§ 6-9-25-1 — Application of chapter

(a) This chapter applies to a county having a
population of more than forty-eight thousand (48,000) and less than
fifty thousand (50,000).
(b) The county described in subsection (a) is unique because:
(1) governmental entities and nonprofit organizations in the
county have successfully undertaken cooperative efforts to
promote tourism and economic development; and
(2) several unique tourist attractions are located in the county,
including:
(A) the Indiana basketball hall of fame;
(B) the Wilbur Wright birthplace memorial; and
(C) a historic gymnasium.
(c) The presence of these unique attractions in the county has:
(1) increased the number of visitors to the county;
(2) generated increased sales at restaurants and other retail
establishments selling food in the county; and
(3) placed increased demands on all local governments for
services needed to support tourism and economic development in
the county.
(d) The use of food and beverage tax revenues arising in part from
the presence of the attractions identified in subsection (b)(2) to support
tourism and economic development in the county permits
governmental units in the county to diversify the revenue sources for
which local government improvements and services are funded.

Legislative History

As added by P.L.380-1987(ss), SEC.7. Amended by P.L.12-1992, SEC.52; P.L.158-2005, SEC.1; P.L.119-2012, SEC.69; P.L.11-2023, SEC.28.