Indiana § 6-9-2.5-7.5 Tourism capital improvement fund

Indiana Statutes

§ 6-9-2.5-7.5 — Tourism capital improvement fund

Indiana § 6-9-2.5-7.5

Art. 9INNKEEPER'S TAXES; OTHER LOCAL TAXES

Ch. 2.5Vanderburgh County Innkeeper's Tax

This text of Indiana § 6-9-2.5-7.5 (Tourism capital improvement fund) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ind. Code § 6-9-2.5-7.5 (2026).

Text

5.

(a)The county treasurer shall establish a tourism capital improvement fund.

(b)The county treasurer shall deposit money in the tourism capital improvement fund as follows:

(1)Before January 1, 2026, the county treasurer shall deposit in the tourism capital improvement fund the amount of money received under section 6 of this chapter that is generated by a three and one-half percent (3.5%) rate.

(2)After December 31, 2025, and before January 1, 2029, the county treasurer shall deposit in the tourism capital improvement fund the amount of money received under section 6 of this chapter that is generated by a three percent (3%) rate.

(3)After December 31, 2028, the county treasurer shall deposit in the tourism capital improvement fund the amount of money received under section 6 of thi

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5. (a) The county treasurer shall establish a
tourism capital improvement fund.
(b) The county treasurer shall deposit money in the tourism capital
improvement fund as follows:
(1) Before January 1, 2026, the county treasurer shall deposit in
the tourism capital improvement fund the amount of money
received under section 6 of this chapter that is generated by a
three and one-half percent (3.5%) rate.
(2) After December 31, 2025, and before January 1, 2029, the
county treasurer shall deposit in the tourism capital improvement
fund the amount of money received under section 6 of this chapter
that is generated by a three percent (3%) rate.
(3) After December 31, 2028, the county treasurer shall deposit
in the tourism capital improvement fund the amount of money
received under section 6 of this chapter that is generated by a four
percent (4%) rate.
(c) The commission may transfer money in the tourism capital
improvement fund to:
(1) the county government, a city government, or a separate body
corporate and politic in a county described in section 1 of this
chapter; or
(2) any Indiana nonprofit corporation;
for the purpose of making capital improvements in the county that
promote conventions, tourism, or recreation. The commission may
transfer money under this section only after approving the transfer.
Transfers shall be made quarterly or less frequently under this section.

Legislative History

As added by P.L.49-1994, SEC.9. Amended by P.L.208-1999, SEC.2; P.L.178-2002, SEC.76; P.L.168-2005, SEC.9; P.L.224-2007, SEC.94; P.L.176-2009, SEC.6; P.L.190-2014, SEC.28; P.L.290-2019, SEC.3; P.L.230-2025, SEC.94.