposit of revenue
  13. 6-9-10.5-8 · County promotion fund; deposit of revenue; permitted uses…
  14. 6-9-10.5-9 · Commission; membership; terms; oath
  15. 6-9-10.5-10 · Powers of commission; payment of commission expenses
  16. 6-9-10.5-11 · Investment and payment of commission funds
  17. 6-9-10.5-12 · Transfer of funds; offenses
  18. 6-9-11-1 · Application of chapter
  19. 6-9-11-2 · Convention and visitor commission; creation
  20. 6-9-11-3 · Powers and duties of commission
  21. 6-9-11-3.5 · Use of funds; sports and recreation facilities
  22. 6-9-11-3.7 · Bonds and leases; sports and recreation facilities
  23. 6-9-11-3.9 · Bonds and leases; adverse legislation
  24. 6-9-11-4 · Expenses of commission; disbursements
  25. 6-9-11-4.5 · Public purpose; sports and recreation facilities
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