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Indiana Code — Title 6 (Taxation)

IC 6-9-18-4

Convention, visitor, and tourism promotion fund

Official textiga.in.govlast amended

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.

Amendment history

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.

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Nearby sections (25 sections)
  1. 6-9-15-8 · Transfer and use of funds; offenses
  2. 6-9-17-1 · Application of chapter
  3. 6-9-17-2 · Definitions
  4. 6-9-17-3 · Tax on lodgings; levy; exemptions; rate; payment;
  5. 6-9-17-4 · Convention and visitor promotion fund
  6. 6-9-17-5 · Visitor and convention commission; purpose; commission
  7. 6-9-17-6 · Powers of commission
  8. 6-9-17-7 · Deposit and payment of funds; audits
  9. 6-9-17-8 · Violations
  10. 6-9-18-1 · Application of chapter
  11. 6-9-18-2 · Definitions
  12. 6-9-18-3 · Tax on lodging income
  13. 6-9-18-4 · Convention, visitor, and tourism promotion fund
  14. 6-9-18-5 · Commission for promotion of convention, visitor, and tourism
  15. 6-9-18-6 · Powers of commission; expenditures
  16. 6-9-18-6.5 · Repealed
  17. 6-9-18-6.7 · Ordinance to extend the duration of the tax on lodging…
  18. 6-9-18-7 · Disposition of funds; audit
  19. 6-9-18-8 · Unauthorized transfer or use of funds; offenses
  20. 6-9-19-1 · Application of chapter
  21. 6-9-19-2 · Definitions
  22. 6-9-19-3 · Tax; authorization; exemptions; rate; payment and collection
  23. 6-9-19-4 · Convention and visitor promotion fund
  24. 6-9-19-5 · Commission for promotion of convention and visitor industry;
  25. 6-9-19-6 · Commission; powers; payment of expenses
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