§ 6-9-2-2 — Allocation of revenue

Indiana § 6-9-2-2

• Jurisdiction: Indiana
• Art. 9: INNKEEPER'S TAXES; OTHER LOCAL TAXES
• Ch. 2: Lake County Innkeeper's Tax

Text

(a) This section does not apply to any revenue
received from an increase adopted under section 1.5 of this chapter.
(b) The revenue received by the county treasurer under this chapter
shall be allocated to the Lake County convention and visitor bureau,
Indiana University-Northwest, Purdue University Northwest, municipal
public safety departments, municipal physical and economic
development divisions, and the cities and towns in the county as
provided in this section. Subsections (c) through (h) do not apply to the
distribution of revenue received under section 1 of this chapter from
hotels, motels, inns, tourist camps, tourist cabins, and other lodgings or
accommodations built or refurbished after June 30, 1993, that are
located in the city of Gary.
(c) The Lake County convention and visitor bureau shall establish
a convention, tourism, and visitor promotion fund (referred to in this
chapter as the "promotion fund"). The county treasurer shall transfer to
the Lake County convention and visitor bureau for deposit in the
promotion fund thirty-five percent (35%) of the first one million two
hundred thousand dollars ($1,200,000) of revenue received from the
tax imposed under this chapter in each year. The promotion fund
consists of:
(1) money in the promotion fund on June 30, 2005;
(2) revenue deposited in the promotion fund under this subsection
after June 30, 2005; and
(3) investment income earned on the promotion fund's assets.
Money in the funds established by the bureau may be expended to
promote and encourage conventions, trade shows, special events,
recreation, and visitors. Money may be paid from the funds established
by the bureau, by claim in the same manner as municipalities may pay
claims under IC 5-11-10-1.6.
(d) This subsection applies to the first one million two hundred
thousand dollars ($1,200,000) of revenue received from the tax
imposed under this chapter in each year. During each year, the county
treasurer shall transfer to Indiana University-Northwest forty-four and
thirty-three hundredths percent (44.33%) of the revenue received under
this chapter for that year to be used as follows:
(1) Seventy-five percent (75%) of the revenue received under this
subsection may be used only for the university's medical
education programs.
(2) Twenty-five percent (25%) of the revenue received under this
subsection may be used only for the university's allied health
education programs.
(e) This subsection applies to the first one million two hundred
thousand dollars ($1,200,000) of revenue received from the tax
imposed under this chapter in each year. During each year, the county
treasurer shall allocate among the cities and towns throughout the
county nine percent (9%) of the revenue received under this chapter for
that year as follows:
(1) Ten percent (10%) of the revenue covered by this subsection
shall be distributed to the city of Gary.
(2) Ten percent (10%) of the revenue covered by this subsection
shall be distributed to the city of Hammond.
(3) Ten percent (10%) of the revenue covered by this subsection
shall be distributed to the city of East Chicago.
(4) Seventy percent (70%) of the revenue covered by this
subsection shall be distributed in equal amounts to each town and
each city not receiving a distribution under subdivisions (1)
through (3).
The money distributed under this subsection may be used only for
tourism and economic development projects. The county treasurer shall
make the distributions on or before December 1 of each year.
(f) This subsection applies to the first one million two hundred
thousand dollars ($1,200,000) of revenue received from the tax
imposed under this chapter in each year. During each year, the county
treasurer shall transfer to Purdue University Northwest nine percent
(9%) of the revenue received under this chapter for that year. The
money received by Purdue University Northwest may be used by the
university only for nursing education programs.
(g) This subsection applies to the first one million two hundred
thousand dollars ($1,200,000) of revenue received from the tax
imposed under this chapter in each year. During each year, the county
treasurer shall transfer two and sixty-seven hundredths percent (2.67%)
of the revenue received under this chapter for that year to the following
cities:
(1) Fifty percent (50%) of the revenue covered by this subsection
shall be transferred to the city of Gary.
(2) Fifty percent (50%) of the revenue covered by this subsection
shall be transferred to the city of Hammond.
Money transferred under this subsection may be used only for
convention facilities located within the city. In addition, the money may
be used only for facility marketing, sales, capital expenditures, and
public relations programs. Money transferred under this subsection
may not be used for salaries or facility operating costs related to the
convention facilities. The county treasurer shall make the transfers on
or before December 1 of each year.
(h) This subsection applies to the revenue received from the tax
imposed under this chapter in each year that exceeds one million two
hundred thousand dollars ($1,200,000). During each year, the county
treasurer shall distribute money in the promotion fund as follows:
(1) Eighty-five percent (85%) of the revenue covered by this
subsection shall be deposited in the convention, tourism, and
visitor promotion fund. The money deposited in the fund under
this subdivision may be used only for the purposes for which
other money in the fund may be used.
(2) Five percent (5%) of the revenue covered by this subsection
shall be transferred to Purdue University Northwest. The money
received by Purdue University Northwest under this subdivision
may be used by the university only for nursing education
programs.
(3) Five percent (5%) of the revenue covered by this subsection
shall be transferred to Indiana University-Northwest. The money
received by Indiana University-Northwest under this subdivision
may be used only for the university's medical education programs.
(4) Five percent (5%) of the revenue covered by this subsection
shall be transferred to Indiana University-Northwest. The money
received by Indiana University-Northwest under this subdivision
may be used only for the university's allied health education
programs.
(i) This subsection applies only to the distribution of revenue
received from the tax imposed under section 1 of this chapter from
hotels, motels, inns, tourist camps, tourist cabins, and other lodgings or
accommodations built or refurbished after June 30, 1993, that are
located in the city of Gary. During each year, the county treasurer shall
transfer:
(1) seventy-five percent (75%) of the revenues under this
subsection to the department of public safety; and
(2) twenty-five percent (25%) of the revenues under this
subsection to the division of physical and economic development;
of the city of Gary.
(j) The Lake County convention and visitor bureau shall assist the
county treasurer, as needed, with the calculation of the amounts that
must be deposited and transferred under this section.
As added by Acts 1982, P.L.67, SEC.2. Amended by
P.L.96-1983, SEC.2; P.L.108-1987, SEC.2; P.L.27-1992, SEC.7;
P.L.277-1993(ss), SEC.130; P.L.102-1995, SEC.1; P.L.68-1996,
SEC.1; P.L.170-2002, SEC.30; P.L.168-2005, SEC.1; P.L.223-2007,
SEC.6; P.L.211-2007, SEC.45; P.L.113-2010, SEC.70; P.L.172-2011,
SEC.91; P.L.119-2012, SEC.56; P.L.137-2012, SEC.110; P.L.81-2019,
SEC.1; P.L.104-2022, SEC.31; P.L.195-2023, SEC.5.