Indiana § 6-9-25-9.5 Use of food and beverage tax money; capital expenditures

Indiana Statutes

§ 6-9-25-9.5 — Use of food and beverage tax money; capital expenditures

Indiana § 6-9-25-9.5

Art. 9INNKEEPER'S TAXES; OTHER LOCAL TAXES

Ch. 25Henry County Food and Beverage Tax

This text of Indiana § 6-9-25-9.5 (Use of food and beverage tax money; capital expenditures) 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 § 6-9-25-9.5 (2026).

Text

5.

(a)This section applies to revenues from the county food and beverage tax received by the county after June 30, 1994.

(b)Money in the fund established under section 8 of this chapter may be used by the county for the financing, construction, renovation, improvement, equipping, or maintenance of the following capital improvements:

(1)Sanitary sewers or wastewater treatment facilities that serve economic development purposes.

(2)Drainage or flood control facilities that serve economic development purposes.

(3)Road improvements used on an access road for an industrial park that serve economic development purposes.

(4)A covered horse show arena.

(5)A historic birthplace memorial.

(6)A historic gymnasium and community center in a town having a population of more than two thousand (2,

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5. (a) This section applies to revenues from the
county food and beverage tax received by the county after June 30,
1994.
(b) Money in the fund established under section 8 of this chapter
may be used by the county for the financing, construction, renovation,
improvement, equipping, or maintenance of the following capital
improvements:
(1) Sanitary sewers or wastewater treatment facilities that serve
economic development purposes.
(2) Drainage or flood control facilities that serve economic
development purposes.
(3) Road improvements used on an access road for an industrial
park that serve economic development purposes.
(4) A covered horse show arena.
(5) A historic birthplace memorial.
(6) A historic gymnasium and community center in a town having
a population of more than two thousand (2,000) and less than two
thousand two hundred (2,200) located in a county having a
population of more than forty-eight thousand (48,000) and less
than fifty thousand (50,000).
(7) Main street renovation and picnic and park areas in a town
having a population of more than two thousand (2,000) and less
than two thousand two hundred (2,200) located in a county having
a population of more than forty-eight thousand (48,000) and less
than fifty thousand (50,000).
(8) A community park, expo center, and cultural center.
(9) Projects for which the county decides after July 1, 1994, to:
(A) expend money in the fund established under section 8 of
this chapter; or
(B) issue bonds or other obligations or enter into leases under
section 11.5 of this chapter;
after the projects described in subdivisions (1) through (8) have
been funded.
(10) An ambulance.
(11) The construction, renovation, improvement, or repair of
county roads.
Money in the fund may not be used for the personnel expenses and
other operating costs of any of the permissible projects listed in this
section. In addition, the county may not issue bonds or enter into leases
or other obligations under this chapter after December 31, 2015.
Money pledged to the payment of an obligation entered into under this
subsection may not be used for any other purpose as long as the
obligation remains outstanding.

Legislative History

As added by P.L.50-1994, SEC.3. Amended by P.L.170-2002, SEC.48; P.L.158-2005, SEC.2; P.L.119-2012, SEC.70; P.L.194-2016, SEC.2; P.L.38-2021, SEC.50; P.L.104-2022, SEC.46.