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Indiana Code — Title 6 (Taxation)

IC 6-9-76-5

Convention, visitor, and tourism promotion fund

Official textiga.in.govlast amended

Sec. 5.

# (a)

The county treasurer shall establish a convention, visitor, and tourism promotion fund. The county treasurer shall deposit in this fund all amounts the county treasurer receives under section 3 of this chapter that are attributable to a rate that does not exceed five percent (5%).

# (b)

The county auditor shall issue a warrant directing the county treasurer to transfer money from the convention, visitor, and tourism promotion fund to the treasurer of the commission established under section 7 of this chapter 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 to promote and encourage conventions, visitors, and tourism within the county. Expenditures may include, but are not limited to, expenditures for advertising, promotional activities, trade shows, special events, and recreation.

# (d)

If before July 1, 2025, the county issued a bond with a pledge of revenues from the tax imposed under IC 6-9-18-3, the county shall continue to expend money from the fund for that purpose until the bond is paid.
As added by P.L.230-2025, SEC.125.

Amendment history

As added by P.L.230-2025, SEC.125.

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Nearby sections (25 sections)
  1. 6-9-75-3 · Fiscal body ability to levy tax; categories of eligible
  2. 6-9-75-4 · Tax rate
  3. 6-9-75-5 · Convention, visitor, and tourism promotion fund
  4. 6-9-75-6 · Commission
  5. 6-9-75-7 · Powers of commission
  6. 6-9-75-8 · Handling and expenditure of money by commission
  7. 6-9-75-9 · Unauthorized transfer; felony
  8. 6-9-75-10 · Termination and expiration
  9. 6-9-76-1 · Application
  10. 6-9-76-2 · Definitions
  11. 6-9-76-3 · Fiscal body ability to levy tax; categories of eligible
  12. 6-9-76-4 · Tax rate
  13. 6-9-76-5 · Convention, visitor, and tourism promotion fund
  14. 6-9-76-6 · Tourism capital fund
  15. 6-9-76-7 · Commission
  16. 6-9-76-8 · Powers of commission
  17. 6-9-76-9 · Handling and expenditure of money by commission
  18. 6-9-76-10 · Unauthorized transfer; felony
  19. 6-9-76-11 · Termination and expiration
  20. 6-9-77-1 · Application
  21. 6-9-77-2 · Application of definitions
  22. 6-9-77-3 · Fiscal body ability to adopt ordinance to impose tax
  23. 6-9-77-4 · Applicable transactions
  24. 6-9-77-5 · Tax rate
  25. 6-9-77-6 · Imposition, payment, and collection of tax
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