Indiana Code — Title 6 (Taxation)
IC 6-9-21-9
Food and beverage tax receipts fund
Sec. 9.
# (a)
If a tax is imposed under section 3 of this chapter, the civic center authority shall establish a food and beverage tax receipts fund.
# (b)
The authority shall deposit in this fund all amounts received under this chapter.
# (c)
Any money earned from the investment of money in the fund becomes a part of the fund.
# (d)
Money in this fund shall be used by the authority solely to finance, construct, improve, equip, operate, maintain, and promote the use of a civic center or to renovate, equip, operate, maintain, and promote the use of any existing structure that may be used as a civic center.
The civic center authority is authorized to enter into lease or contractual arrangements, or both, with governmental, not-for-profit, or other private entities for the purpose of operating, maintaining, and promoting the use of a civic center.
As added by P.L.76-1986, SEC.1.
Amendment history
As added by P.L.76-1986, SEC.1.
Source: view the official text
Nearby sections (25 sections)
- 6-9-20-9.5 · Arena fund; deposits; use of fund for arena financing
- 6-9-20-10 · Repealed
- 6-9-20-11 · County auditorium or auditorium renovation; financing and
- 6-9-20-12 · Expiration of chapter
- 6-9-21-1 · Application of chapter
- 6-9-21-2 · Definitions
- 6-9-21-3 · Adoption of ordinance
- 6-9-21-4 · Taxable transactions; exceptions
- 6-9-21-5 · Tax rate; gross retail income
- 6-9-21-6 · Imposition, payment, and collection of tax; filing of return
- 6-9-21-7 · Civic center authority; appointment of members; party
- 6-9-21-8 · Payment of tax receipts to civic center authority
- 6-9-21-9 · Food and beverage tax receipts fund
- 6-9-21-10 · Expiration of chapter
- 6-9-24-1 · Application of chapter
- 6-9-24-2 · Definitions
- 6-9-24-3 · Ordinance imposing tax
- 6-9-24-4 · Taxable transactions; exemption
- 6-9-24-5 · Rate of tax
- 6-9-24-6 · Collection of tax; returns
- 6-9-24-7 · Payment of receipts to municipality
- 6-9-24-8 · Food and beverage tax receipts fund
- 6-9-24-9 · Repealed
- 6-9-24-10 · Expiration of chapter
- 6-9-25-1 · Application of chapter