Indiana Code — Title 6 (Taxation)
IC 6-9-12-8
Payment to capital improvement board of county
Sec. 8. The amounts received from the county food and beverage tax shall be paid
monthly by the treasurer of the state to the treasurer of the capital improvement board of managers of the county or its designee upon warrants issued by the state comptroller. So long as there are any current or future obligations owed by the capital improvement board of managers to the Indiana stadium and convention building authority created by IC 5-1-17 or any state agency pursuant to a lease or other agreement entered into between the capital improvement board of managers and the Indiana stadium and convention building authority or any state agency under IC 5-1-17-26, the capital improvement board of managers or its designee shall deposit the revenues received from that portion of the county food and beverage tax imposed under:
# (1)
section 5(a) of this chapter for revenue received after December 31, 2027; and
# (2)
section 5(b) of this chapter;
in a special fund, which may be used only for the payment of the obligations described in this section.
As added by Acts 1981, P.L.99, SEC.1. Amended by P.L.214-2005, SEC.31; P.L.9-2024, SEC.230.
Amendment history
As added by Acts 1981, P.L.99, SEC.1. Amended by P.L.214-2005, SEC.31; P.L.9-2024, SEC.230.
Source: view the official text
Nearby sections (25 sections)
- 6-9-11-5 · Report by not-for-profit corporations receiving funds
- 6-9-11-6 · Tax on lodgings authorized; imposition, payment, and
- 6-9-11-7 · Convention and visitor promotion fund
- 6-9-11-8 · Transfer and use of funds; offenses
- 6-9-11-9 · Promotion of tourism and visitors; sports and recreation
- 6-9-12-1 · Definitions
- 6-9-12-2 · Imposition of tax by ordinance
- 6-9-12-3 · Taxable transactions
- 6-9-12-4 · Exemptions
- 6-9-12-5 · Rate of tax
- 6-9-12-6 · Liability; collection
- 6-9-12-7 · Procedures for imposition, payment, and collection; returns
- 6-9-12-8 · Payment to capital improvement board of county
- 6-9-12-9 · Repealed
- 6-9-13-1 · Imposition of tax by ordinance; exceptions; dates effective
- 6-9-13-2 · Rate of tax; allocation and distribution
- 6-9-13-3 · Liability; collection
- 6-9-13-4 · Remittance of tax revenues; reporting periods; returns
- 6-9-13-5 · Payment to capital improvement board of county
- 6-9-14-1 · Application of chapter
- 6-9-14-2 · Convention and visitors commission
- 6-9-14-3 · Powers
- 6-9-14-4 · Payment of expenses; budget; expenditures
- 6-9-14-5 · Report by recipient of funds
- 6-9-14-6 · Tax on lodging income