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Indiana Code — Title 6 (Taxation)

IC 6-9-41-14

County food and beverage tax receipts fund; requirement to

Official textiga.in.govlast amended

develop a written plan for use of funds; requirement to spend money in the fund in accordance with written plan
Sec. 14. (a) The county's share of county food and beverage tax revenue deposited in the county food and beverage tax receipts fund may be used only to finance, refinance, construct, operate, or maintain a convention center, a conference center, or related tourism or economic development projects.

(b) The county must develop a written plan before December 1 of each year that includes the:

# (1)

proposed use of funds under subsection (a) for the upcoming calendar year;

# (2)

detailed use of funds under subsection (a) in the current and prior calendar years;
and

# (3)

fund balance as of January 1 of the current calendar year.
The written plan described in this subsection must be submitted to the state board of accounts and be made available on the department's computer gateway within thirty (30) days of submission.

(c) The county must spend the money in the county food and beverage tax receipts fund in accordance with the written plan required by subsection (b). If no funds have been expended from the county food and beverage tax receipts fund in accordance with the written plan required by subsection (b) before July 1, 2025, then section 15.5 of this chapter applies.
As added by P.L.176-2009, SEC.21. Amended by P.L.236-2023, SEC.105.

Amendment history

As added by P.L.176-2009, SEC.21. Amended by P.L.236-2023, SEC.105.

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Nearby sections (25 sections)
  1. 6-9-41-2 · Definitions
  2. 6-9-41-3 · "City"
  3. 6-9-41-4 · "County"
  4. 6-9-41-5 · Ordinance imposing tax
  5. 6-9-41-6 · Taxable transactions; exemption
  6. 6-9-41-7 · Rate of tax
  7. 6-9-41-8 · Collection of tax; returns
  8. 6-9-41-9 · Payment of tax to county treasurer
  9. 6-9-41-10 · State distribution to county treasurer
  10. 6-9-41-11 · County food and beverage tax receipts fund
  11. 6-9-41-12 · Bloomington food and beverage tax receipts fund
  12. 6-9-41-13 · Allocation of food and beverage taxes between county and…
  13. 6-9-41-14 · County food and beverage tax receipts fund; requirement to
  14. 6-9-41-15 · City food and beverage tax receipts fund; requirement to
  15. 6-9-41-15.5 · Failure to spend money from the fund as required;…
  16. 6-9-41-16 · Advisory commission
  17. 6-9-41-17 · Expiration of tax
  18. 6-9-42-1 · "Complex"
  19. 6-9-42-2 · Adoption of ordinance imposing the tax; application of tax
  20. 6-9-42-3 · "Paid admission"; tax rate
  21. 6-9-42-4 · Certification of ordinance imposing the tax to the city…
  22. 6-9-42-5 · Liability for tax
  23. 6-9-42-6 · Remitting of tax
  24. 6-9-42-7 · City admissions tax fund; use of money in the fund
  25. 6-9-42-8 · Additional uses of tax revenue; bonds; leases
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